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Articles 91 - 96 of 96
Full-Text Articles in Taxation-State and Local
Volume 48 Masthead, Seattle University Law Review
Volume 48 Masthead, Seattle University Law Review
Seattle University Law Review
Volume 48 Masthead
Voting Matters: Materiality Considerations And The Shareholder Vote, Renee M. Jones
Voting Matters: Materiality Considerations And The Shareholder Vote, Renee M. Jones
Seattle University Law Review
For the shareholder franchise to have meaning, shareholders must have access to relevant information to inform their voting decisions. The securities laws’ disclosure requirements play an essential role in informing the shareholder vote.
This Essay focuses on the question of the materiality of information in the context of shareholder voting. It addresses the question of whether ESG-related information is material, positioning the materiality inquiry within the context of shareholders’ voting decisions. It explores the definition of materiality with a focus on the “reasonable investor” concept embedded within the definition. The Essay argues that the implicit expectations of many commentators that …
Volume 48 Masthead, Seattle University Law Review
Volume 48 Masthead, Seattle University Law Review
Seattle University Law Review
Volume 48 Masthead
Understanding The Big Three’S Wavering Support Of Environmental And Social Shareholder Proposals, Jeff Schwartz, Jefferson Jensen
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
Volume 48 Masthead, Seattle University Law Review
Seattle University Law Review
Volume 48 Masthead
New Jersey's Mitigation And Adaptation To Climate Change: An Economic Analysis Of The State's Societal Benefits Charge And Community Solar Energy Program, Nicole S. Provost
New Jersey's Mitigation And Adaptation To Climate Change: An Economic Analysis Of The State's Societal Benefits Charge And Community Solar Energy Program, Nicole S. Provost
Theses, Dissertations and Culminating Projects
Understanding the current trajectory of New Jersey’s emissions and the existing legislation and programs implemented to help reduce emissions, it is evident that the State requires further actions to spur heightened emission reductions to reach its goals. One known impactful policy that could significantly accelerate this process is a carbon tax, which applies to emission-intensive goods. Although this policy does not currently exist in New Jersey, the State has a Societal Benefits Charge (SBC) that applies an approximate 3% charge to electricity and gas consumption on residential and commercial utility customers’ monthly energy bills, where revenues fund programs that offer …