{"title":"Litigating Sustainability – Towards a Taxonomy of Counter Corporate Litigation","authors":"Mark B. Taylor","doi":"10.2139/ssrn.3627580","DOIUrl":"https://doi.org/10.2139/ssrn.3627580","url":null,"abstract":"The paper sets out to establish a basis for research into the role of litigation involving business entities as part of the larger project of regulating business activity for sustainability. The paper frames the wave of climate litigation against companies in domestic courts alongside the expanding practice of domestic legal actions against business alleging human rights abuses. Drawing on case law databases, the paper develops a taxonomy of litigation involving business entities, across fields of litigation normally fragmented by legal regime and jurisdiction. Based on the substance of these cases, the paper identifies four broad categories of litigation – biosphere violations, eco-human toxicity, predation, and corporate lawfare – and describes the main dimensions in each category. The substance of these cases reflect attempts to enforce legal standards of sustainability against business entities or, in the case of corporate lawfare, to challenge attempts to corporate accountability for their impacts on people and the planet. The paper suggests that by framing the substance of these cases as part of a set of cases involving business entities, we may better understand the place of litigation in general, and counter corporate litigation in particular, as a legal tool in the development of regulation designed to secure sustainability. The paper is a result of research conducted as part of the project Sustainable Market Actors and Responsible Trade (SMART, EU Horizon 2020) Faculty of Law, University of Oslo.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125259281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Tax and Ethics: A Panoramic View","authors":"Juergen Noll, Katharina Schnell, S. Zdravković","doi":"10.2139/ssrn.2729764","DOIUrl":"https://doi.org/10.2139/ssrn.2729764","url":null,"abstract":"This paper provides an overview of tax compliance and ethical factors and their mutual co-dependencies. Three different angles are given: economic, psychological and sociological. Significant key factors and their influence on individual’s income tax behaviour are revealed including both economic and non-economic determinants such as cultural, social, ethical and political norms.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122446185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Critical Analysis of the Liability of a Multi-National Corporation for the Wrong of Torts: Comparative study of the Bhopal Gas Leak Case and the Exxon Mobile Case","authors":"N. Narayan","doi":"10.2139/ssrn.2226514","DOIUrl":"https://doi.org/10.2139/ssrn.2226514","url":null,"abstract":"This paper is a comparative study of the Bhopal Gas Leak Case and the Exxon Mobile Case. It focuses on negligence and the compensation aspect of the entire ordeal which manifested as one of the most debated legal concerns in contemporary times.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127538742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corruption and Bank Conduct: International Evidence","authors":"R. Goel, I. Hasan","doi":"10.2139/ssrn.1538309","DOIUrl":"https://doi.org/10.2139/ssrn.1538309","url":null,"abstract":"Using recent cross-national data on more than 100 nations, this study investigates the financial effects of economy-wide institutional quality (corruption) on various bank activities: (i) the ratio of nonperforming loans to total loans; (ii) the capital-to-assets ratio; (iii) the liquid-reserves-to-assets ratio; and (iv) interest rate spread. In the context of the banking and financial sectors, corruption can proxy for a number of exogenous influences, including institutional quality and riskiness in a country. Other things being the same, monitoring and enforcement institutions are particularly weaker in more corrupt nations (see Becker and Stigler, 1974). This might imply lax monitoring of perpetrators of financial fraud or more lenient punishment in these countries. Corruption also increases the chances of apprehending innocent people.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132453435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Measuring the Effect of an Anti-Discrimination Program","authors":"O. Ashenfelter, J. Heckman","doi":"10.3386/W0050","DOIUrl":"https://doi.org/10.3386/W0050","url":null,"abstract":"Since 1941, six Executive Orders have been issued forbidding Federal government contractors from discriminating against minority workers. In principle, all prospective contractors are required to demonstrate compliance with the law before a contract is let. The potential penalties are severe: failure to comply with the law may result in revocation of current contracts and suspension of the right to bid on future contracts. Despite these provisions, doubts have been raised about the effectiveness of the Orders. Defenders of the Orders cite cases in which contract award dates have been postponed until firms have taken steps toward compliance with the law. In this paper, we investigate these competing claims using data from 40,445 establishments sampled in 1966 and 1970. In the first section of this paper, we distinguish what can be measured from what cannot. We develop a framework to measure and interpret program effects. In the second section we discuss the design of our sample and present results of an analysis of the randomness of this sample. In the third and concluding section, we present the estimates and discuss their plausibility.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1974-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129812413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}