Religion Law Commons^™

Corporate Scenarios: Drawing Lessons From History, Madison Condon

Seattle University Law Review

As corporations are increasingly pressed to reveal information about their exposure to climate-related risks, they are often asked to undertake and disclose the outcome of “scenario analysis.” In this exercise, corporations, including financial institutions, examine how their business would fare under different pathways the future may take. One oft-used scenario, for example, is the International Energy Agency’s “Net-Zero by 2050: A Roadmap for the Energy Sector.” This Essay presents a history of the use of scenarios as a corporate planning tool, particularly in the oil industry, arguing that it is key for understanding our present moment and the role of …

Shareholder Expression In A Time Of Heightened Political Tension, Aaron A. Dhir

Seattle University Law Review

In this article, I provide context for my forthcoming research project on shareholder proposals and racial equity audits. Since the murder of George Floyd in May of 2020, progressive shareholder actors have increasingly used the proposal mechanism to advance diversity, equity, inclusion, and justice-related goals. These proposals have frequently gone beyond requesting the usual corporate fare of diversity trainings, intersectionality workshops, affinity groups, etc. Instead, a more ambitious type of proposal asks corporate America to conduct racial equity audits, defined as “an independent, objective and holistic analysis of a company’s policies, practices, products, services and efforts to combat systemic racism …

Corporate Governance Speech, Sarah C. Haan

Seattle University Law Review

The State has always regulated the intra-firm communications that make corporate governance possible, most commonly by mandating disclosures of information by a corporation to its shareholders. Some such laws are labeled “securities regulation,” but securities regulation is a broad category that extends to speech by actors who are outside the corporate enterprise as well. Also, the conventional securities regulation category does not capture all such laws; other examples, including informationforcing mandates, can be found in state corporate law. This Article uses the term “corporate governance speech” to describe the communications among shareholders, directors, and officers through which corporate governance is …

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

Dignitatis Humanae, Francis J. Beckwith

Loyola University Chicago Law Journal

Sixty years ago the Second Vatican Council issued the document Dignitatis Humanae, a declaration on religious freedom. At the time it was considered to be the Catholic Church's most significant concession to the modern world, though the Council argued that the declaration was, given the political and religious realities at the time, a legitimate doctrinal development rooted in the Church's most ancient teachings. Its defense of religious liberty relied on widely held and uncontroversial beliefs about human nature, the common good, and the meaning of religion. But since the beginning of the 21st century those beliefs have been challenged …

Right Not To Work: Unions And Title Vii, Seth Oranburg

FIU Law Review

This article explores how Title VII's mandate for religious accommodation conflicts with union seniority rights, as revealed in Groff v. DeJoy. It argues that labor unions often oppose Sabbath accommodations not out of hostility to religion, but to protect bargained-for entitlements. The piece highlights a growing legal tension: whether co-worker burdens count as “undue hardship” under Title VII—a question with major implications for religious liberty in unionized workplaces.

Church Autonomy, Textualism, And Originalism: Scotus's Use Of History To Give Definition To Church Autonomy Doctrine, Carl H. Esbeck

Faculty Publications

Church autonomy is a First Amendment doctrine altogether distinct from the more familiar causes of action brought under the Establishment Clause and the Free Exercise Clause. The principle of church autonomy was first recognized by the Supreme Court of the United States in the post-Civil War case Watson v. Jones, holding that civil courts must not be drawn into resolving religious questions or settling disputes over church polity. And early this century, in the unanimous decision Hosanna-Tabor Evangelical Lutheran Church & School v. EEOC, the theory of church autonomy took on its most fully developed form as a constitutional immunity …

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

A Brief Look At Authoritarianism And Totalitarianism Through A Perspective Of Jewish Law And Tradition, Samuel J. Levine

Scholarly Works

A view of authoritarianism and totalitarianism through a perspective of Jewish law and tradition might take various forms and draw upon different approaches, depending on a number of components, including definitions of terms, modes of analysis, and the scope of disciplines and materials to be incorporated. Rather than attempting to present a comprehensive or determinative presentation of historical and philosophical considerations of these issues, this essay will briefly explore conceptual lessons from narrative, political, and legal sources of Jewish tradition, suggesting that Jewish thought recognizes, at once, both the importance of unity and authority and the dangers of authoritarianism and …

White Christian Nationalism & Antisemitism: A True Threat, Doron M. Kalir

Law Faculty Articles and Essays

For a short period following World War II, it seemed like the World is aspiring to become a better place. Article I of The Universal Declaration of Human Rights reflected that notion, announcing that “All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood.” That was the closest we, as a family of nations, ever came to fulfill the “dream of reason”—a state where we all work together, free from hate and prejudices, towards a common goal: A better world …

Right Not To Work: Unions And Title Vii, Seth C. Oranburg

Law Faculty Scholarship

This article explores how Title VII's mandate for religious accommodation conflicts with union seniority rights, as revealed in Groff v. DeJoy. It argues that labor unions often oppose Sabbath accommodations not out of hostility to religion, but to protect bargained-for entitlements. The piece highlights a growing legal tension: whether co-worker burdens count as “undue hardship” under Title VII—a question with major implications for religious liberty in unionized workplaces.

Command And Consequence: Reassessing King David’S Military Decisions In The Uriah Affair – A Legal And Ethical Analysis In The Context Of Modern Legal Theory, Jonathan Hasson, Oded Mudrik, Abraham Tennenbaum

Touro Law Review

This study critically reevaluates King David's command in 2 Samuel 11 and 12 to place Uriah the Hittite in the battle's frontlines, resulting in his death, through the contemporary lens of military law and ethics. By juxtaposing the ancient narrative with modern legal doctrines, it investigates the complexities of command responsibility and the intersection of personal motives in military orders. Focusing on the interplay between David's personal entanglements with Bathsheba and his official capacity as a military leader, the analysis navigates the ethical quandaries and legal ramifications of his decisions. This piece methodically dissects the Biblical text and contemporaneous legal …

Dignity, Equality, And The Duty Of Assistance, Itamar Rosensweig, Shua Mermelstein

Touro Law Review

Jewish law obligates each person to assist and respect his fellow. This includes a wide-range of interpersonal obligations, such as the duty to support the less advantaged, the duty to rescue from danger, and the duty to “love your fellow” and promote his success. In this article, we argue that these interpersonal obligations are rooted in Judaism’s conception of the person as endowed with dignity. This dignity is grounded in the notion of tzelem Elokim, in the metaphysical conception of man created in the divine image (Imago Dei). We argue that this metaphysical basis for human dignity imposes duties upon …

Private Religious Schools And Disability Discrimination, Kevin Timpe

Touro Law Review

In the lead-up to the passing of the Americans with Disabilities Act (“ADA”), religious institutions and organizations lobbied to be exempt. Because they were successful in securing an exemption to most of the ADA’s requirements, religious private schools maintain the legal right to refuse admission to disabled students or to fail to give them various legal protections. After considering the arguments given in its favor, the paper critiques this exemption on moral grounds. It then suggests that these considerations should lead to a reexamination of the legal right such schools have to discriminate against disabled individuals, especially in those cases …