Law Commons^™

Dark Accounting Matter, Colleen Honigsberg

Seattle University Law Review

Physicists calculate that approximately 85% of the matter in the universe is composed of “dark matter” that “does not absorb, reflect, or emit electromagnetic radiation and is therefore difficult to detect.” The S&P 500 currently trades at a price-to-book value of 4.2, suggesting that book value accounts for less than 20% of the S&P 500’s market value. The remaining 80% appears nowhere in these firms’ balance sheets—it is invisible to contemporary accounting techniques and constitutes “dark accounting matter.”

Some “dark accounting matter” is composed of factors commonly described as components of “ESG.” Human capital, for example, is an intangible asset …

The Employees’ Dilemma: Balancing Internal Reporting, Whistleblowing, And Insider Trading Risks, Geeyoung Min

Seattle University Law Review

The Essay examines how recent developments in insider trading regulations and whistleblower reward programs can lead to unintended and counterproductive results of discouraging employees from using internal reporting channels within corporate compliance programs. While the presence of a robust and well-functioning corporate compliance program is a critical factor both in mitigating the level of public enforcement actions against companies and in protecting corporate managers from liability in private litigation, these programs often provide little incentive for employees to report potential misconduct internally.

Corporate compliance programs are designed to promote the upward information flow within the company, which is essential for …

How The Antidiscrimination Law Of Commercial Transactions Really Works, Helen Norton

Seattle University Law Review

A variety of businesses now cite 303 Creative when seeking First Amendment protection for their refusal to serve certain customers based on those customers’ protected class status. How this litigation will play out remains to be seen. But future courts need not, and should not, repeat the 303 Creative Court’s misunderstanding of how the antidiscrimination law of commercial transactions actually works.

Part I of this Essay explains the Court’s longstanding understanding of the antidiscrimination law of commercial transactions, and then describes the Court’s failure to engage with this precedent in 303 Creative. Part II then identifies the 303 Creative decision’s …

Harvesting Humans, Joanmarie Ilaria Davoli

Belmont Law Review

This Article examines allegations of systematic forced organ harvesting by the People’s Republic of China and argues that existing U.S. federal criminal law provides an underutilized mechanism to deter American participation in that industry. Tracing the historical development of China’s transplant system—from the use of executed prisoners to the alleged targeting of prisoners of conscience, including Falun Gong practitioners and Uyghurs—the Article situates organ procurement practices within broader human rights and genocide concerns. It contends that despite congressional hearings, resolutions, and proposed sanctions, meaningful deterrence has been limited. The Article advances a novel enforcement theory: prosecution of U.S. persons under …

Volume 48 Masthead, Seattle University Law Review

Seattle University Law Review

Volume 48 Masthead

Voting Matters: Materiality Considerations And The Shareholder Vote, Renee M. Jones

Seattle University Law Review

For the shareholder franchise to have meaning, shareholders must have access to relevant information to inform their voting decisions. The securities laws’ disclosure requirements play an essential role in informing the shareholder vote.

This Essay focuses on the question of the materiality of information in the context of shareholder voting. It addresses the question of whether ESG-related information is material, positioning the materiality inquiry within the context of shareholders’ voting decisions. It explores the definition of materiality with a focus on the “reasonable investor” concept embedded within the definition. The Essay argues that the implicit expectations of many commentators that …

Volume 48 Masthead, Seattle University Law Review

Seattle University Law Review

Volume 48 Masthead

Understanding The Big Three’S Wavering Support Of Environmental And Social Shareholder Proposals, Jeff Schwartz, Jefferson Jensen

Seattle University Law Review

Because of their substantial equity portfolios, BlackRock, Vanguard, and State Street (the Big 3) are central players in corporate governance. It is, therefore, critical to understand how they vote. One puzzle is that their support for shareholder proposals on environmental and social matters appears to waiver. In 2020, for instance, BlackRock supported 11.1% of environmental proposals at S&P 500 firms. In 2021, it seemingly reversed course, supporting 55.2%. It then flipped again, supporting 32.1% in 2022. Such statistics suggest that the Big 3 are constantly changing their views on these topics. This Article seeks to better understand whether this is …

Volume 48 Masthead, Seattle University Law Review

Seattle University Law Review

Volume 48 Masthead

The Powers That Perpetuate Child Marriage In India, China, And The United States, Ava Kegler

Undergraduate Honors Theses

Child marriage is a crisis that continues to be practiced in many countries around the world. This is not to discredit the progress that organizations like the United Nations Children’s Fund (UNICEF) and Girls Not Brides have made to aid countries in their process of eliminating child marriage. However, the commitment to completing the UN Sustainable Development Goal (SDG) of ending child marriage by 2030 seems less achievable as we enter 2025. The question this thesis considers is why this goal is challenging to reach. While child marriage is prominent in developing nations, caused by high poverty rates, low education, …

Reimagining The Asylum Law In India: A Study On The Duty Of Of Non-Refoulement, Siddeeqa Iram

National Law School of India Review

The right of refugees to seek asylum is undisputedly provided by international instruments but traditionally, the right to grant asylum has been the prerogative of the state concerned. States have a duty of non-refoulement under Article 33 of the Refugee Convention, prohibiting the expulsion or return of refugees. Given the correlation between International Human Rights Law and International Refugee Law, non-refoulement comprises non-rejection at the frontiers as well. Despite the principle being a part of customary international law, due to the ambiguity prevailing in its application, it is constantly flouted by the member-states. Further, as the principle of non-refoulement includes …

Housing Justice Pipeline: Harnessing Housing Clinics To Transform The Right To Counsel Movement, Erica Braudy, Thomas Honan, Tuhfa Begum

Seattle Journal for Social Justice

No abstract provided.

“Pick-Up Orders” And Foster Youth In Washington, Lauren Higgins

Seattle Journal for Social Justice

No abstract provided.

Having Fun Is Not As Hard When You Have An Arbitration Clause: The Current Benefits And Possible Changes To The Arbitration Agreements Of Amusement Parks And Recreational Resorts For Consumers, Cynthia Spitzer

Cardozo Journal of Conflict Resolution

This Note will evaluate options that are more favorable for consumers to bring their injury claims against amusement parks and recreational resorts when the route for resolution is limited by an agreement. For instance, the option of an arbitration agreement would be more preferable when faced with only the option of a liability waiver. However, with possible future changes of consumer contracts from the FAIR Act, opt-in provision, or mandatory arbitration imposed on the corporations, the route for resolution can drastically change and improve the realm of possibility for consumers of amusement parks and recreational resorts.

Resistance: The Mura Struggle Against Canadian Potash Mining In Brazil’S Amazon, Cardozo Law Institute In Holocaust And Human Rights (Clihhr), Federal University Of Rio Grande Do Sul, Graduate Program In Law (Ppgd/Ufrgs), International Human Rights Program (Ihrp), University Of Toronto Jackman Law, Observatory Of Socio-Environmental Law And Human Rights In The Amazon (Odsdh/Ufam)

CLIHHR Reports & Policy Submissions

A comprehensive human rights and environmental report documenting the Mura Indigenous people’s resistance to Brazil Potash’s Autazes Potash Project in the Brazilian Amazon. The report details environmental risks, human rights violations, failures in consultation processes, litigation history, corporate accountability, and the ongoing struggle for land demarcation.

An Ecofeminist Approach To Climate Risks, Angela Hefti

Michigan Journal of International Law

Climate change poses significant risks to the human right to life. However, international adjudicators have either neglected to examine right to life claims in the context of climate risks or dismissed them as prospective and speculative. International human rights bodies have long applied the standard of imminence to determine whether a threat to the right to life exists and the extent to which it constitutes a violation. In climate change cases, this standard has hardened, requiring a tight temporal connection between climate risks and a violation of the right to life. This article argues that failing to recognize the impact …

Green Dividends: A Case Study In Green Dividends And The Conditions For Private Ordering Solutions, Anne M. Tucker

Seattle University Law Review

This Essay introduces a novel private ordering solution to facilitate corporate investments in pro-social and environmental initiatives: Green dividends. Green dividends are an optional increase in shareholder dividends that are returned to the company to be reinvested in environmental initiatives or kept by a shareholder.

Green dividends pose an alternative to the current gridlocked debate that corporations can’t, won’t, shouldn’t, and shouldn’t even try to act in pro-social or environmental ways. Turning the common refrains on their head converts each narrative into an element for a successful private ordering solution: authority, accountability, shareholder buy-in, and government- backed enforcement. With Green …

Does Climate Disclosure Work To Reduce Greenhouse Gas Emissions? Emerging Evidence Suggests Cautious Optimism, Cynthia A. Williams

Seattle University Law Review

Significant regulatory resources have been spent developing global, voluntary climate and sustainability disclosure standards, such as the TCFD, TNRD, and ISSB’s Sustainability and Climate Disclosure standards, or domestically required disclosures, such as in the EU and in the U.S. Thus, it is important to evaluate whether this disclosure, particularly voluntary, qualitative disclosure, will have the power to shift the allocation of capital, will have a significant effect on the management of climate risk within firms, and ultimately will reduce climate change risk and biodiversity loss.

In this Article, several interrelated questions will be discussed. First, what does the empirical evidence …

Identifying Intangible And Biocultural Heritage Elements Toward Environmental Understanding: Engaging Stakeholders Through Art, Martha B. Lerski

Publications and Research

Grounded in a case study in Barbuda in the Caribbean, this research examines sustainability from the perspective of what arts and heritage can contribute to community engagement and local and broader understandings about the environment. This article documents a growing body of literature recognizing the role of arts and culture, including local knowledge and traditional ecological knowledge (TEK), in climate change endeavors. Art and TEK present expansive world views. Contextual information situates research done on the island of Barbuda pre- and post-Hurricane Irma. Visual arts workshops engaged community members in mixed methods research. Results documented cultural elements, particularly intangible and …

Masthead

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Rethinking Social Rights From Latin America, Christian Gonzalez Chacon

Washington and Lee Journal of Civil Rights and Social Justice

International human rights courts and bodies have traditionally enforced social rights within constrained frameworks, such as “available resources” and “minimum provision,” often overlooking deeper structural inequalities and urgent global challenges. This paper advocates for a paradigm shift grounded in the capabilities framework, reconceptualizing rights to encompass sustainability, harmony, and human flourishing. Drawing on indigenous philosophies from Latin America, I propose strategies to strengthen enforcement mechanisms, including the establishment of specialized human rights courts, equitable taxation systems, and regenerative economic models. By aligning human rights with capabilities and ecological stewardship, this paper illustrates their potential to address poverty, inequality, and climate …

Ftc V. Amazon: A Turning Point For Antitrust Law?, Matthew Cole Conover

Washington and Lee Journal of Civil Rights and Social Justice

The United States is experiencing crippling economic inequalities that harken back to the Gilded Age. For the first time, legal scholars have turned to antitrust law to reverse this alarming trend. These scholars, including current Federal Trade Commission Chairwoman Lina Khan, are testing this ambitious theory in the E-commerce industry. E-commerce is a market largely dominated by one company: Amazon. With its dominance, Amazon lures small businesses into its third-party seller marketplace, where it controls those business’s prices and punishes those that resist. Lina Kahn’s FTC has formally launched its litigation campaign against Amazon, claiming that the company has violated …

Table Of Contents

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Editor's Note

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Free Speech And Anti-Democratic Violence, Andy J. Carr

Washington and Lee Journal of Civil Rights and Social Justice

The resurgence of far-right extremist groups—like “sovereign” militias, white supremacists, and avowedly fascist gangs—has exposed the First Amendment’s vulnerabilities to the “leaderless resistance” model of extremist organizing. This model, first popularized by white supremacist Louis Beam, specifically aims to insulate extremist leaders from liability when their followers engage in violence. It does so through fragmented structures and coded messages: Leaders use indirect references in speaking to disparate followers, without specificity (of targets) or immediacy (of corresponding violence), as required, e.g., for “incitement” under Brandenburg v. Ohio.

This Article makes three contributions. First, it articulates this “gap” with precision, drawing …

Faking It: A Proposed Solution To Counter Nonconsensual Pornographic Deepfakes, Rena Song

Washington and Lee Journal of Civil Rights and Social Justice

2024 Louise A. Halper Award Winner for Best Student Note.

Deepfakes have become popular due to their user-friendly nature and accessibility, allowing anyone to create one by installing deepfake software programs on their phones or laptops. Deepfake software programs allow creators to create hyper-realistic multimedia featuring anyone whose image they can find. Some industries have drawn positive uses from deepfakes; however, deepfakes also create harms that can have detrimental effects on people’s mental health, employment, and reputation. Women and children, including those without a large online presence, have become the target for nonconsensual pornographic deepfakes. Congress has yet to pass …

Refereeing Nil Athlete Agents: Examining Equitable And Protective Measures For Ncaa Student-Athletes In A Post-Alston Environment, Katherine A. Berman

Washington and Lee Journal of Civil Rights and Social Justice

This Note examines the challenges posed by the lack of regulation surrounding athlete agents involved in Name, Image, and Likeness (NIL) deals across the United States and their impact on collegiate student-athletes. Despite efforts from the NCAA and higher education institutions for federal NIL legislation and guidance, many proposed solutions face significant obstacles, including conflicts with state laws and partisan divisions. This Note traces the commercialization of student-athletes through the history of the NCAA, reviews key NIL cases, and analyzes current state and federal legislation focused on athlete representation. This Note also explores the emergence of NIL service providers, including …

The Grass Is Not Always Greener: How The Legalization Of Recreational Cannabis Across The United States Is At Odds With Incarceration And Continued Punishment, Marc Sendra

Washington and Lee Journal of Civil Rights and Social Justice

Whether you call it Mary Jane, skunky funky, green, ganja, reefer, or just plain-old cannabis, this special green plant doused in purple and orange accents has become a popular topic of discussion within the legal community and American culture. Cannabis has been held in “high” regard for its scientific advances in the medical industry, alongside its recreational usage, enjoyed by laughs and giggles, munchies, and plenty of water, leading to a wave of medical and recreational legalization.

Incentives for legalization come at the onset of promising medical research, economic growth motives, and social justice, reflecting upon a comprehensive approach that …

A Call For Trained, Trauma-Informed Attorneys To Represent And Support Unaccompanied Children In Removal Proceedings By Petitioning For Special Immigrant Juvenile Status, Will Sheehan

Roger Williams University Law Review

No abstract provided.

Anti-Discrimination At The Icj: Ukraine, Palestine And The Freedom To Advocate For Human Rights In Canada, Faisal Bhabha

Articles & Book Chapters

In 2024, the ICJ released two judgments that dealt, at least in part, with the International Convention on the Elimination of all Forms of Racial Discrimination (“ICERD”). This is an opportune moment to (1) examine doctrinal developments in international law pertaining to racial discrimination arising from these two judgments; and (2) consider the possible practical implications of these developments. The question that is considered in this paper is whether the ICJ rulings can offer a legal counter-weight to the domestic political pressures that prevent Canada from being clear, credible and consistent in opposing all international human rights abuses.