Larry Cata Backer, "The United Nations' Norms on the Responsibilities of Transnational Corporations as a Harbinger of Corporate Social Responsibility in International Law," 37 Columbia Human Rights Law Review 287-389 (2006).
Abstract: This Article considers the ramifications of current efforts to internationalize the regulation of corporate social responsibility. The primary focus will be on the United Nations' efforts to regulate "transnational corporations" through the development of its Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with Regard to Human Rights. The Norms point to potential far reaching changes in global consensus with significant ramifications for American domestic corporate law. The Article ends with a consideration of the possible collision between the methodology of the Norms and the principle of democratic governance that forms the basis of a public policy of corporate and state organization, and the convergence of governance norms for states and non-state entities.
Isabella D. Bunn, "Global Advocacy for Corporate Accountability: Transatlantic Perspectives from the NGO Community," 19 American University International Law Review 1265-1306 (2004).
Abstract: This article reviews ten key areas of policy related to corporate social responsibility, highlighting some of the questions in the debate and assessing the prospects for a global legal framework. The quest for greater legal accountability of corporations may be understood as part of the international community's commitment to the international rule of law. The law, of course, is not without its limits; but it is one means of advancing the realization of international justice. Many NGOs would argue that global companies, as powerful economic, social, and political actors, must increasingly be brought within the law's domain.
Sean D. Murphy, "Taking Multinational Corporate Codes of Conduct to the Next Level," 43 Columbia Journal of Transnational Law 389-433 (2005).
Abstract: Over the course of the past thirty years, numerous non-state actor codes of conduct have emerged that seek to promote socially responsible conduct of multinational corporations (MNCs), especially in the developing world. The objective of such codes is to prevent harm or mistreatment of persons or things caused by MNC operations (e.g., the existence of unhealthy worker conditions in an MNC factory). Many criticisms have been leveled against codes of conduct. This Article suggests a new approach to thinking about these codes, one that might enhance their legitimacy, effectiveness, and credibility. Greater thought should be given by all stakeholders to an increased role for governments in the development and implementation of such codes.
Insop Pak, "International Finance and State Sovereignty: Global Governance in the International Tax Regime," 10 Annual Survey, International & Comparative Law 165-206 (2004).
Abstract: This paper begins with a description of globalization and analyzes its nature and effects on the financial environment. Implications of globalization for state sovereignty are also addressed. In particular, global challenges to national fiscal sovereignty are discussed. In this context, this writing clarifies the concept of tax jurisdiction and reviews problems with the national tax systems such as double taxation, and taxpayers' cross-border arbitrage which results from the increased mobility of capital associated with financial globalization. This article searches for the measures to enhance global governance in the international tax regime.
