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Murky Materiality & Scattered Standards: In Favor Of A More Uniform System Of Sst Disclosure Requirements, Megan Ganley
Murky Materiality & Scattered Standards: In Favor Of A More Uniform System Of Sst Disclosure Requirements, Megan Ganley
Fordham Law Review
The Securities and Exchange Commission (SEC) requires corporations to disclose their business in or with state sponsors of terrorism (SSTs). The SEC solicits these disclosures with varying standards arising under several different mechanisms. These mechanisms include the requirements of the materiality standard, the provisions of Regulation S-K, targeted inquiry in individually issued comment letters, and affirmative requirements mandated under specific legislation. Each of these mechanisms requires disclosure of slightly different information regarding SSTs with varying degrees of exactitude. This Note examines the SEC’s current SST disclosure framework, considering the benefits, as well as the criticisms, of these disclosure mandates. This …
The Disparate Treatment Of Rights In U.S. Trade, Desirée Leclercq
The Disparate Treatment Of Rights In U.S. Trade, Desirée Leclercq
Fordham Law Review
Rights advocates are increasingly urging U.S. trade negotiators to include new binding and sanctionable provisions that would protect human rights, women’s rights, and gender equality. Their efforts are understandable. Trade agreements have significant advantages as a process for advancing international rights. Even though Congress and the executive incorporate international environmental standards and labor rights into U.S. trade agreements, they have refused to incorporate gender rights and broader human rights. The rationale behind the United States’s disparate treatment of rights in trade has received almost no scholarly attention. That is a mistake. Using labor rights as a case study, this Article …