This paper examines the impact of integrated reporting on the integration of environmental, social, and governance issues into the business model and the related economic and ESG performance changes. To investigate these internal and external transformational effects of IR, important differences between IR and alternative ESG reporting strategies are worked out. Using three matched samples of companies from around the world for the sample period 2002–2011, IR companies are matched with companies applying no ESG reporting, stand-alone ESG reporting, or ESG (...) reporting in the annual report. The results suggest that IR is a superior mechanism only for the integration of ESG issues into the core business model when comparing IR with the ESG reporting strategies of no ESG reporting and ESG reporting in annual reports. In comparison with, stand-alone ESG reporting, the results indicate that IR is negatively associated with the ESG integration level and with the economic and ESG performance. Moreover, this negative impact is lower for companies that have already implemented ESG management tools prior to the initiation of IR and is stronger for companies residing in countries with legal requirements for the disclosure of ESG information. A separate change analysis reveals that companies do not benefit from a switch from stand-alone ESG reporting to IR. Thus, this paper provides empirical evidence that contradicts the general notion of IR as a superior reporting mechanism, as the benefits of IR are driven by several factors. (shrink)

Introduction : interpreting The new science -- Synopsis of universal law -- The true and the certain : from On the one principle and one end of universal law -- A new science is essayed : from On the constancy of the jurisprudent -- On Homer and his two poems : from the dissertations -- Vico's address to his readers from a lost manuscript on jurisprudence -- Vico's reply to the false book notice : the Vici vindiciae -- Vico's "ignota (...) latebat" : on the impresa and the dipintura -- Vico's addition to the tree of the poetic sciences and his use of the muses -- Vico's reprehension of the metaphysics of René Descartes, Benedict Spinoza, and John Locke -- Appendix : Vico's writings in English translation. (shrink)

When shared decision making breaks down and parents and medical providers have developed entrenched and conflicting views, ethical frameworks are needed to find a way forward. This article reviews the evolution of thought about the best interest standard and then discusses the advantages of the harm principle (HP) and the zone of parental discretion (ZPD). Applying these frameworks to parental refusals in situations of complexity and uncertainty presents challenges that necessitate concrete substeps to analyze the big picture and identify key (...) questions. I outline and defend a new decision-making tool that includes three parts: identifying the nature of the disagreement, checklists for key elements of the HP and ZPD, and a “think list” of specific questions designed to enhance use of the HP and ZPD in clinical decision making. These tools together will assist those embroiled in complex disagreements to disentangle the issues to find a path to resolution. (shrink)

Thora Ilin Bayer - Freedom and Tradition in Hegel: Reconsidering Anthropology, Ethics, and Religion - Journal of the History of Philosophy 44:2 Journal of the History of Philosophy 44.2 322-323 Thomas A. Lewis. Freedom and Tradition in Hegel: Reconsidering Anthropology, Ethics, and Religion. Notre Dame, Ind.: University of Notre Dame Press, 2005. Pp. xiii + 258. Cloth, $32.50. Central to the purpose of this book is an examination of Hegel's conception of ethics. This examination is most welcome because between (...) Hugh Reyburn's early The Ethical Theory of Hegel and Allen Wood's more recent Hegel's Ethical Thought , there has not been a great amount of attention given directly to the significance of.. (shrink)

The subject of my dissertation is the notion, what could turn out, extracted from Naming and Necessity, in a context in which it is being used to show the contingency of gold's yellowness. ;In general, I seek to establish an actuality-oriented notion of what could turn out that makes a break with an epistemological picture of this notion as well as another making what could turn out for an object depend on what's metaphysically possible for it. ;In particular, I distinguish (...) various what-could-turn-out notions. I then develop an actuality-oriented notion of what could turn out on which what-could-turn-out truths are in subject-predicate form. Afterwards, I provide some of the necessary conditions for an object's possessing a what-could-turn-out predicate. That a what-could-turn-out predicate applies to an object depends on at least two conditions: that the object in question actually possess the simple property P contained within the complex modal one, could turn out P; and that, in principle, we could come to know of the object's actually possessing P. For example, in order for neutrinos to possibly turn out to have infinitesimal mass, it must at least be the case that they actually have infinitesimal mass, and that, in principle, we could come to know of their actually being as such. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 39.3 (2001) 451-453 [Access article in PDF] Ernst Cassirer. The Logic of the Cultural Sciences: Five Studies. Translated by S. G. Lofts. New Haven: Yale University Press, 2000. Pp. xliii + 134. Cloth, $30.00. Paper, $15.00. This is a new translation of Cassirer's Zur Logik der Kulturwissenschaften: Fünf Studien. It replaces the earlier one by Clarence Smith Howe with the title The Logic (...) of the Humanities (Yale University Press, 1961) that has been out of print for many years. Howe's volume includes a translation of Cassirer's essay "Naturalistic and Humanistic Philosophies of Culture" which does not appear in the new volume.Considered as part of his system of symbolic forms, this volume is the counterpart to Cassirer's conception of mathematical and scientific thought of the third volume of the Philosophy of Symbolic Forms. The pivotal study in Cassirer's five closely related analyses of the cultural sciences is that concerning "Naturbegriffe und Kulturbegriffe." [End Page 451] Cassirer contrasts the way in which concepts function in natural scientific thought with the way in which concepts function in cultural thought. In the natural sciences all of the individual "properties" of a thing can be reduced to numerical determinations. The particular can be subordinated to the universal. Thus gold as a specific metal is gold if and only if it exhibits specific numerically expressed properties, e.g., possesses a specific weight, electrical conductivity, coefficient of expansion, etc.Cultural concepts do not subordinate the particular to the universal in this determinate manner. Rather, they coordinate the particular with the universal. Thus it is possible to arrange the various figures of the Renaissance such as Leonardo da Vinci, Machiavelli, Michelangelo, and Cesare Borgia under Jakob Burckhardt's conception of "Man of the Renaissance," but each only approximates this standard. Although each is not given a determinate place in relation to the others, they all can be comprehended in a meaningful set of interrelationships.There is a problem of how to render Cassirer's key terms, Naturbegriffe and Kulturbegriffe. Howe expresses them literally as "nature-concepts" and "culture-concepts." Lofts states them as "concepts of nature" and "concepts of culture." Lofts's rendering has the difficulty of suggesting that Cassirer's discussion concerns a comparison or criticism of various concepts of nature and culture rather than a theory of concept-formation showing the type of thinking distinctive to the natural sciences in contrast to the cultural sciences.The last study in the volume concerns "The Tragedy of Culture" in which Cassirer criticizes Georg Simmel's conception of culture as alienation of the human spirit from itself. Against Simmel's negative view, Cassirer advances his view of culture as a positive achievement of the development of spirit (Geist) from life (Leben). Cassirer's position in this study forecasts his view as developed later in An Essay on Man (1944) that human culture as it arises through its various symbolic forms of myth and religion, language, art, history, and science is a process of "progressive self-liberation." Culture for Cassirer is not alienation, but self-knowledge.Central to this last study is Cassirer's discussion of how the "I" does not originally exist in a fixed state of separation between "I" and "world" and between "I" and other human beings. The Ich, Cassirer says, develops itself in relation to the Du in the formation of culture. The difference between the two is not simply given. Lofts follows Howe in translating Ich and Du as "I" and "you" (Howe, 188-90; Lofts, 107-8). Cassirer's use of the second person familiar (Du) is intended to emphasize the "I-thou" relationship, the sense in which the other in this development of the self is originally an alter ego, not an impersonal other (Sie). Cassirer's discussion here echoes his discussion of the "thou" in the chapter on the "Phenomenon of Expression" (Ausdrucksphänomen) in the third volume of the Philosophy of Symbolic Forms. The translation of Du as "you" rather than "thou" which reflects the... (shrink)

This article unfolds in three stages. First, it locates the emergence of modern conceptions of social justice in industrializing Europe, and especially in the discovery of the “social,” which provided a particular idiom for the liberal democratic politics for most of the twentieth century. Second, the article links this particular conception of the social to the political rationalities of the postwar welfare state and the identity of the social citizen. Finally, the article discusses the myriad ways in which this legacy (...) of the social and social justice has been disrupted, although not yet fully displaced, by the economic orthodoxies and individualization that inform the contemporary neoliberal governing project in Canada. The result, the article concludes, has been the institutionalization of insecurity, which demands the renewal of a social way of seeing and a politics of social justice on local and global scales. (shrink)

From a national U.S. sample of senior academic biochemists, ninety-four indicated that they personally knew of an incident of scientific wrongdoing. Among these individuals, less formal actions against an offending individual were endorsed when either actions were believed to have the potential to publicly embarrass the offending individual, or the actions might adversely affect the professional career of the whistleblower. These relationships remain significant after controlling for professional status, career age, and current level of formal departmental administrative responsibility. Study limitations (...) and implications are discussed. (shrink)

Abstract The debate in the philosophy of perception between direct realists and representationalists should influence the debate in epistemology between internalists and externalists about justification. If direct realists are correct, there are more consciously accessible justifiers for internalists to exploit than externalists think. Internalists can retain their distinctive internalist identity while accepting this widened conception of internalistic justification: even if they welcome the possibility of cognitive access to external facts, their position is still quite distinct from the typical externalist position. (...) To demonstrate this, Alvin Goldman’s critique of internalism is shown to ignore important lessons from the case for direct realism about perception. In particular, it unjustifiably assumes that internalism entails that only facts simultaneous with the justification of a belief can justify the belief. Goldman’s definition of a “justifier” is also inconsistent with the overall guidance conception of epistemology he takes for granted in his critique of internalism. Content Type Journal Article Pages 1-26 DOI 10.1007/s12136-012-0146-4 Authors Benjamin Bayer, Department of Philosophy, Loyola University, New Orleans, 6363 St. Charles Avenue, Box 046, New Orleans, LA 70118, USA Journal Acta Analytica Online ISSN 1874-6349 Print ISSN 0353-5150. (shrink)

The dominant theory of elite power, grounded in Weberian bureaucracy, has analyzed elites in terms of stable positions at the top of enduring institutions. Today, many conditions that spawned these stable ‘command posts’ no longer prevail, and elite power thus warrants rethinking. This article advances an argument about contemporary ‘influence elites’. The way they are organized and the modus operandi they employ to wield influence enable them to evade public accountability, a hallmark of a democratic society. Three cases are presented, (...) first to investigate changes in how elites operate and, second, to examine varying configurations in which the new elites are organized. The cases demonstrate that influence elites intermesh hierarchies and networks, serve as connectors, and coordinate influence from multiple, moving perches, inside and outside official structures. Their flexible and multi-positioned organizing modes call for reconsidering elite theory and grappling with the implications of these elites for democratic society. (shrink)

Reports of children participating in hunger strikes while detained in offshore detention centres raise interrelated ethical issues and recognizable challenges for the medical decision-makers at these sites. A composite case study, informed by reports in the public domain, is employed to explore the unique challenges of consent and decision-making in these circumstances and the perennial issues inherent in adolescents’ developing capacity and autonomy. We present an amalgamated case of a fourteen-year-old adolescent who refused to consent to medical reversal of her (...) hunger strike protest. The medical team became the final arbiter when her parents, who were also in detention, could not agree with each other even after mediation. The case explores the complexity of evaluating the adolescent’s capacity to provide informed consent while influenced by the opinions of co-detainees in this extreme setting. We argue that the parents and the child had compromised decisional capacity due to the effects of detention. The challenges to the medical team are recognized and discussed. The team members faced a difficult dilemma and considered the competing values of the multiple cultural and ethical factors. Each team member integrated his or her own roles, duties, and discipline-specific professional guidelines with the primary goal of mitigating potential harms. (shrink)

This paper examines whether and to what extent the overall business strategy influences the firm’s mismanagement of sustainability. Specifically, an empirical measure for the mismanagement of sustainability is developed by exploiting the newly available materiality guidelines for US firms to define industry-specific material sustainability issues. Using this measure, this paper shows that mismanagement of sustainability can represent unethical business behavior when firms intentionally perform better on immaterial issues than on material issues by diverting stakeholders’ attention from the firm’s low overall (...) sustainability performance. This paper assumes that the right business strategy can prevent such unethical actions. Based on Miles and Snow’s organizational theory, this paper distinguishes between Prospector and Defender business strategies. By employing multiple firm-level panel regressions, the findings suggest that Prospector-type firms are more likely to mismanage sustainability issues compared to Defender-type firms intentionally. The results give implications for researchers, regulators and standard setters, auditors, sustainability practitioners, and scholars. (shrink)

In diesem Aufsatz geht der Autor der Frage nach, ob und in wiefern die theologische Annahme, daß das Christusgeschehen paradigmatisch für den Begriff des Handeln Gottes ist, verständlich ist. Der Verfasser analysiert dafür die Geschichte der Leben-Jesu-Forschung und versucht die christologischen Konsequenzen der verschiedene Interpretationen für die Konstruktion eines Modells des Handeln Gottes herauszufinden. Er benützt Gedanken geschichtsphilosophischer Art um eine solche Ausdehnung der Vorstellung des Christusgeschehens zu verteidigen, daß auch andere Zeiten als das erste Jahrhundert einzuschließen sind. Damit zeigt (...) der Verfasser, daß Lessings Problem des garstigen Grabens und viele Formen der Leben-Jesu-Forschung theologisch von falschen Fragestellungen ausgehen. (shrink)

En prenant pour exemple mon parcours personnel allant du travail de la cure à celui de l’écriture, des violences politiques reflétées dans celles de la famille à la douleur de leurs inscriptions psychiques et textuelles, la première partie de l’exposé montrera en quoi le travail d’élaboration et d’écriture que doit effectuer un descendant de survivants, s’il cherche à psychiser, historiciser et inscrire le trauma de ses ascendants, constitue une démarche violente et transgressive. La seconde partie dégagera quelques aspects des déterminants (...) psychiques qui affectent les descendants de survivants : le caractère double du vécu traumatique, l’expérience d’une délocalisation psychique en l’absence d’image narcissisante, le souvenir de la terreur dans le rapport aux autres, la mutilation ou l’incapacité d’être. (shrink)

Given Kripke’s semantic views, a statement, such as ‘Water is H 2 O’, expresses a necessary a posteriori truth. Yet it seems that we can conceive that this statement could have been false; hence, it appears that we can conceive impossible states of affairs as holding. Kripke used a de dicto strategy and a de re strategy to address three illusions that arise with respect to necessary a posteriori truths: (1) the illusion that a statement such as ‘Water is H (...) 2 O’ possibly expresses a falsehood, (2) the illusion that conceivability can fail to latch on to a genuine metaphysical possibility, and (3) the illusion that one can access a real metaphysical possibility by conceiving that water is not H 2 O. In this paper I argue that while Kripke’s de dicto strategy dispels (1), his strategies do not enable him to dispel (2) and (3). (shrink)

Des mortalités anormales frappent les ruchers d’Europe et d’autres continents depuis un peu plus de vingt ans. Depuis le début des troubles, des suspicions pèsent sur des insecticides d’un genre nouveau, utilisés en traitement de semences. La législation prescrivant l’évaluation des risques environnementaux de toute substance insecticide dès avant sa mise sur le marché, des apiculteurs sont allés consulter les dossiers portant sur les molécules suspectées, ce qui les a amenés à s’impliquer dans la critique et l’élaboration des règles d’évaluation, (...) et à côtoyer le monde des experts en toxicologie de l’abeille.Beehives across Europe and other continents have been affected by abnormal mortality for the last twenty years. Since these problems first appeared, suspicion has fallen on a new type of insecticide, which is used to treat seeds. The legislation prescribes environmental risk assessments of any insecticide substance before it reaches the market, and beekeepers therefore decided to consult the files concerning the suspect molecules. As a result, they became involved in critically reviewing and developing assessment rules, and thus came to rub shoulders with experts in bee toxicology. (shrink)

Professional providers of mental health services are motivated to help people, including, or especially, vulnerable people. We analyse the ethical implications of mental health providers accepting employment at detention centres that operate out of the normal regulatory structure of the modern state. Specifically, we examine tensions and moral harms experienced by providers at the Australian immigration detention centre on the island of Nauru. Australia has adopted indefinite offshore detention for asylum-seekers arriving by boat as part of a deterrence strategy that (...) relies on making detainment conditions harsh. This has known deleterious mental health effects. As a token to fiduciary care obligations, Australia employs mental health professionals to work on Nauru. These providers are often motivated to make a positive difference for detainees’ lives. We examine the overall impact of the providers’ work with detainees and the implications of their presence. The strongest evidence supports that the small mitigation of harms offered by these providers does not outweigh the harms of supporting a system designed to perpetuate human suffering. For mental health professionals considering working in offshore detention, we offer specific topics to scrutinise and weigh prior to employment. Because optimising detainee’s mental health is beyond the capacity of individual providers, we call for the organisations standardising and supporting mental health professionals to oppose employment of their associates in offshore detention. Lessons from this case study are generalisable to other jurisdictions to help inform organisations that licence and support mental health providers and individual providers considering work in similar settings. (shrink)

Downie and Schuklenk1 provide a clear narrative of the development of Canadian policy on medically assisted dying. This is very helpful for considering specific aspects of the continuing deliberations in Canada. This commentary presents an alternative perspective on the authors’ argument that narrow eligibility criteria for medical assistance in dying are discriminatory and unjustified. I argue that disability or mental illness as sole reason for accessing MAiD removes protections for all people who have times in their life when they have (...) mental illness or disability combined with intolerable suffering. I claim that individuals do not make their best, self-actualising decisions at those times and the supposed protections of vague terms such as incurable, advanced and decline are not clinically useful for evaluating eligibility for individuals with chronic health conditions. Within discussion of the impact of social determinants of health on access to MAiD, the authors present the argument that decisionally capable people with mental illness or disabilities as their sole underlying condition should be allowed to access MAiD. The authors state that opposing this access sacrifices patient rights and strips people of their agency. To support their argument, they embrace the idea that people with mental illness or disabilities belong to an identifiable cohort. They claim that …. (shrink)

Surveillance serves as the eyes of public health. It has provided the foundation for planning, intervention, and disease prevention and has been critical for epidemiology research into patterns of morbidity and mortality for a wide variety of disease and conditions. Registries have been essential for tracking individuals and their conditions over time. Surveillance has also served to trigger the imposition of public health control measures, such as contact tracing, mandatory treatment, and quarantine. The threat of such intervention and long-term monitoring (...) has provoked alarm and rendered surveillance suspect for those concerned about the unwarranted exercise of state authority in the name of public health. Thus the history of surveillance has been bounded by promise of disease control and a specter of intrusion. In this article we address the tension between the public's need for knowledge as a foundation for rational policy-making and the centrality of norms of privacy for democratic societies. (shrink)