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Full-Text Articles in Law
Substance Overload: A Comparative Examination Of Japanese Corporate Governance Law Through The Lens Of The Daiwa Bank Case, A. Reid Monroe-Sheridan
Substance Overload: A Comparative Examination Of Japanese Corporate Governance Law Through The Lens Of The Daiwa Bank Case, A. Reid Monroe-Sheridan
Washington International Law Journal
Japanese corporate governance law is facing a period of remarkable change. In light of Prime Minister Shinzo Abe’s push for corporate governance reforms and the explosive news of Olympus Corporation’s $1.7 billion accounting scandal in 2011, academics and practitioners alike are devoting renewed attention to the rules that govern Japan’s boardrooms. This increased focus brings to the fore two key questions about Japan’s modern corporate governance principles: how have they evolved and how are they applied in practice? To answer these questions, this article revisits the Daiwa Bank case, one of Japan’s most stunning business scandals. This international criminal conspiracy …
Home-Country Effects Of Corporate Inversions, Omri Marian
Home-Country Effects Of Corporate Inversions, Omri Marian
Washington Law Review
This Article develops a framework for the study of the unique effects of corporate inversions (meaning, a change in corporate residence for tax purposes) in the jurisdictions from which corporations invert (“home jurisdictions”). Currently, empirical literature on corporate inversions overstates its policy implications. It is frequently argued that in response to an uncompetitive tax environment, corporations may relocate their headquarters for tax purposes, which, in turn, may result in the loss of positive economic attributes in the home jurisdiction (such as capital expenditures, research and development activity, and high-quality jobs). The association of tax-residence relocation with the dislocation of meaningful …
White Paper: Options For A Treaty On Business And Human Rights, Anita Ramasastry, Douglass Cassell
White Paper: Options For A Treaty On Business And Human Rights, Anita Ramasastry, Douglass Cassell
Articles
The United Nations Human Rights Council decided in June 2014 to establish an Intergovernmental Working Group to “elaborate an international legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises.” The first meeting of the Working Group took take place in Geneva in July 2015. The Council did not further specify what sort of instrument should be drafted. The Center for Human Rights of the American Bar Association and the Law Society of England and Wales asked the present authors to prepare a “White Paper” on possible options for a treaty …
Corporate Social Responsibility Versus Business And Human Rights: Bridging The Gap Between Responsibility And Accountability, Anita Ramasastry
Corporate Social Responsibility Versus Business And Human Rights: Bridging The Gap Between Responsibility And Accountability, Anita Ramasastry
Articles
This article explores the evolution of business and human rights (BHR) from a lawyer’s perspective and examines how it is contextually and conceptually different from corporate social responsibility (CSR) in its aims and ambitions. While CSR emphasizes responsible behavior, BHR focuses on a more delineated commitment in the area of human rights. BHR is, in part, a response to CSR and its perceived failure. This has led to a gap with two disciplines or strands of discourse that are diverging rather than converging. This article explores how the quest for accountability shapes a very different narrative for BHR, which takes …