Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code and then monitoring its fulfilment. This study has a dual objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its (...) members, on the implementation and scope of an EC, and, second, to detect whether the corporate governance system moderates the level of involvement of the board in ethical issues. The findings obtained from a data panel sample made up of 760 listed companies from 12 countries for the years 2003–2009 show that the largest companies with large-sized and diverse boards implement the most developed ECs. Nevertheless, the extent of involvement of the independent directors is conditioned by the level of shareholder orientation characteristic of the system of CG in the corporation’s country of origin. (shrink)

Women and amphorae: the epigraphy of Rhodian amphorae and the history of women in the Hellenistic world This article presents a selection of amphora stamps that mention Rhodian women. They come from different production and consumption centres in the Mediterranean, from the Black Sea to the Iberian peninsula. We show that one should not underestimate this source of evidence for the study of the conditions and economic rights of women in the Hellenistic world.

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

This paper presents a study on how corporate social responsibility (CSR) strategies create value amongst family and non-family firms. Additionally, in our study, we considered the moderating effect of independent directors on the relationship between CSR and firm value. Based on data drawn from companies operating in 61 countries over an 11-year period (i.e. from 2010 to 2020), our findings demonstrate that non-family firms derive market benefits from the governance improvements made by independent directors concerning CSR strategies. In contrast, the (...) CSR strategies promoted within family firms are associated with lower firm value. However, this negative association is neutralised by the role played by independent directors, especially when the company is controlled by succeeding generations and not just by the founding one. These directors play a dissuasive role that leads family members to reassess their external socio-emotional preferences (reputation, image, etc.) in order to uphold the internal priorities of day-to-day decision-making. Our study has important implications for research and practice. (shrink)

Business Ethics: A European Review, EarlyView.

Women have been marginalized in different contexts and situations. Religion, and to be more specific Catholicism, is a tradition that has divided men and women but more importantly women themselves as they represent the dichotomy of good and evil. Michèle Roberts's heroines are inspired through biblical characters who will replace the binary system of being for dualities and pluralities in the same woman as part of their identities. This paper considers the feminist procedure of Adrienne Rich's re-visioning, re-imagining and re-writing, (...) Julia Kristeva's notion of abjection plus a touch of Bakhtinian `open bodies' in the light of Catholic myths. The conclusion of this essay aims to present and celebrate Roberts's heroines in relation to their sexuality and religion. (shrink)

La gestación subrogada se ha convertido en los últimos años en un tema de radical actualidad en nuestras sociedades. Son muchas las personas que en los países ricos han aprovechado las nuevas posibilidades de utilizar un “vientre de alquiler” para alcanzar sus anhelos de paternidad o maternidad. No obstante, esta práctica atenta a menudo contra la dignidad de la mujer portadora, sostenida sobre un principio de autonomía basado en un ficticio libre consentimiento propio de la bioética neoliberal, ciego por otro (...) lado al principio bioético de justicia. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

El siguiente trabajo pretende explicar la teoría de la individuación de Gilbert Simondona partir de (a) la teoría de la individuación como crítica a la filosofía tradicional,(b) las nociones de información y relación, y (c) la ética del devenir. En la primeraparte, se comparan las críticas de Heidegger al modelo de verdad como adecuacióncon las bases de la ontología de Simondon. En el siguiente apartado, se interpretael concepto de individuación a partir de conceptos como relación e información.La última parte compara (...) la ética del devenir que defiende Simondon con la ética deLevinas. (shrink)

The present study aims to verify the psychometric properties of the Spanish versions of the Social Roles Questionnaire (SRQ; Baber & Tucker, 2006), Modern Sexism scale (MS) and Old-fashioned Sexism scale (OFS; Swim et al. Swim & Cohen, 1997). Enough support was found to maintain the original factor structure of all instruments in their Spanish version. Differences between men and women in the scores are commented on, mainly because certain sexist attitudes have been overcome with greater success in the current (...) Spanish society, while other issues, such as distribution of power in organizational hierarchies or distribution of tasks in the household, where traditional unequal positions are still maintained. In all cases, it was found that men showed greater support for sexist attitudes. The correlations between the three instruments were as expected in assessing sexist attitudes that tend to relate to each other. Eventually, we found no empirical evidence for the postulated link between sexist attitudes and traditional gender stereotypes. Our results call for the validity and effectiveness of the classic theories of gender psychology, such as gender schema theories (Well, 1981; Markus et al., 1982) and the notion of a gender belief system (Deaux & Kite, 1987; 2001). (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor (...) by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)

As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain this affirmation by (...) early gender socialization, the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. Our findings show that a greater number of female directors does not necessarily lead to more ethical companies. Moreover, within Europe as a continent, board ownership leads to an entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers. In light of this situation, the presence of independent directors is necessary to reduce such conflicts. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

There is an increasing demand by society that university students demonstrate competitive skills to enable them to achieve greater success when entering the workplace. Creativity and life satisfaction correlate positively with academic performance, productivity, and excellence in the working environment. The presence of creativity and emotional intelligence in the curriculum and teaching methods in Spanish universities, however, is surprisingly lacking. Studies that examine gender differences in these variables provide conflicting results. The purpose of our research is to analyse the changes (...) produced in both creativity and life satisfaction in university students by a positive emotional and creative intervention and explore individual differences by gender. The methodology used was a quasi-experimental pre- test/post- test design with experimental/control groups. Three hundred university students from the Community of Madrid completed three exercises that evaluated creativity and life satisfaction. The results show significantly higher results in creativity and life satisfaction in women, who continued to achieve high results after the intervention. Finally, we discuss the need for emotional and creative education in universities and focus on the employability and the guarantee of equal opportunities through the development of these competencies. (shrink)

El microscopio constituye un instrumento de vital importancia para la Microbiología y para muchas otras ramas de la Medicina. Se realizó una revisión bibliográfica con el objetivo de profundizar los conocimientos sobre el microscopio, sobre la historia de este en el período comprendido desde su creación hasta la actualidad a nivel mundial y más brevemente en Cuba. El trabajo aborda también, con una corta descripción, los diferentes tipos existentes, así como algunas de las aplicaciones más importantes en la Microbiología. This (...) bibliographic review was carried out with the objective to deepen the existing knowledge about the history of the microscope since its origin up to date worldwide which and in Cuba, taking into account that it constitutes an instrument of vital importance for microbiology and for many other branches of medicine. This work also deals with a brief description of the different types of microscopes as well as some of the most important applications in microbiology. (shrink)

La filosofía de Ortega sirve a Marías para estructurar un pensamiento que se abre, desde el concepto de razón y la antropología, a la teología. Para ello, creará unas nuevas categorías filosóficas que llevan al ser humano a plantearse la realidad de Dios. El presente artículo llegará a esta concreción, desde el análisis de dichas categorías, y los conceptos de amor, creación, persona y vida perdurable.

RESUMOO presente artigo analisa processos de alterização na biologia humana e na biomedicina. A alterização é entendida aqui como o processo cultural de produção de alteridades por meio da delimitação, rotulação e categorização das formas possíveis de ser outro, desde um determinado marco de referência sócio-histórico. Ainda que a alterização faça parte de qualquer processo de delimitação de categorias de identidade no seio de uma cultura - e, nesse sentido, possa apresentar visões do outro tanto positivas quanto negativas -, aqui (...) nos interessamos especificamente na alterização como fator de marginalização e exclusão social de diferentes grupos humanos. São analisados diversos processos de alterização operantes nos discursos e nas práticas das ciências biomédicas ao longo de sua história recente, os quais têm conduzido à exclusão social de diferentes categorias de outros, ou a tratá-los como inferiores, em pretendidas bases científicas, ou em função de determinadas práticas institucionalizadas dentro da comunidade científica. Exemplos típicos de grupos marginalizados pelas ciências ocidentais ao longo de sua história incluem as raças não europeias, as mulheres, os homossexuais e os "pobres". O principal objetivo do presente artigo é analisar, na história recente das ciências biomédicas, esses processos de alterização que têm conduzido à marginalização de tais grupos e a considerá-los como inferiores. ABSTRACTThis article analyzes processes of "othering" in human biology and biomedicine. Othering is understood here as the cultural process of production of otherness by means of the delimitation, tagging, and categorization of the possible ways of being "other" within a given socio-historical context. Although othering can be considered as a constitutive aspect of any process of delimitation of identities within a given culture - and in this sense it can present both positive and negative views of the "other" -, in the present article we are specifically interested in processes of othering that lead to the marginalization and social exclusion of different human groups. We will analyze processes of othering, which have operated in the discourses and practices of biomedical sciences throughout their recent history, that have led to the social exclusion of different categories of "others", or to treating them as inferior, and that have supposedly scientific bases or as a consequence of the institutionalization of certain practices within the scientific community. Typical examples of these "others", marginalized by the Western sciences throughout their history, are the non-European "races", women, gay and lesbian people, and the "poor". The main objective of this article is to analyze, in the recent history of the biomedical technosciences, these different processes of othering that have led to the marginalization of such "others" and to treating them as inferior. (shrink)

A new approach to landscape ecology involves the application of the eco-field hypothesis and the General Theory of Resources. In this study, we describe the putative eco-field of bark beetles as a spatial configuration with a specific meaning-carrier for every organism-resource interaction. Bark beetles are insects with key roles in matter and energy cycles in coniferous forests, which cause significant changes to forestry landscapes when outbreaks occur. Bark beetles are guided towards host trees by the recognition of semiotic signals using (...) a specific eco-field. These signals mainly comprise a group of scents, which are called the odourtope. Their interactions with other organisms occur by sharing relevant information from the eco-field networks in the forest ecosystem. The eco-field networks modulate the expansion of the realized semiotic niche of the bark beetle towards the potential semiotic niche. Moreover, the niche construction process can be initiated by interchanging signals among species living in the same place, where these signals allow the exploitation of the required resources. If different organisms are interdependent on signals in eco-field networks, then this process may result in the establishment of mutualistic relationships. This is an example of how evolutionary processes are initiated by the recognition of signals in a network of eco-fields. (shrink)

La cuestión del significado de la entonación, ya sea como fenómeno de la lengua o del discurso, ha sido uno de los aspectos más debatidos en las últimas décadas. Este trabajo se propone estudiar el valor comunicativo de los patrones de entonación del español de Cuba con un enfoque basado en la Teoría de la Complejidad; lo cual permite interpretar las dimensiones ilocutiva y modal de los actos de habla interaccionales a partir de la confluencia de la prosodia con el (...) resto de los medios de expresión de la lengua y los factores contextuales. Se parte del análisis empírico de una muestra de enunciados/actos de habla del discurso académico oral, al cual se aplican métodos perceptivos, acústicos y semántico-pragmáticos, partiendo de la relación sistema-discurso como principio teórico-metodológico. El estudio realizado demuestra el empleo de 6 tipos diferentes de patrones de entonación, codificados en el español de Cuba, que mantienen cierta estabilidad en sus rasgos prosódicos fundamentales, aunque evidencian una variabilidad en sus funciones semántico-pragmáticas. (shrink)

In this article, we will concentrate on the two true norm definitions that have existed throughout the history of the Deontic Logic: that offered by Professor Kalinowski and that proposed by the semantics of possible worlds. The former is based on Tarski’s definition of the true proposition, but it has the drawback of depending on a concrete, philosophical theory concerning the nature of norms. The latter, widely accepted nowadays, presents difficulties which we will analyse, using as a reference, K. Solt’s (...) critique. Despite its limitations, it offers the indisputable advantage of being independant of any concrete, philosophical option, and indicates, in our opinion, the correct way of proceeding. (shrink)

Membership in voluntary organizations is associated with individual and social benefits. Due to the negative consequences of the global pandemic on older people, and the governmental challenges posed by population aging, voluntary membership is of great importance to society. To effectively promote volunteering among older people, it is necessary to understand the determinants of voluntary membership. This study analyses the influence of individual values—secular/traditional and survival/self-expression–on voluntary membership among European adults. Specifically, it examines which values orient two age groups, as (...) well as men and women toward a certain type of association. The sample of 31,985 comprises 60% of adults aged 50–64 and 40% aged 65–79; of which 56% are women and 44% men. The empirical estimation considers different levels of data aggregation: individual, national and welfare system, therefore multilevel analysis is used as an analytical strategy. Individual-level variables from the Integrated Values Survey and national-level variables from the World Bank and Eurostat are used. The results indicate that traditional and self-expression values promote membership in voluntary organizations in general more than secular and survival values. However, there are differences according to the type of organization. Furthermore, values are found to moderate the effect of age and gender on voluntary membership. (shrink)

The objective of this work was to construct and validate an instrument for assessing resilience to suicide attempts in a Spanish clinical population that has made a previous attempt, and to verify its efficacy for predicting future suicide reattempts at 6 months. For the construction of a Scale of Resilience to Suicide Attempts the theoretical-rational strategy was used. The constructed SRSA-18 consisted of 18 items and 3 subdimensions, had high internal consistency and a high positive correlation with the Suicide Resilience (...) Inventory-25, SRI-25, and to a lesser extent with general resilience scales such as the Connor-Davidson Resilience Scale, CD-RISC and the Resilience Scale of 14 items, RS-14. Additionally, a specific SRSA-18 score predicted future suicide reattempts 6 months after the first attempt. This new scale assesses in a brief and rapid way, through protective factors rather than risk factors, the level of resilience to the suicide attempt in specific clinical subpopulations in hospital emergency services, being able to prevent suicide reattempts with higher lethality. (shrink)