Administrative 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 …

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

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 …

Volume 48 Masthead, Seattle University Law Review

Seattle University Law Review

Volume 48 Masthead

Tribal Recognition And Rhode Island: Towards A Recognition Process For The Ocean State, Declan Smith

Roger Williams University Law Review

No abstract provided.

Yellowstone National Park's Record Of Decision On Bison Management, Lila Bennett

Public Land & Resources Law Review

Bison herds once roamed the American Plains by the millions and were a staple in the lives of Native Americans. By the late 1800’s, bison were nearly extinct due to the westward expansion of European settlers and over hunting. Now, there is a population of merely 30,000 wild bison in North America. Although bison no longer face threats of immediate extinction, wild herds face stark realities of disease, habitat loss, and genetic degradation.

Schutter V. State Board Of Land Commissioners, Gillian P. Ellison

Public Land & Resources Law Review

In Schutter v. State Board of Land Commissioners, the Montana Supreme Court addressed the State’s fiduciary obligation in the context of water rights appurtenant to school trust lands. Central to the Court’s holding was the State’s fiduciary duty in managing lands held in trust for the benefit of the State. By upholding the State’s claim to partial ownership of a water right originating on private land, the Schutter Court underscored the tension between private property rights and the State's trust fiduciary duties.

Flathead-Lolo-Bitterroot Citizen Task Force V. Montana, Sarah J. Leopard

Public Land & Resources Law Review

Flathead-Lolo-Bitterroot Citizen Task Force v. Montana evaluates the efficacy of the proposed 2024 gray wolf floating season in preventing harm to grizzly bears, a protected species in Montana. The Court of Appeals for the Ninth Circuit affirmed the implementation of a “serious questions” test for preliminary injunctions that is specific to Endangered Species Act cases. The Court agreed with the district court’s grant of a preliminary injunction that limited the 2024 floating season temporally, but modified the injunction in two respects, thereby narrowing its application. The Court’s holding signifies the continuation of a preliminary injunction standard that values protections for …

Corner Post V. Board Of Governors Of Federal Reserve System, Alexis Karbowicz

Public Land & Resources Law Review

Corner Post v. Board of Governors of the Federal Reserve System resolved a circuit split on when claims against the federal government “accrue” under 28 U.S.C.A. § 2401(a). The Supreme Court clarified whether plaintiffs must file challenges within six years of a regulation’s enactment or may wait until they are directly affected by an agency action, even if that occurs years later. Examining the case’s factual and procedural background provides insight into the relevant regulatory context. The Court’s analysis offers a detailed interpretation of statutory language and establishes principles of claim accrual, alongside the policy considerations of regulatory finality and …

The Biopiracy Of Traditional Knowledge In United States Patent Law, Hannah Green

Public Land & Resources Law Review

The United States intellectual property (“IP”) system is deeply intertwined with our country’s history and constitution. t is foundational in favoring young American inventors. George Washington signed the first patent act in 1790 in hopes of promoting the innovation and progress of science and useful arts. Yet, our patent system was also built around the Western tradition of individualism and competition, which failed to recognize the communal nature and traditional knowledge of tribal communities. This disparity allows the biopiracy of traditional knowledge to be lawful. This comment will explore the harmful toll that United States patent law has taken on …

Tanggung Jawab Negara Terhadap Eksistensi Masyarakat Pemukim Di Atas Air (Studi Kasus: Suku Bajo Desa Samabahari, Kabupaten Wakatobi), Aditya Nurahmani An

Jurnal Hukum & Pembangunan

The settler communities on the water are like the Bajo tribe, they have had a tradition of living on the water and in coastal areas for generations even before Indonesia became independent. The settler communities on the water have faced various problems such as legal certainty for settlements, threats of eviction, difficulty in accessing clean water and acts of discrimination. In this research, there are 2 (two) things to be studied, firstly what is the position of the settler community on the water in terms of the principle of common property resources in marine management and secondly what is …

Table Of Contents

Public Land & Resources Law Review

No abstract provided.

Letter To The Reader

Public Land & Resources Law Review

No abstract provided.

Public Lands And Native Americans: A Guide To Current Issues, John D. Leshy

Public Land & Resources Law Review

No abstract provided.

The Public Trust Doctrine And Wildlife Management In Montana: A Primer, Martin Nie

Public Land & Resources Law Review

No abstract provided.

Strange Bedfellows: States, Tribes, And Water Rights, Ada Montague Stepleton, Sapphire Carter

Public Land & Resources Law Review

No abstract provided.

Co-Stewardship In Practice: Yellowstone Bison, Patrick J. White

Public Land & Resources Law Review

No abstract provided.

Nnalsa Briefs Introduction

Public Land & Resources Law Review

No abstract provided.

Exemplary Brief For Petitioner, Eames Armstrong, E. C. Bell

Public Land & Resources Law Review

No abstract provided.

Exemplary Brief For Respondent, Skylee James, Lauren Bretz

Public Land & Resources Law Review

No abstract provided.

Held V. State, Cause No. Cdv-2020-307, Amber C. Ellison

Public Land & Resources Law Review

No abstract provided.

6ppd-Q, Tires, And Salmon, Oh My: Policies And Remedies For Tribes In The Acute Mortality Of Coho Salmon In The Puget Sound Region., Meralina Morales

American Indian Law Journal

The pervasive reliance on automobiles within society exacerbates environmental degradation in low-income and communities of color, notably in Native and tribal communities. The leaching of Tread Wear Particles (TWP), including the detrimental 6PPD-quinone (“6PPD-q”), into waterways, significantly impacts aquatic ecosystems. This issue is especially impactful for endangered species, like the coho salmon, that hold profound cultural significance for indigenous tribes in the Pacific Northwest, for example, the Nez Perce Tribe believes that the fate of the salmon and people are linked.[1]

The scientific foundations of 6PPD-q's impact on salmon through bioaccumulation and biomagnification highlights its environmental justice implications. This …

Participation In Paradise?: Indigenous Participation And Environmental Decisionmaking In HawaiʻI, Lindsay Peterson

American Indian Law Journal

No abstract provided.

Digital Allotment And Vanishing Indians: Idsov And Llms, Sam Mcveety

American Indian Law Journal

No abstract provided.

How Redistricting Affects Native Representation: The Turtle Mountain Band Of Chippewa, Ryland Mahre

American Indian Law Journal

No abstract provided.

Reno-Sparks Indian Colony V. Haaland, William N. Rose

Public Land & Resources Law Review

Reno-Sparks Indian Colony v. Haaland added clarity to the scope of a federal agency’s duty to consult with Tribes under the National Historic Preservation Act. The case was the culmination of unsuccessful litigation efforts by Tribes to stop a large mining project, and it demonstrated the high hurdle Tribes face when challenging whether a federal agency has engaged in reasonable and good faith consultation.