Dark Accounting Matter,
2025
Seattle University School of Law
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,
2025
Seattle University School of Law
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,
2025
Seattle University School of Law
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,
2025
Barry University, Dwayne O, Andreas School of Law
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 …
The Powers That Perpetuate Child Marriage In India, China, And The United States,
2025
Hollins University
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,
2025
National Law School of India University
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,
2025
Legal Services NYC
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,
2025
Seattle University School of Law
“Pick-Up Orders” And Foster Youth In Washington, Lauren Higgins
Seattle Journal for Social Justice
No abstract provided.
The Utmost Rights And Interests Of The Indians: Tribal Law Interpretations Of The Indian Civil Rights Act,
2025
University of Montana
The Utmost Rights And Interests Of The Indians: Tribal Law Interpretations Of The Indian Civil Rights Act, Kekek Jason Stark
Faculty Law Review Articles
It has been more than fifty years since Congress enacted the Indian Civil Right Act (hereinafter “ICRA”) and more than forty years since the United States Supreme Court in Martinez articulated that the tribal courts are the proper forum for the adjudication of ICRA claims. In the decades since, tribal courts have developed a rich body of intertribal common law pertaining to the implementation of the ICRA. This comes after over a century of assimilative policies in which the federal government attempted to eradicate native culture and traditions and subjected Indians to the deprivation of individual rights by federal and …
Resistance: The Mura Struggle Against Canadian Potash Mining In Brazil’S Amazon,
2025
Yeshiva University, Cardozo School of Law
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,
2025
Harvard Law School
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,
2025
Seattle University School of Law
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,
2025
Seattle University School of Law
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,
2025
CUNY Lehman College
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 …
How To Let A Democracy Die: “First,…Let’S Kill All The Lawyers” And Other Lessons From The Bard,
2025
St. Mary's University School of Law
How To Let A Democracy Die: “First,…Let’S Kill All The Lawyers” And Other Lessons From The Bard, Jena Martin
Faculty Articles
This article serves to provide a much-needed perspective on how international legal mechanisms (or the lack thereof) impact democratic in institutions.
Masthead,
2025
Washington and Lee University School of Law
Masthead
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
Rethinking Social Rights From Latin America,
2025
Washington and Lee University School of Law
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?,
2025
Washington and Lee University, School of Law
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,
2025
Washington and Lee University School of Law
Table Of Contents
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
Editor's Note,
2025
Washington and Lee University School of Law
Editor's Note
Washington and Lee Journal of Civil Rights and Social Justice
No abstract provided.
