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Accountants’ Negligence and Liability
by Simon Salzedo QC Tony SinglaThe second edition focusses on the difficult legal issues surrounding the liability of accountants in negligence claims. It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It looks at the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases.The following important developments and case law are included:- The material covering the application of the SAAMCO/scope of duty principle has been substantially revised following the clarification of the SAAMCO principle of scope of duty by the Supreme Court in BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21, [2018] AC 599 and the Court of Appeal in the accountants' case of Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40, [2019] 1 WLR 4610- AssetCo v Grant Thornton [2019] EWHC 150 (Comm), [2019] Bus LR 2291 in which the first edition of this book was cited several times, an auditor was held liable for trading losses caused by management fraud and the Court of Appeal at [2021] PNLR 1 considered the application of the scope of duty principle to a general audit case and the question of credit for the receipt by the company of new capital - The difficult question of the application of the scope of duty principle to dividends, discussed by the High Court in BTI v PricewaterhouseCoopers [2020] PNLR 7 and the Court of Appeal in AssetCo v Grant Thornton- Lowick Rose LLP v Swynson Ltd & Anor [2017] UKSC 32 on avoided loss- Developments in the application of rules of contributory fault to accountants in the light of the trial judgments on this issue in Manchester Building Society v Grant Thornton and AssetCo v Grant Thornton- The effect of the Supreme Court's decision in Singularis Holdings v Daiwa Capital Markets [2020] AC 1189 on auditor's counterclaims and the illegality defence- The controversial High Court decision on accountants' conflicts of interest in Harlequin Property v Wilkins Kennedy [2017] 4 WLR 30- Pre-action disclosure against auditors following the decision in Carillion Plc v KPMG LLP [2020] EWHC 1416 (Comm)- First Tower Trustees v CDS (Superstores) [2019] 1 WLR with important implications for the application of UCTA to disclaimers of liability - Halsall v Champion Consulting [2017] PNLR 32 where extended limitation under s14A was considered in the context of tax schemes and a tax adviser's contractual time bar was construed- Evans v PricewaterhouseCoopers [2019] EWHC 1505 (Ch) on the date when the cause of action for tax advice was considered in detail- Developments in the law of privilege in relation to investigations of auditors including Sports Direct v Financial Reporting Council [2020] EWCA Civ 177, [2020] 2 WLR 1256- Substantial revisions to the Code of Ethics, disciplinary bye-laws, and the FRC's rules and schemes
The Accountable Animal: Justice, Justification, and Judgment (T&T Clark Enquiries in Theological Ethics)
by Brendan CaseThe Accountable Animal: Justice, Justification, and Judgement offers a theological meditation on the human being as an accountable animal. Brendan Case introduces the idea of accountability, not merely as a structural feature of human institutions, but as a disposition to submit to rightly-constituted authority, whether divine or human. He relates this conception of accountability to the key themes of "justice, justification, and judgment".
The Accountable Animal: Justice, Justification, and Judgment (T&T Clark Enquiries in Theological Ethics)
by Brendan CaseThe Accountable Animal: Justice, Justification, and Judgement offers a theological meditation on the human being as an accountable animal. Brendan Case introduces the idea of accountability, not merely as a structural feature of human institutions, but as a disposition to submit to rightly-constituted authority, whether divine or human. He relates this conception of accountability to the key themes of "justice, justification, and judgment".
Accountable: How we Can Save Capitalism
by Michael O'Leary Warren Valdmanis"Uses a combination of great stories and thoughtful analysis to suggest that we must find a way to change the purpose of our corporations if we are to build a society that works for all of us. Rebecca M. Henderson, John & Natty McArthur University Professor at Harvard University"Fresh, balanced, highly readable and deeply informed"John Pepper, former Chairman and CEO of P&G"Thought-provoking and insightful, Accountable offers a pragmatic and original roadmap to transform capitalism into a system that's more inclusive, sustainable, and just."Dr. Rajiv J. Shah, President of The Rockefeller FoundationCapitalism is failing and the tools we are relying on to fix it - corporate social responsibility, divestment, impact investing, and government control - are only making things worse.-Chevron boasts about the $50 million per year it spends on renewable energy whilst it spends 200 times that on oil exploration-Goldman Sachs touts its 10,000 Women initiative but its board ranks 358th out of the Fortune 500 for gender diversity and women earn 55% less than men do on averageBy focusing on corporations rather than people, we've put our faith in empty trends and brand-focused window-dressing. Why should those responsible for our current crisis be trusted to fix it? In Accountable, authors Michael O'Leary and Warren Valdmanis offer a blueprint for everyone to take responsibility for using their economic power as consumers, as investors, as employees, and as voters to trigger a fundamental shift away from an economy that is unethical, unfair, and destructive to our environment and institutions. Their investigation cuts through the tired dogma of current economic thinking to reveal a hopeful truth: if we can make our corporations accountable to a deeper purpose, we can make capitalism both prosperous and good. Trenchant and gripping, this is an indispensable guide and call to action for citizens to take control of our economic power and hold corporations to a higher standard.
Accountability, Transparency and Democracy in the Functioning of Bretton Woods Institutions
by Elena ScisoThis book investigates the strengths and weaknesses – in terms of transparency and compliance with the democratic principle – of Bretton Woods Institutions, considering the most important innovations from the original framework achieved through the introduction of independent accountability and complaint mechanisms (the Inspection Panel and Independent Evaluation Office), but also due to relevant reforms in the internal governance of the International Monetary Fund and the new financial assistance tools. One of its main focuses is on evaluating the socio-economic impact of conditionality in the countries requiring financial assistance, acknowledging the need to strengthen social protection policies in the adjustment programs. In addition, emphasis is given to the effects of the “constitutionalization” of the Washington Consensus in the European Union, with the establishment of the so-called “Berlin-Brussels-Frankfurt Consensus.”
Accountability, Philosophy and the Natural Environment (Routledge Research in Sustainability and Business)
by Glen LehmanUsing a philosophical and interdisciplinary approach, this book looks at how accountability can provide solutions to our current environmental and global political problems. When a social system has external elements imposed upon it, or presented to it, political problems are likely to emerge. This book demonstrates that what is needed are connecting social elements with a natural affinity to bring people together despite their differences. This book is different from others in the field. It provides new insights by critiquing the extant understandings of accountability and expands the possibilities by building on Charles Taylor’s philosophies. Central to the argument of the book are perspectives on authenticity and expressivism which are found to provide a radical reworking of our understanding of being in the world, and a starting point for rethinking the way individuals and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from interpretivism, liberalism, and postmodern theory. The book will be of interest to researchers in environmental philosophy, critical perspectives on accounting, corporate governance, corporate social reporting, and environmental accounting.
Accountability, Philosophy and the Natural Environment (Routledge Research in Sustainability and Business)
by Glen LehmanUsing a philosophical and interdisciplinary approach, this book looks at how accountability can provide solutions to our current environmental and global political problems. When a social system has external elements imposed upon it, or presented to it, political problems are likely to emerge. This book demonstrates that what is needed are connecting social elements with a natural affinity to bring people together despite their differences. This book is different from others in the field. It provides new insights by critiquing the extant understandings of accountability and expands the possibilities by building on Charles Taylor’s philosophies. Central to the argument of the book are perspectives on authenticity and expressivism which are found to provide a radical reworking of our understanding of being in the world, and a starting point for rethinking the way individuals and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from interpretivism, liberalism, and postmodern theory. The book will be of interest to researchers in environmental philosophy, critical perspectives on accounting, corporate governance, corporate social reporting, and environmental accounting.
The Accountability of Armed Groups under Human Rights Law
by Katharine Fortin Foreword by ClaphamToday the majority of the armed conflicts around the world are fought between States and armed groups, rather than between States. This changed conflict landscape creates an imperative to clarify the obligations of armed groups under international law. While it is generally accepted that armed groups are bound by international humanitarian law, the question of whether they are also bound by human rights law is controversial. This book brings significant new understanding to the question of whether and when armed groups might be bound by human rights law. Its conclusions will benefit international law academics, legal practitioners, and political scientists and anthropologists working on issues related to rebel governance and civil wars. This book addresses the debate on this topic by employing a theoretical, historical, and comparative analysis that spans international humanitarian law, international criminal law, and international human rights law. Embedding these different perspectives in public international law, this book brings several key points of clarification to the legal framework. Firstly, the book draws upon social science literature on armed conflict to present a new viewpoint on the role that human rights law plays vis-à-vis international humanitarian law in non-international armed conflicts. Secondly, the book sheds light on the circumstances in which armed groups acquire obligations under human rights law. It brings illumination to these topics by combining historical and comparative research on belligerency, insurgency, and international humanitarian law with a theoretical analysis of legal personality under international law. In the final part of the book, the author tests the four most utilised theories of how armed groups are bound by human rights law, examining whether armed groups can be bound by virtue of (i) treaty law (ii) control of territory (iii) international criminal law and (iv) customary international law. In the book's conclusions, the author presents final remarks that are designed to provide concrete guidance on how the issue of armed groups and human rights law can be dealt with more thoroughly in practice.
The Accountability of Armed Groups under Human Rights Law
by Katharine Fortin Foreword by ClaphamToday the majority of the armed conflicts around the world are fought between States and armed groups, rather than between States. This changed conflict landscape creates an imperative to clarify the obligations of armed groups under international law. While it is generally accepted that armed groups are bound by international humanitarian law, the question of whether they are also bound by human rights law is controversial. This book brings significant new understanding to the question of whether and when armed groups might be bound by human rights law. Its conclusions will benefit international law academics, legal practitioners, and political scientists and anthropologists working on issues related to rebel governance and civil wars. This book addresses the debate on this topic by employing a theoretical, historical, and comparative analysis that spans international humanitarian law, international criminal law, and international human rights law. Embedding these different perspectives in public international law, this book brings several key points of clarification to the legal framework. Firstly, the book draws upon social science literature on armed conflict to present a new viewpoint on the role that human rights law plays vis-à-vis international humanitarian law in non-international armed conflicts. Secondly, the book sheds light on the circumstances in which armed groups acquire obligations under human rights law. It brings illumination to these topics by combining historical and comparative research on belligerency, insurgency, and international humanitarian law with a theoretical analysis of legal personality under international law. In the final part of the book, the author tests the four most utilised theories of how armed groups are bound by human rights law, examining whether armed groups can be bound by virtue of (i) treaty law (ii) control of territory (iii) international criminal law and (iv) customary international law. In the book's conclusions, the author presents final remarks that are designed to provide concrete guidance on how the issue of armed groups and human rights law can be dealt with more thoroughly in practice.
Accountability, International Business Operations and the Law: Providing Justice for Corporate Human Rights Violations in Global Value Chains (Globalization: Law and Policy)
by L. F. H. Enneking Ivo Giesen François Kristen Cedric Ryngaert A. L. M. SchaapA consensus has emerged that corporations have societal and environmental responsibilities when operating transnationally. However, how exactly corporations can be held legally accountable for their transgressions, if at all, is less clear. This volume inquires how regulatory tools stemming from international law, public law, and private law may or may not be used for transnational corporate accountability purposes. Attention is devoted to applicable standards of liability, institutional and jurisdictional issues, and practical challenges, with a focus on ways to improve the existing legal status quo. In addition, there is consideration of the extent to which non-legal regulatory instruments may complement or provide more viable alternatives to these legal mechanisms. The book combines legaldoctrinal approaches with comparative, interdisciplinary, and policy insights with the dual aim of furthering the legal scholarly debate on these issues and enabling higher quality decision-making by policymakers seeking to implement regulatory measures that enhance corporate accountability in this context. Through its study of contemporary developments in legislation and case law, it provides a timely and important contribution to the scholarly and sociopolitical debate in the fastevolving field of international corporate social responsibility and accountability.
Accountability, International Business Operations and the Law: Providing Justice for Corporate Human Rights Violations in Global Value Chains (Globalization: Law and Policy)
by Liesbeth Enneking Ivo Giesen Anne-Jetske Schaap Cedric Ryngaert François Kristen Lucas RoordaA consensus has emerged that corporations have societal and environmental responsibilities when operating transnationally. However, how exactly corporations can be held legally accountable for their transgressions, if at all, is less clear. This volume inquires how regulatory tools stemming from international law, public law, and private law may or may not be used for transnational corporate accountability purposes. Attention is devoted to applicable standards of liability, institutional and jurisdictional issues, and practical challenges, with a focus on ways to improve the existing legal status quo. In addition, there is consideration of the extent to which non-legal regulatory instruments may complement or provide more viable alternatives to these legal mechanisms. The book combines legaldoctrinal approaches with comparative, interdisciplinary, and policy insights with the dual aim of furthering the legal scholarly debate on these issues and enabling higher quality decision-making by policymakers seeking to implement regulatory measures that enhance corporate accountability in this context. Through its study of contemporary developments in legislation and case law, it provides a timely and important contribution to the scholarly and sociopolitical debate in the fastevolving field of international corporate social responsibility and accountability.
Accountability in the Economic and Monetary Union: Foundations, Policy, and Governance (Oxford Studies in European Law)
by Menelaos MarkakisFollowing the financial and public debt crisis, the EU's Economic and Monetary Union (EMU) has been under intense political scrutiny. The measures adopted in response to the crisis have granted additional powers to the EU (and national) authorities, the exercise of which can have massive implications for the economies of the Member States, financial institutions and, of course, citizens. The following questions arise: how can we hold accountable those institutions that are exercising power at the national and EU level? What is the appropriate level, type and degree of accountability and transparency that should be involved in the development of the EU's governance structures in the areas of fiscal and economic governance and the Banking Union? What is the role of parliaments and courts in holding those institutions accountable for the exercise of their duties? Is the revised EMU framework democratically legitimate? How can we bridge the gap between the citizens - and the institutions that represent them - and those institutions that are making these important decisions in the field of economic and monetary policy? This book principally examines the mechanisms for political and legal accountability in the EMU and the Banking Union. It examines the implications that the reforms of EU economic governance have had for the locus and strength of executive power in the Union, as well as the role of parliaments (and other political fora) and courts in holding the institutions acting in this area accountable for the exercise of their tasks. It further sets out several proposals regarding transparency, accountability, and legitimacy in the EMU.
Accountability in the Economic and Monetary Union: Foundations, Policy, and Governance (Oxford Studies in European Law)
by Menelaos MarkakisFollowing the financial and public debt crisis, the EU's Economic and Monetary Union (EMU) has been under intense political scrutiny. The measures adopted in response to the crisis have granted additional powers to the EU (and national) authorities, the exercise of which can have massive implications for the economies of the Member States, financial institutions and, of course, citizens. The following questions arise: how can we hold accountable those institutions that are exercising power at the national and EU level? What is the appropriate level, type and degree of accountability and transparency that should be involved in the development of the EU's governance structures in the areas of fiscal and economic governance and the Banking Union? What is the role of parliaments and courts in holding those institutions accountable for the exercise of their duties? Is the revised EMU framework democratically legitimate? How can we bridge the gap between the citizens - and the institutions that represent them - and those institutions that are making these important decisions in the field of economic and monetary policy? This book principally examines the mechanisms for political and legal accountability in the EMU and the Banking Union. It examines the implications that the reforms of EU economic governance have had for the locus and strength of executive power in the Union, as well as the role of parliaments (and other political fora) and courts in holding the institutions acting in this area accountable for the exercise of their tasks. It further sets out several proposals regarding transparency, accountability, and legitimacy in the EMU.
Accountability in the Contemporary Constitution
by NICHOLAS BAMFORTH PETER LEYLANDAccountability is regarded as a central feature of modern constitutionalism. At a general level, this prominence is perhaps unsurprising, given the long history of the idea. However, in many constitutional democracies, including the UK and the USA, it has acquired a particular resonance in contemporary circumstances with the declining power of social deference, the expanding reach of populist accountability mechanisms, and the increasing willingness of citizens to find mechanisms for challenging official decision-making. These essays, by public law scholars, seek to explore how ideas of and mechanisms associated with accountability play a part in the contemporary constitution. While the majority of contributors concentrate on the United Kingdom, others provide comparative discussion with particular reference to the United States and aspects of European Union law. The main focus of the volume is the contemporary UK constitution. Chapters are included which analyse the historical context (including the role of Dicey), common law constitutionalism, the constitutional role of Parliament, the constitutional role of the courts, judicial accountability, human rights protection under the constitution and the contribution of non-judicial accountability mechanisms. Further chapters explore the public service principle, the impact of new public management on public service delivery, and the relationship between accountability and regulation. Finally accountability is discussed in the light of constitutional reform including the challenges posed by the 'multi-layered' government at the supra national level of EU membership and sub-national national levels of devolution and local government.
Accountability in Public Policy Partnerships
by J. SteetsA PDF version of this book is available for free in open access via the OAPEN Library platform, www.oapen.org. This book presents a new model of accountability which ensures that public-private partnerships don't erode public accountability. It defines concrete accountability standards for different types of partnerships.
Accountability in EU Security and Defence: The Law and Practice of Peacebuilding (Oxford Studies in European Law)
by Carolyn MoserCurrently, some 2,500 civilian experts work across Europe, Africa, and Asia in ten ongoing civilian missions launched under the Common Security and Defence Policy (CSDP). Mandates cover a broad range of multidimensional tasks, such as rule of law support, law enforcement capacity building, or security sector reform. Numerous (recent) incidents from the field underscore that there are serious institutional as well as procedural weaknesses and irregularities tied to accountability in these EU peacebuilding missions. This title offers a comprehensive legal analysis and empirical study of accountability concerning the Union's peacebuilding endeavours, also referred to as civilian crisis management. Along with examining the governance credentials of EU peacebuilding, the monograph thoroughly scrutinizes de jure and de facto accountability arrangements of political, legal, and administrative nature existing in the domestic sphere, at EU level, and across levels. With a view to providing for a nuanced picture, the assessment further distinguishes between different accountability finalities and evaluates the appropriateness of existing accountability arrangements in civilian crisis management based on a combination of quantitative and qualitative criteria.
Accountability in EU Security and Defence: The Law and Practice of Peacebuilding (Oxford Studies in European Law)
by Carolyn MoserCurrently, some 2,500 civilian experts work across Europe, Africa, and Asia in ten ongoing civilian missions launched under the Common Security and Defence Policy (CSDP). Mandates cover a broad range of multidimensional tasks, such as rule of law support, law enforcement capacity building, or security sector reform. Numerous (recent) incidents from the field underscore that there are serious institutional as well as procedural weaknesses and irregularities tied to accountability in these EU peacebuilding missions. This title offers a comprehensive legal analysis and empirical study of accountability concerning the Union's peacebuilding endeavours, also referred to as civilian crisis management. Along with examining the governance credentials of EU peacebuilding, the monograph thoroughly scrutinizes de jure and de facto accountability arrangements of political, legal, and administrative nature existing in the domestic sphere, at EU level, and across levels. With a view to providing for a nuanced picture, the assessment further distinguishes between different accountability finalities and evaluates the appropriateness of existing accountability arrangements in civilian crisis management based on a combination of quantitative and qualitative criteria.
Accountability, Impeachment and the Constitution: The Case for a Modernised Process in the United Kingdom (Routledge Frontiers in Accountability Studies)
by Chris MonaghanThis book sets out and explores the case for a modernised impeachment process for the United Kingdom. The work examines the present law and history of impeachment in the United Kingdom, which today is widely regarded as having fallen into desuetude and its procedures inappropriate for modern conditions. It discusses how impeachment operates in two countries, the United States and Denmark, selected respectively for their marked differences from and similarities to the United Kingdom’s political and constitutional system, for the purposes of illumination and possible lessons for a new impeachment process. The book seeks to provide a balanced and independent examination of the case for this, concluding that it would have a valuable role to play in the future development of the United Kingdom’s system of politics and government. It concludes by setting out a detailed model for the structure, working and effect of impeachment. The book will be of interest to students, academics and policy-makers working in the areas of constitutional law and politics.
Accountability, Impeachment and the Constitution: The Case for a Modernised Process in the United Kingdom (Routledge Frontiers in Accountability Studies)
by Chris MonaghanThis book sets out and explores the case for a modernised impeachment process for the United Kingdom. The work examines the present law and history of impeachment in the United Kingdom, which today is widely regarded as having fallen into desuetude and its procedures inappropriate for modern conditions. It discusses how impeachment operates in two countries, the United States and Denmark, selected respectively for their marked differences from and similarities to the United Kingdom’s political and constitutional system, for the purposes of illumination and possible lessons for a new impeachment process. The book seeks to provide a balanced and independent examination of the case for this, concluding that it would have a valuable role to play in the future development of the United Kingdom’s system of politics and government. It concludes by setting out a detailed model for the structure, working and effect of impeachment. The book will be of interest to students, academics and policy-makers working in the areas of constitutional law and politics.
The Accountability Gap in EU law: Mind the Gap (Routledge Research in Constitutional Law)
by Marios CostaAlmost two decades ago, the fall of the Santer Commission against a background of allegations of maladministration and nepotism had the effect of placing accountability on the political agenda of the EU institutions. More recently, the non-ratification of the Constitutional Treaty, the difficulties of the ratification of the Lisbon Treaty and the current financial crisis have increased the calls for accountability in the EU. This book investigates whether any progress towards more accountability and transparency has been made in the post-Lisbon era by taking a holistic approach to the subject. Marios Costa argues that currently the EU institutions and the Member States are not in a position to hold the so-called independent agencies as well as the various committees and expert groups accountable. Despite recent progress, the EU still needs to put forward an acceptable constitutional framework which will truly secure accountability at the EU level of governance.
The Accountability Gap in EU law: Mind the Gap (Routledge Research in Constitutional Law)
by Marios CostaAlmost two decades ago, the fall of the Santer Commission against a background of allegations of maladministration and nepotism had the effect of placing accountability on the political agenda of the EU institutions. More recently, the non-ratification of the Constitutional Treaty, the difficulties of the ratification of the Lisbon Treaty and the current financial crisis have increased the calls for accountability in the EU. This book investigates whether any progress towards more accountability and transparency has been made in the post-Lisbon era by taking a holistic approach to the subject. Marios Costa argues that currently the EU institutions and the Member States are not in a position to hold the so-called independent agencies as well as the various committees and expert groups accountable. Despite recent progress, the EU still needs to put forward an acceptable constitutional framework which will truly secure accountability at the EU level of governance.
Accountability for Violations of International Humanitarian Law: Essays in Honour of Tim McCormack (Routledge Research in the Law of Armed Conflict)
by Jadranka PetrovicInternational criminal adjudication, together with the prosecution and appropriate punishment of offenders at a national level, remains the most effective means of enforcing International Humanitarian Law. This book considers the various issues emanating from present-day breaches of norms of International Humanitarian Law (IHL) and the question of how impunity for such breaches can be tackled. Honouring the work of Timothy McCormack, Professor of International Law at the University of Melbourne and a world renowned expert on IHL and International Criminal Law, contributors of the book explore the interplay between the rules governing accountability for violations of IHL and other areas of law that impact the prosecution of war crimes, including international criminal law, human rights law, arms control law, constitutional law and national criminal law. In providing a contemporary consideration of the various issues emerging from present-day breaches of norms of IHL, especially in light of growing interest in ‘fragmentation’ and ‘normative pluralism’, this book will be of great use and interest to students and researchers in public international law, international law, and conflict studies.
Accountability for Violations of International Humanitarian Law: Essays in Honour of Tim McCormack (Routledge Research in the Law of Armed Conflict)
by Jadranka PetrovicInternational criminal adjudication, together with the prosecution and appropriate punishment of offenders at a national level, remains the most effective means of enforcing International Humanitarian Law. This book considers the various issues emanating from present-day breaches of norms of International Humanitarian Law (IHL) and the question of how impunity for such breaches can be tackled. Honouring the work of Timothy McCormack, Professor of International Law at the University of Melbourne and a world renowned expert on IHL and International Criminal Law, contributors of the book explore the interplay between the rules governing accountability for violations of IHL and other areas of law that impact the prosecution of war crimes, including international criminal law, human rights law, arms control law, constitutional law and national criminal law. In providing a contemporary consideration of the various issues emerging from present-day breaches of norms of IHL, especially in light of growing interest in ‘fragmentation’ and ‘normative pluralism’, this book will be of great use and interest to students and researchers in public international law, international law, and conflict studies.
Accountability for Mass Starvation: Testing the Limits of the Law (Oxford Monographs in International Humanitarian & Criminal Law)
by Bridget Conley, Alex De Waal, Catriona Murdoch and Wayne Jordash QcFamine is an age-old scourge that almost disappeared in our lifetime. Between 2000 and 2011 there were no famines and deaths in humanitarian emergencies were much reduced. The humanitarian agenda was ascendant. Then, in 2017, the United Nations identified four situations that threatened famine or breached that threshold in north-eastern Nigeria, Somalia, South Sudan, and Yemen. Today, this list is longer. Each of these famines is the result of military actions and exclusionary, authoritarian politics conducted without regard to the wellbeing or even the survival of people. Violations of international law including blockading ports, attacks on health facilities, violence against humanitarian workers, and obstruction of relief aid are carried out with renewed impunity. Yet there is an array of legal offenses, ranging from war crimes and crimes against humanity to genocide, available to a prosecutor to hold individuals to account for the deliberate starvation of civilians. However, there has been a dearth of investigations and accountability for those violating international law. The reasons for this neglect and the gaps between the black-letter law and practice are explored in this timely volume. It provides a comprehensive overview of the key themes and cases required to catalyze a new approach to understanding the law as it relates to starvation. It also illustrates the complications of historical and ongoing situations where starvation is used as a weapon of war, and provides expert analysis on defining starvation, early warning systems, gender and mass starvation, the use of sanctions, journalistic reporting, and memorialization of famine.
Accountability for Mass Starvation: Testing the Limits of the Law (Oxford Monographs in International Humanitarian & Criminal Law)
Famine is an age-old scourge that almost disappeared in our lifetime. Between 2000 and 2011 there were no famines and deaths in humanitarian emergencies were much reduced. The humanitarian agenda was ascendant. Then, in 2017, the United Nations identified four situations that threatened famine or breached that threshold in north-eastern Nigeria, Somalia, South Sudan, and Yemen. Today, this list is longer. Each of these famines is the result of military actions and exclusionary, authoritarian politics conducted without regard to the wellbeing or even the survival of people. Violations of international law including blockading ports, attacks on health facilities, violence against humanitarian workers, and obstruction of relief aid are carried out with renewed impunity. Yet there is an array of legal offenses, ranging from war crimes and crimes against humanity to genocide, available to a prosecutor to hold individuals to account for the deliberate starvation of civilians. However, there has been a dearth of investigations and accountability for those violating international law. The reasons for this neglect and the gaps between the black-letter law and practice are explored in this timely volume. It provides a comprehensive overview of the key themes and cases required to catalyze a new approach to understanding the law as it relates to starvation. It also illustrates the complications of historical and ongoing situations where starvation is used as a weapon of war, and provides expert analysis on defining starvation, early warning systems, gender and mass starvation, the use of sanctions, journalistic reporting, and memorialization of famine.