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This Is Texas: Third-Party Reproduction in the Lone Star State
Full text linkUsing Centers for Disease Control and Prevention and interview data, the history and experience of commercial surrogacy in the state of Texas—one of the first in the United States (US) to permit third-party pregnancy and legislate for the surrogacy contract enforcement—is examined. Findings reveal a neoliberal pro-industry stance in a state with a strong Evangelical base has enabled legislative support for surrogacy and strongly shapes the experience of Texas reproductive work. While these state characteristics have enabled a robust surrogacy industry in Texas, the current precarity of abortion care in the US has the potential to disrupt the surrogacy industry in new ways.
Keywords: surrogacy; Texas; third-party pregnancy; assisted reproduction
How Do You Solve a Problem Like English Partnerships?
Full text linkEnglish partnerships are transparent for tax purposes, but there is no legislation outlining the tax rules besides a Statement of Practice (SP) (1975). Limited liability partnerships (LLPs) are treated the same for tax purposes but are bodies corporate. This has led to concerns over employment and partnership status being confused and highlights the necessity for specific anti-avoidance legislation for LLPs. Partnerships and LLPs can also be regarded as (bare) trusts for tax purposes, potentially leading to confusion and disputes as to beneficial ownership. These problems would largely disappear if members of LLPs chose to treat their partnership as a separate legal entity for tax purposes. If they did so, LLPs could be subject to corporation tax; otherwise, they and general partnerships should be subject to tailored, dedicated primary legislation governing the tax treatment—instead of that covering a mere SP.
Keywords: partnerships; Partnership Act 1890; SP D12; LLP; beneficial ownership; legal entity; employment
The Constitutional System of the Hong Kong SAR: A Contextual Analysis by Albert Hung-yee Chen and Po Jen Yap
Full text linkThe Limitations and Possibilities of ESG as the Multifaceted Phenomenon: A Study of Japan
Full text linkEnvironmental, social, and governance (ESG) considerations have become a key aspect of global investment and corporate governance. A substantial amount of capital is allocated worldwide with ESG considerations in mind. While the rules for ESG continue to evolve, their precise legal and governance implications remain ambiguous. Scholars debate whether ESG can prompt a shift in the corporate focus from shareholder wealth to broader stakeholder interests. Drawing on Japan’s experience, this study posits that ESG, when combined with specific legal frameworks such as environmental and labour laws, can influence the way companies are managed by influencing the perception of executives of ESG-related risks. The findings contribute to the ongoing discourse on ESG’s role in corporate governance and its potential to reshape managerial decision-making.
Keywords: ESG; company law; corporate governance; investor engagement; sustainability disclosure; shareholder value
Examining Environmental, Social, and Governance Practices in Nigeria
Full text linkThis article examines the evolution and development of environmental, social and governance (ESG) in Nigeria. In Nigeria, there is no unitary legal framework that articulates all ESG obligations that companies are required to comply with, and this is not unusual given the breadth of the ESG pillars. However, the article outlines the multilayered regulation and the multistakeholder approaches within the emerging framework. It highlights that the private sector has been identified as a significant driver of ESG but also suggests that some improvements in ESG reporting frameworks and more robust legal frameworks to discourage greenwashing would enhance ESG practice. It suggests that Nigeria must shift from isolated successes to a systemic framework to fully realize the potential of ESG practice.
Keywords: Nigeria; business; corporate; governance; social; responsibility; environment; accountability
