What makes a character protectable under copyright – forwarding from Scott Hervey and Josh Escovedo, Weintraub Tobin

I am passing along a link to a discussion by Scott Hervey and Josh Escovedo (Weintraub Tobin) about what makes a character protectable under copyright laws. Businesses, developers, creators, and boards need to be sure that their intellectual property is protected and that they have prudent and correct processes in place.

Here is a link to the Weintraub Tobin page – then click on the discussion – https://www.theiplawblog.com/2022/07/articles/copyright-law/what-makes-a-character-protectable-under-copyright/

Thanks for reading. Please pass this along to other people who would be interested.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Business litigation and disputes – business, breach of contract/commercial, co-owners, shareholders, investors, founders, workplace and employment, environmental, D&O, governance, boards and committees.
  • Trust, estate and probate court litigation and disputes – trust, estate, probate, elder and dependent abuse, conservatorship, POA, real property, mental health and care, mental capacity, undue influence, conflicts of interest, and contentious administrations.
  • Governance, boards, audit and governance committees, investigations, auditing, ESG, etc.
  • Mediator and facilitating dispute resolution:
    • Trust, estate, probate, conservatorship, elder and dependent abuse, etc.
    • Business, breach of contract/commercial, owner, shareholder, investor, trade secret, etc.
    • D&O, board, audit and governance committee, accountant and CPA related.
    • Other: workplace and employment, environmental.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

Audit Committee consideration of ESG fraud risk – Deloitte Audit Committee Brief, and Tate comments

Audit Committee consideration of ESG fraud risk – I have provided below links to the full paper and to the Audit Committee Brief, and scans of the first two pages of the specific discussion in the July 2022 Deloitte Audit Committee Brief – the discussion is about the audit committee’s consideration of ESG as a fraud risk. As I have written, we have seen and will continue to see new issues and possible risks for the audit committee to consider – in this instance we are talking about financial statement reporting and financial statement notes (and possibly company public statements) relating to ESG, including measurements, disclosures, and related internal controls. The preceding sentence is a mouthful, but the ESG topic area is a mouthful, not only including climate and sustainability which receive most of the attention, but also the social and governance areas.

While Deloitte’s article is written in the context of fraud risks to consider with respect to ESG, at a more base level, and without having to get into whether an act or a failure to act legally rises to the level of fraud, as an audit committee member I would first focus on these topics from compliance, legal, materiality, and internal control perspectives, and thereby first working to prevent having to get into an investigation of possible fraud. Of course materiality can be both quantitative and qualitative. Thus, while the issue or act or occurrence might not be material from a quantitative perspective, qualitative materiality might also be at issue, for example, in light of reputation or optics.

Collectively there is a lot to do and to prepare for, including audit committees, boards, executive officers, corporate counsel, corporate communications, corporate ESG, climate and sustainability professionals, internal and outside auditors, and in some circumstanced people who are involved in internal investigations. You will need a team effort, collaboration and coming together (silos will not work), plus a law firm or firms.

You will find several prior ESG, climate and sustainability posts on this blog – please also consider the recent NOCLAR post and prior CAM posts, in addition to other related topics. It has been a short while since I last used discussions from my Tate’s Excellent Audit Committee Guide, but I will again be bringing those topics out in this blog and also updating them as appropriate.

The following is a link to Deloitte’s omnibus webpage for the Deloitte Audit Committee Brief (current and prior editions),

https://www2.deloitte.com/us/en/pages/center-for-board-effectiveness/articles/audit-committee-brief-newsletter.html

The following is a link to the specific Deloitte July 2022 article Emerging fraud risks to consider: ESG,

https://www2.deloitte.com/us/en/pages/center-for-board-effectiveness/articles/emerging-fraud-risks-to-consider-esg.html

The following are scans of the first two pages of Deloitte’s article Emerging fraud risks to consider: ESG – but read the entire article as there are helpful comments throughout:

Thanks for reading. Please pass this along to other people who would be interested.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Business litigation and disputes – business, breach of contract/commercial, co-owners, shareholders, investors, founders, workplace and employment, environmental, D&O, governance, boards and committees.
  • Trust, estate and probate court litigation and disputes – trust, estate, probate, elder and dependent abuse, conservatorship, POA, real property, mental health and care, mental capacity, undue influence, conflicts of interest, and contentious administrations.
  • Governance, boards, audit and governance committees, investigations, auditing, ESG, etc.
  • Mediator and facilitating dispute resolution:
    • Trust, estate, probate, conservatorship, elder and dependent abuse, etc.
    • Business, breach of contract/commercial, owner, shareholder, investor, trade secret, etc.
    • D&O, board, audit and governance committee, accountant and CPA related.
    • Other: workplace and employment, environmental.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

“Sustainability” is here to stay, not driven by the US, or by the SEC, or by California – try ISSB and https://www.ifrs.org/

I am passing this along because currently there are a lot of US and California discussions about climate regulation and ESG, aspects of both of which also are or can be discussed under the “sustainability” umbrella.

Generally I do not write about laws, regulations, rules or standards that are only proposed as I am much more interested in how enacted developments are to be applied, what they say and mean, and helping people in that regard.

While there is uncertainty in the US, and in California, my view is that ESG and climate regulation or aspects thereof, and sustainability, are in fact already here and will continue to develop in the US and California, if for no other reason than that they are already more advanced and are at least in part in operation internationally. “Sustainability” definitely includes climate. “Sustainability” also includes some aspects of social. Whereas in the current literature it might be a bit of a stretch to include governance under the “sustainability” umbrella, given the nature of what governance involves, I do not see how governance could be excluded.

A side comment: I actually do not like the term “sustainability,” as at least to me it implies the negative or a minimalist or a just-getting-by approach or view, and it also fails to describe the specific issue or problem that is at hand. Instead, I prefer a risk management, striving or thriving, growth and success-oriented approach or view. The term climate change” also fails to describe the specific issue or problem that is at hand, but the term “climate change” also probably is here to stay.

For example, regarding sustainability, the following is a link to the news item about the first meeting (July 20-21, 2022) of the International Sustainability Standards Board (ISSB), which is up and operational as part of IFRS – see https://www.ifrs.org/news-and-events/news/2022/07/issb-to-hold-inaugural-meeting-in-frankfurt-20-21-july/

For those of you who are interested, you can either click on the above link, or if you click on the above link you will in part find the following discussion about the developments of the sustainability standards (and also note the references to the already existing Task Force on Climate-Related Financial Disclosures and to the work and standards that have been developed by the Sustainability Accounting Standards Board):

“The proposals―exposure drafts—build upon the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and incorporate industry-based disclosure requirements derived from SASB Standards.

When the ISSB issues the final requirements, they will form a comprehensive global baseline of sustainability disclosures designed to meet the information needs of investors in assessing enterprise value. The ISSB is working closely with other international organisations and jurisdictions to support the inclusion of the global baseline into jurisdictional requirements.

The ISSB is seeking feedback on the proposals over a 120-day consultation period closing on 29 July 2022. It will review feedback on the proposals in the second half of 2022 and aims to issue the new Standards by the end of the year, subject to the feedback.

The proposals have been developed in response to requests from G20 leaders, the International Organization of Securities Commissions (IOSCO) and others for enhanced information from companies on sustainability-related risks and opportunities. The proposals set out requirements for the disclosure of material information about a company’s significant sustainability-related risks and opportunities that is necessary for investors to assess a company’s enterprise value.”

Thanks for reading. Please pass this along to other people who would be interested.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Business litigation and disputes – business, breach of contract/commercial, co-owners, shareholders, investors, founders, workplace and employment, environmental, D&O, governance, boards and committees.
  • Trust, estate and probate court litigation and disputes – trust, estate, probate, elder and dependent abuse, conservatorship, POA, real property, mental health and care, mental capacity, undue influence, conflicts of interest, and contentious administrations.
  • Governance, boards, audit and governance committees, investigations, auditing, ESG, etc.
  • Mediator and facilitating dispute resolution:
    • Trust, estate, probate, conservatorship, elder and dependent abuse, etc.
    • Business, breach of contract/commercial, owner, shareholder, investor, trade secret, etc.
    • D&O, board, audit and governance committee, accountant and CPA related.
    • Other: workplace and employment, environmental.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

A readable, useful guide to IP law (pdf) by Jay Landrum- protecting your original creative works – written from the artist’s viewpoint but applicable to all

Below I have provided a link to Jay Landrum’s 100-page legal guide to intellectual property and protecting your original creative works and rights. The guide is written from the artist’s viewpoint; however, it is broadly applicable to all. As stated in the introduction: Whether you are a painter, photographer, sculptor, writer, songwriter, or dancer, your original works are a combination of innate talent and hard work . . . certainly nothing you want to jeopardize.

The following is a link to the pdf of Jay’s guide – read it and pass this along to other people who would be interested https://www.berliner.com/_images/content/eBook-The-Artists-Survival-Guide.pdf

The following is a scan of the cover page for Jay’s guide:

Thanks for reading. Please pass this along to other people who would be interested.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Business litigation and disputes – business, breach of contract/commercial, co-owners, shareholders, investors, founders, workplace and employment, environmental, D&O, governance, boards and committees.
  • Trust, estate and probate court litigation and disputes – trust, estate, probate, elder and dependent abuse, conservatorship, POA, real property, mental health and care, mental capacity, undue influence, conflicts of interest, and contentious administrations.
  • Governance, boards, audit and governance committees, investigations, auditing, ESG, etc.
  • Mediator and facilitating dispute resolution:
    • Trust, estate, probate, conservatorship, elder and dependent abuse, etc.
    • Business, breach of contract/commercial, owner, shareholder, investor, trade secret, etc.
    • D&O, board, audit and governance committee, accountant and CPA related.
    • Other: workplace and employment, environmental.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

AICPA Professional Ethics Executive Committee and Auditing Standards Board adopt new noncompliance with laws and regulations (NOCLAR) requirements for accountants . . . .

I am providing a link to a Journal of Accountancy June 23, 2022, article discussing new PEEC and ASB requirements for CPAs regarding how to handle situations that involve noncompliance with laws and regulations (NOCLAR). These new requirements have been in the works for a few years. It is important to note that the new requirements pertain to both outside (independent) and inside (in-house) accountants and auditors. In certain situations noncompliance with laws and regulations can also relate to CAMs (critical audit matters), and, of course, can raise a whole range of other possible issues including, for example, possible internal investigations and disciplinary actions.

Here is the link to the Journal of Accountancy article, and below that I have provided a partial snapshot of the article: https://www.journalofaccountancy.com/news/2022/jun/peec-asb-issue-new-requirements-cpas-regarding-noclar.html#:~:text=The%20AICPA%20Professional%20Ethics%20Executive%20Committee%20%28PEEC%29%20recently,%28NOCLAR%29%20within%20the%20AICPA%20Code%20of%20Professional%20Conduct

Regarding CAMs (critical audit matters), the following link to a post on my prior blog (auditcommitteeupdate.com) contains links to three or four fairly recent (2019 and 2020) blog discussions: https://wordpress.com/post/auditcommitteeupdate.com/1769

Thanks for reading. Please pass this along to other people who would be interested.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Litigation, Disputes and Trials – Business, Contract/Commercial, Owner, Founder, Shareholder and Investor; Trust, Estate, Probate, Elder/Dependent Abuse, Conservatorships, POA, Real Property, Physical and Mental Health and Care, and Contentious Administrations, etc.
  • Mediator and Dispute Resolution
  • D&O, Governance, Workplace/Employment, Officers, Boards, Investigations, IP, Auditing and Internal Controls, Law, Legislation, Communications, Authority, Duties, Responsibilities, Rights and Liability, Risk and Success Management, and Dispute Resolution and Mediation, etc.
  • Fiduciary and other duties and relationships in business entities, corporations, partnerships, nonprofits, family businesses and relationships, professional businesses, and government.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

Brittney Griner July 1, trial in Russia – obviously a biased, kangaroo, political court – #putinthebutcher

See below, from the LA Times on June 27, 2022, reporting that Brittney Griner’s trial is now set for Friday, July 1, 2022. No one can honestly believe that this will be a fair, unbiased trial. It’s obviously a kangaroo court. And whatever the outcome, it is all political. It’s too bad, as the people in Russia could be part of and participants in the worldwide community, but not with #putinthebutcher.

Thanks for reading. Please pass this along to other people who would be interested.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Litigation, Disputes and Trials – Business, Contract/Commercial, Owner, Founder, Shareholder and Investor; Trust, Estate, Probate, Elder/Dependent Abuse, Conservatorships, POA, Real Property, Physical and Mental Health and Care, and Contentious Administrations, etc.
  • Mediator and Dispute Resolution
  • D&O, Governance, Workplace/Employment, Officers, Boards, Investigations, IP, Auditing and Internal Controls, Law, Legislation, Communications, Authority, Duties, Responsibilities, Rights and Liability, Risk and Success Management, and Dispute Resolution and Mediation, etc.
  • Fiduciary and other duties and relationships in business entities, corporations, partnerships, nonprofits, family businesses and relationships, professional businesses, and government.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

California SB 1383 – organic waste, recycling, composting, etc., requirements and record keeping (individuals, businesses, food and restaurants, yard debris, landfill, etc.) – see attached SLO Guide

For ease of reference I have attached below a pdf of a San Luis Obispo County Integrated Waste Management Authority Guide to California SB 1383 Short-Lived Climate Pollutants. I have attached the Guide because it is an easy to read overview of SB 1383, some of which is applicable beginning January 2022, and some of which will become applicable over the next two years.

Of course, the attached Guide is a summary, and is simplistic from a legal viewpoint – see, for example, pages 5, 6, 7, and 8, for non-local entities and education agencies, commercial entities, food recovery and donation, and possible waivers. I expect that local and statewide government enforcement will become active. All businesses, landlords, nonprofits, state and federal entities, and individuals will need to become familiar with SB 1383 as it applies to them and to their activities.

Thanks for reading. Please pass this along to other people who would be interested.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Litigation, Disputes and Trials – Business, Contract/Commercial, Owner, Founder, Shareholder and Investor; Trust, Estate, Probate, Elder/Dependent Abuse, Conservatorships, POA, Real Property, Health and Care, and Contentious Administrations, etc.
  • Mediator and Dispute Resolution
  • D&O, Governance, Workplace/Employment, Officers, Boards, Investigations, IP, Auditing and Internal Controls, Law, Legislation, Communications, Authority, Duties, Responsibilities, Rights and Liability, Risk and Success Management, and Dispute Resolution and Mediation, etc.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

California orders farmers and cities to stop pumping water during drought . . . I would want to secure my water rights and resources, and have a California master plan for sustainability

I would certainly have concerns about both short-term and long-term business sustainability if I was a farmer or in a California business that required larger amounts of water. And I would have a keen interest in knowing about, protecting, and securing my water rights and how the available water is allocated to my business v. others (i.e., who gets it, and why, and securing my business needs), and also knowing about, controlling, and minimizing to the extent possible the related water and delivery costs.

Long-term however, as it is a possibility that drought or at least water resource availability will be issues and problems or possible problems year-to-year, I would also want and would expect that there would be an overall California long-term plan for sustainability that would cover not only water resources and storage (including expanded resources and storage) but also other optics such as wild fires (and related house and building insurance), business development and keeping businesses and jobs in California, housing costs and construction (including single family housing), certain aspects of health and healthcare (including mental health), etc. I’m not aware that any such sustainability plan or blueprint exists although California has 236 agencies, commissions and departments. But these are topics for other posts.

* * * * * * *

Best to you,

David Tate, Esq. (and inactive CPA)

  • Litigation, Disputes and Trials – Business, Contract/Commercial, Owner, Founder, Shareholder and Investor; Trust, Estate, Probate, Elder/Dependent Abuse, Conservatorships, POA, Real Property, Health and Care, and Contentious Administrations, etc.
  • Mediator and Dispute Resolution
  • D&O, Governance, Workplace/Employment, Officers, Boards, Investigations, IP, Auditing and Internal Controls, Law, Legislation, Communications, Authority, Duties, Responsibilities, Rights and Liability, Risk and Success Management, and Dispute Resolution and Mediation, etc.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

The bumble Bee falls within the definition of fish as an endangered or threatened species (and so may other invertebrate) under the California Endangered Species Act, leading to a lot of ramifications and uncertainty . . .

I have pasted below copies of pages 1, 2, 3, and 35 from the May 31, 2022, California Court of Appeal decision in Almond Alliance of California, Plaintiff and Respondents v. California Fish and Game Commission, Defendant and Appellant, with Xerces Society for Invertebrate Conservation as an Intervener and Appellant. I have also provided below a pdf of the complete 35-page decision.

The short version is that the Court of Appeal found that the bumble bee, a terrestrial invertebrate, or more specifically, four species of the bumble bee, including the Crotch bumble bee, the Franklin bumble bee, the Suckley cuckoo bumble bee and the Western bumble bee, are or can be protected as endangered or threatened species under the definition of fish under sections 2061 and 2067 (and also possibly under section 2068) of the California Endangered Species Act (California Fish and Game Code section 2050, et seq.).

Please note that this decision might be appealed, or not. But it is now the current law in California. The Court also stated that it was affirming and expanding on its decision in California Forestry Association v. California Fish and Game Commission (2007) 156 Cal. App. 4th 1535, 1552.

Perhaps more important from a long-term or broad perspective, the Court also stated at page 35 of 35 of its decision: “For the foregoing reasons, we agree with the [California] Department [of Fish and Game] and the [California Fish and Game] Commission that the Commission may list any invertebrate as an endangered or threatened species under [sections] 2062 and 2067, if the invertebrate meets the requirement of those statutes, and thus may also designate any invertebrate as a candidate species under section 2068, if the species or subspecies may otherwise qualify as an endangered or threatened species.” Thus, the decision in Almond Alliance of California most likely is and will become even more significant and expansive for additional species.

This topic and other similar topics also can go into any number of different directions including, for example, the effects upon the bees of broad-based temperature or climate change and drought or lack of water resources, the difficulty or perhaps impossibility of identifying causation for species disappearance, ESG (if ESG becomes a more important legal or duty-related item), aspects of entity sustainability and governance, each species tends to populate a particular geographic area but obviously there are no walls or fences within which a species must stay, entity reputation, branding and communications, and perhaps audit and auditing, in addition to other areas and issues.

I make one additional note or view: California has over 200 agencies, departments and commissions, including, for example agencies, departments and commissions for business and economic development, jobs, housing, and labor and employment. When one California agency, department or commission takes a position on a matter, there appears to be either no or very little evaluation of the positive or negative impacts of that position on the missions and purposes of other California agencies, departments and commissions – or, if the potential impacts are taken into consideration, those discussions and deliberations cannot be found or are very difficult to find. I would encourage a risk management approach that uses an evaluation-of-the-whole approach, including to minimize the possibility of unplanned or unanticipated significant impacts.

Below are pages 1, 2, 3 and 35 from the decision in Almond Alliance of California v. Fish and Game Commission, and also a full pdf copy of the decision. I expect that this decision will have very significant, and broad ramifications.

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Best to you,

David Tate, Esq. (and inactive CPA)

  • Litigation, Disputes and Trials – Business, Contract/Commercial, Owner, Founder, Shareholder and Investor; Trust, Estate, Probate, Elder/Dependent Abuse, Conservatorships, POA, Real Property, Health and Care, and Contentious Administrations, etc.
  • Mediator and Dispute Resolution
  • D&O, Governance, Workplace/Employment, Officers, Boards, Investigations, IP, Auditing and Internal Controls, Law, Legislation, Communications, Authority, Duties, Responsibilities, Rights and Liability, Risk and Success Management, and Dispute Resolution and Mediation, etc.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

Definition of “Governance” updated . . .

I have updated my slide for the definition of “Governance” – see the screenshot below. I could shorten the definition; however, if I did, the definition would become more vague. There is no universally accepted definition for “Governance.” Please do pass this along to other people who would be interested.

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Best to you,

David Tate, Esq. (and inactive CPA)

  • Litigation, Disputes and Trials – Business, Contract/Commercial, Owner, Founder, Shareholder and Investor; Trust, Estate, Probate, Elder/Dependent Abuse, Conservatorships, POA, Real Property, Health and Care, and Contentious Administrations, etc.
  • Mediator and Dispute Resolution
  • D&O, Governance, Workplace/Employment, Officers, Boards, Investigations, IP, Auditing and Internal Controls, Law, Legislation, Communications, Authority, Duties, Responsibilities, Rights and Liability, Risk and Success Management, and Dispute Resolution and Mediation, etc.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that doesn’t mean that I don’t or might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

Thank you for reading this post. I ask that you also pass it along to other people who would be interested as it is through collaboration that great things and success occur more quickly. And please also subscribe to this blog and my other blog (see below), and connect with me on LinkedIn and Twitter.

My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.