Evolutionary Debunking Arguments purport to show that our moral beliefs do not amount to knowledge because these beliefs are “debunked” by the fact that our moral beliefs are, in some way, the product of evolutionary forces. But there is a substantial gap in this argument between its main evolutionary premise and the skeptical conclusion. What is it, exactly, about the evolutionary origins of moral beliefs that would create problems for realist views in metaethics? I argue that evolutionary debunking arguments are (...) best understood as offering up defeaters for our moral beliefs. Moreover, the defeater in question is a paradigmatic instance of undercutting defeat. If anything is an undercutting defeater, then learning about the evolutionary origins of our moral beliefs is a defeater for those beliefs. (shrink)

In recent years, the full text of papers are increasingly available electronically which opens up the possibility of quantitatively investigating citation contexts in more detail. In this study, we introduce a new form of citation analysis, which we call citation concept analysis (CCA). CCA is intended to reveal the cognitive impact certain concepts—published in a highly-cited landmark publication—have on the citing authors. It counts the number of times the concepts are mentioned (cited) in the citation context of citing publications. We (...) demonstrate the method using three classical highly cited books: (1) The structure of scientific revolutions by Thomas S. Kuhn, (2) The logic of scientific discovery—Logik der Forschung: Zur Erkenntnistheorie der modernen Naturwissenschaft in German—, and (3) Conjectures and refutations: the growth of scientific knowledge by Karl R. Popper. It is not surprising—as our results show—that Kuhn’s “paradigm” concept seems to have had a significant impact. What is surprising is that our results indicate a much larger impact of the concept “paradigm” than Kuhn’s other concepts, e.g., “scientific revolution”. The paradigm concept accounts for about 40% of the concept-related citations to Kuhn’s work, and its impact is resilient across all disciplines and over time. With respect to Popper, “falsification” is the most used concept derived from his books. Falsification is the cornerstone of Popper’s critical rationalism. (shrink)

Laboratoire de Neurosciences Cognitives et Imagerie Ce´re´brale (LENA), Hoˆpital de La Salpeˆtrie`re, Centre National de la Recherche Scientifique (CNRS).

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Animals in the World: Five Essays on Aristotle’s Biology by Pierre PellegrinChristopher LutzPELLEGRIN, Pierre. Animals in the World: Five Essays on Aristotle’s Biology. Translated by Anthony Preus. Albany: State University of New York Press, 2023. vi + 324 pp. Cloth, $95.00; paper, $35.95This book explores two broad questions that have for decades been driving Pierre Pellegrin’s contributions to the so-called biological turn in Aristotle studies: whether and in (...) what sense Aristotle actually has a biology; the degree to which Aristotle’s teleological commitments lead him to characterize living things and the world that they inhabit as perfect. By analyzing various interplays that the zoological treatises posit between, on the one hand, the form and end of each species and, on the other hand, its material and efficient causes, Pellegrin reveals the astounding depth of Aristotle’s affinity with modern biology.In consideration of the millennia-spanning distance between Aristotle and the emergence of modern biology in the nineteenth century, Pellegrin first of all seeks to establish that he may call Aristotle a biologist without committing anachronism. Chapter 1 identifies two teleological notions that connect Parts of Animals and Generation of Animals to nineteenth-century conceptions of biology: Using organic function as the primary organizational principle in comparative anatomy relates Aristotle to Cuvier, and the concept of adaptation relates Aristotle to Darwin. Citing the profound influence of History of Animals on Cuvier (and thus on nineteenth-century biology), Pellegrin argues that its chief biological [End Page 357] innovation lies in the suggestion that observation is epistemically useful even when we are unable to explain that which we have observed.Chapter 2 emphasizes the role that mechanistic (that is, material and efficient) causality plays within the teleological explanations in Aristotle’s studies of animals. After a lengthy discussion of hypothetical necessity, Pellegrin uses PA 1.1’s distinction between formal nature and material nature to suggest that Aristotle recognizes an “ontological autonomy” of material nature, by which he seems to mean that matter has certain properties independent of any form. Linking Aristotle to Darwin, he argues that for Aristotle the perfection of each species consists in its fitness for (everlasting) survival. The end-directed formal nature of the species must negotiate with its autonomous material nature in order to secure for it an advantageous condition that guarantees its permanence but inevitably comes at the expense of certain disadvantages. For example, birds have no ears because they need extra matter for feathers (see PA 2.12).Shifting the focus to a crucial difference between Aristotle and modern biology, chapter 3 investigates the unity of Aristotelian natural science and biology’s place within it. Pellegrin finds analogies between Aristotle’s explanations of sexual reproduction, spontaneous generation, and Meteorology ’s account of the formation of inanimate homoiomerous matter (for example, metals, minerals). Sexual reproduction (clearly involving a material, formal, efficient, and final cause) is more causally complex than spontaneous generation (which according to Pellegrin has no preexisting final cause and only a quasi-formal cause), yet we understand spontaneous generation only by analogy with sexual reproduction, which is for Aristotle explanatorily prior. Spontaneous generation, in turn, is marginally more complex than the formation of homoiomerous matter (which also has only a quasi-formal cause and, further, no final cause at all), yet we understand the latter only by analogy with spontaneous generation and sexual reproduction. Pellegrin concludes that all natural science is united insofar as “material-efficient causality concerns all natural realities,” living and nonliving alike; however, because Aristotle in each case explains the less complex by analogy with the more complex, the teleological study of fully developed living things is explanatorily primary within his natural science. In this way, Aristotle stands in stark contrast to modern natural science, in which biology is explanatorily posterior to chemistry and physics.Chapter 4 qualifies the explanatory priority of complex organisms by challenging any notion of an Aristotelian scala naturae. Pellegrin works to show that the recognition of irreducible diversity is present in Aristotle’s very definition of an animal, arguing that in animals the nutritive faculty is neither ontologically nor developmentally prior to the sensitive and motive... (shrink)

According to ordinary language philosophy (OLP), philosophical problems can be solved by investigating ordinary language, often because the problems stem from its misuse. According to ideal language philosophy (ILP), on the other hand, philosophical problems exist because ordinary language is flawed and has to be improved or replaced by constructed languages that do not exhibit these flaws. OLP and ILP together make up linguistic philosophy, the view that philosophical problems are problems of language. Linguistic philosophy is opposed to what may (...) be called, for lack of a better word, ‘traditional philosophy’ (TP), the view that philosophical problems can be solved by discovering non-linguistic facts. In the following, OLP, ILP, and TP are taken to be methodologies, that is, frameworks in which to interpret and evaluate different philosophical methods (i.e., argumentative strategies). The two linguistic methodologies are discussed separately with TP as a foil, and then used to interpret the status of different philosophical methods. While each of the methods discussed here finds a plausible interpretation in each methodology, there are other arguments for and against linguistic philosophy in general, and for and against ILP and OLP in particular. As none of these arguments is decisive, I conclude with a superficial moral about peaceful co-existence. (shrink)

In a recent paper, Appley and Stoutenburg present two new objections to Explanationist Evidentialism : the Regress Objection and the Threshold Objection. In this paper, I develop a version of EE that is independently plausible and empirically grounded, and show that it can meet Appley and Stoutenburg’s objections.

Im ersten Teil unseres Aufsatzes charakterisieren wir den Beitrag der ‘modernen’ Wissenschaftstheorie zur Methodologie des Textverstehens; im zweiten Teil diskutieren wir exemplarisch zwei Konzeptionen der ‘neueren’ Hermeneutik. Ziel dieser kritischen Untersuchungen ist eine Förderung des Dialogs zwischen Wissenschaftstheorie, Hermeneutik und Literaturwissenschaft.

PLoS ONE 3(3): e1897. doi:10.1371/journal.pone.

This article offers an overview over the wide scope business ethics has reached in German speaking countries; works which in their majority are not yet available in English translation. The proposed concepts range from a focus on the individual manager and a focus on moral education of managers, via the procedural model of discourse ethics to pressure group ethics and business ethics from a Christian point of view. Other authors suggest an economic theory of moral behaviour, or see ethics as (...) an assurance for decisions under uncertainty or argue for a more enlightened concept of economic rationality. (shrink)

Syntactic approaches in the philosophy of science, which are based on formalizations in predicate logic, are often considered in principle inferior to semantic approaches, which are based on formalizations with the help of structures. To compare the two kinds of approach, I identify some ambiguities in common semantic accounts and explicate the concept of a structure in a way that avoids hidden references to a specific vocabulary. From there, I argue that contrary to common opinion (i) unintended models do not (...) pose a significant problem for syntactic approaches to scientific theories, (ii) syntactic approaches can be at least as language-independent as semantic ones, and (iii) in syntactic approaches, scientific theories can be as well connected to the world as in semantic ones. Based on these results, I argue that syntactic and semantic approaches fare equally well when it comes to (iv) ease of application, (v) accommodating the use of models in the sciences, and (vi) capturing the theory-observation relation. (shrink)

Abstract Artificial language philosophy (also called ‘ideal language philosophy’) is the position that philosophical problems are best solved or dissolved through a reform of language. Its underlying methodology—the development of languages for specific purposes—leads to a conventionalist view of language in general and of concepts in particular. I argue that many philosophical practices can be reinterpreted as applications of artificial language philosophy. In addition, many factually occurring interrelations between the sciences and philosophy of science are justified and clarified by the (...) assumption of an artificial language methodology. (shrink)

I show that extant attempts to capture and generalize empirical adequacy in terms of partial structures fail. Indeed, the motivations for the generalizations in the partial structures approach are better met by the generalizations via approximation sets developed in “Generalizing Empirical Adequacy I”. Approximation sets also generalize partial structures.

Attention to internal body sensations is practiced in most meditation traditions. Many traditions state that this practice results in increased awareness of internal body sensations, but scientific studies evaluating this claim are lacking. We predicted that experienced meditators would display performance superior to that of nonmeditators on heartbeat detection, a standard noninvasive measure of resting interoceptive awareness. We compared two groups of meditators (Tibetan Buddhist and Kundalini) to an age- and body mass index-matched group of nonmeditators. Contrary to our prediction, (...) we found no evidence that meditators were superior to nonmeditators in the heartbeat detection task, across several sessions and respiratory modulation conditions. Compared to nonmeditators, however, meditators consistently rated their interoceptive performance as superior and the difficulty of the task as easier. These results provide evidence against the notion that practicing attention to internal body sensations, a core feature of meditation, enhances the ability to sense the heartbeat at rest. (shrink)

We answer a question of Slaman and Steel by showing that a version of Martin’s conjecture holds for all regressive functions on the hyperarithmetic degrees. A key step in our proof, which may have applications to other cases of Martin’s conjecture, consists of showing that we can always reduce to the case of a continuous function.

Narrative is increasingly being recognised as an important tool both to manage and understand organisations. In particular, narrative is recognised to have an important influence on the perception of environmental issues in business, a particularly contested area of modern management. Management literature is, however, only beginning to develop a framework for evaluating the quality and legitimacy of narratives. Due to the highly fluid nature of narratives, the traditional notion of truth as reflecting ' objective reality' is not useful here. In (...) this article, an alternative approach that evaluates a narrative in two stages is developed. First, a horizontal reading investigates the surface of the narrative, its textual features, instrumental devices and its integrity as a text, to assess the quality of a narrative. Second, a more philosophical or vertical reading makes explicit the underlying value assumptions that author and reader bring to the writing and reading of the narrative to assess the narrative's claim to legitimacy. The framework is then tested against a narrative on the relationship between business and environment as espoused by a supply chain manager of a UK-based manufacturing company. (shrink)

Der Verantwortung von Ingenieurinnen und Ingenieuren kommt gesellschaftlich sicher ebenso große Bedeutung zu wie der Verantwortung von Ärzten. Doch das technische Denken ist nicht in derselben Weise mit Wertorientierungen durchflochten wie medizinisches Denken und ärztliche Praxis. Im medizinischen Feld steht das Naturwissenschaftliche im Zentrum und in vielen Zusammenhängen wird Verantwortung angesprochen – dieses Thema ist in der Berufspraxis durchgehend präsent. Für Ingenieure liegen die Verhältnisse anders, und zwar aufgrund der bislang vorherrschenden Fachkultur. Ähnlich wie die Mediziner sind auch Ingenieure immer (...) wieder dem Druck der Verantwortlichkeit ausgesetzt. Da ihr Denken jedoch durch einen allgemeinen Objektivitätsanspruch imprägniert scheint, schwebt dieses Thema oft gleichsam unverbunden neben dem fachlichen Diskurs. Deshalb wird in diesem Band der Versuch unternommen, das vermeintlich Fachfremde mit dem fachlichen Diskurs zu verbinden. Die Beiträge eignen sich für den Gebrauch in Lehrveranstaltungen. (shrink)

The new situation in Europe, as exemplified in Germany, calls for a common consciousness, one traditionally characterized as sensus communis or common sense. Kant organized his ruminations on common sense — specifically, the logical common sense — around three maxims: enlightenment, the extended way of thinking and the consistent way of thinking. These are here described with an eye to their consequences for the issues of identity, community and pedagogy.

Tradition in the Ethics of Alasdair MacIntyre presents a stimulating intellectual history and expertly reasoned defense of this towering figure in contemporary American philosophy. Drawing on interviews and published works, Christopher Lutz traces MacIntyre’s philosophical development and refutes the criticisms of the major thinkers—including Martha Nussbaum and Thomas Nagel—who have most vocally attacked him. Permanently shifting the debate on MacIntyre’s oeuvre, Lutz convincingly demonstrates how MacIntyre’s neo-Aristotelian ethical thought provides an essential corrective to the contemporary discussions of relativism (...) and ideology, while successfully drawing on the objectivity of Thomistic natural law. (shrink)

Martin’s conjecture is an attempt to classify the behavior of all definable functions on the Turing degrees under strong set theoretic hypotheses. Very roughly it says that every such function is either eventually constant, eventually equal to the identity function or eventually equal to a transfinite iterate of the Turing jump. It is typically divided into two parts: the first part states that every function is either eventually constant or eventually above the identity function and the second part states that (...) every function which is above the identity is eventually equal to a transfinite iterate of the jump. If true, it would provide an explanation for the unique role of the Turing jump in computability theory and rule out many types of constructions on the Turing degrees.In this thesis, we will introduce a few tools which we use to prove several cases of Martin’s conjecture. It turns out that both these tools and these results on Martin’s conjecture have some interesting consequences both for Martin’s conjecture and for a few related topics.The main tool that we introduce is a basis theorem for perfect sets, improving a theorem due to Groszek and Slaman. We also introduce a general framework for proving certain special cases of Martin’s conjecture which unifies a few pre-existing proofs. We will use these tools to prove three main results about Martin’s conjecture: that it holds for regressive functions on the hyperarithmetic degrees, that part 1 holds for order preserving functions on the Turing degrees, and that part 1 holds for a class of functions that we introduce, called measure preserving functions.This last result has several interesting consequences for the study of Martin’s conjecture. In particular, it shows that part 1 of Martin’s conjecture is equivalent to a statement about the Rudin-Keisler order on ultrafilters on the Turing degrees. This suggests several possible strategies for working on part 1 of Martin’s conjecture, which we will discuss.The basis theorem that we use to prove these results also has some applications outside of Martin’s conjecture. We will use it to prove a few theorems related to Sacks’ question about whether it is provable in $\mathsf {ZFC}$ that every locally countable partial order of size continuum embeds into the Turing degrees. We will show that in a certain extension of $\mathsf {ZF}$, this holds for all partial orders of height two, but not for all partial orders of height three. Our proof also yields an analogous result for Borel partial orders and Borel embeddings in $\mathsf {ZF}$, which shows that the Borel version of Sacks’ question has a negative answer.We will end the thesis with a list of open questions related to Martin’s conjecture, which we hope will stimulate further research.prepared by Patrick Lutz.E-mail: [email protected]. (shrink)

The capacity to stabilize the content of attention over time varies among individuals, and its impairment is a hallmark of several mental illnesses. Impairments in sustained attention in patients with attention disorders have been associated with increased trial-to-trial variability in reaction time and event-related potential deficits during attention tasks. At present, it is unclear whether the ability to sustain attention and its underlying brain circuitry are transformable through training. Here, we show, with dichotic listening task performance and electroencephalography, that training (...) attention, as cultivated by meditation, can improve the ability to sustain atten- tion. Three months of intensive meditation training reduced variability in attentional processing of target tones, as indicated by both enhanced theta-band phase consistency of oscillatory neural responses over anterior brain areas and reduced reaction time variability. Furthermore, those individuals who showed the greatest increase in neural response consistency showed the largest decrease in behav- ioral response variability. Notably, we also observed reduced variability in neural processing, in particular in low-frequency bands, regardless of whether the deviant tone was attended or unattended. Focused attention meditation may thus affect both distracter and target processing, perhaps by enhancing entrainment of neuronal oscillations to sensory input rhythms, a mechanism important for controlling the content of attention. These novel findings highlight the mechanisms underlying focused attention meditation and support the notion that mental training can significantly affect attention and brain function. (shrink)

Marian Przełęcki’s semantics for the Received View is a good explication of Carnap’s position on the subject, anticipates many discussions and results from both proponents and opponents of the Received View, and can be the basis for a thriving research program.

Seen from a national business system perspective, the notion of corporate social responsibility emerges as a specifically US‐American response to challenges regarding the corporate place in society. With the spread of American capitalism, however, CSR is bound to come into contact – and conflict – with other approaches to the role of business in society that have been shaped by different national cultures. Within Europe, one such area of potential conflict concerns the role of organised labour in representing employee interests. (...) Studying the perceptions held by European trade unions on stakeholding, as one of the important concepts in the CSR discourse, does indeed reveal a considerable degree of union scepticism of CSR and its terminology. There is, however, also embryonic evidence of at least some unions attempting to link the CSR discourse to traditional union goals. Furthermore, national differences in union responses to CSR are beginning to emerge, which may, in turn, further shape the evolution of national business systems in Europe. (shrink)

Codes of conduct have become the perhaps most often used tool to manage corporate social responsibility (CSR). Researchers have primarily analysed such documents at company-wide or trans-company levels, whereas there is a dearth of studies into the use of codes for particular corporate functions. Hence, this article will examine one particular group of sub-company level codes, namely codes of conduct that stipulate CSR criteria for suppliers. Examining such ethical sourcing policies adopted by the FTSE100 corporations, the article draws out what (...) environmental, social and economic issues large corporations perceive to be important in the management of their supply chains. At an aggregate level, the coverage of CSR issues is rather extensive, yet at the level of the individual corporation a degree of selectivity in the issues that are addressed becomes noticeable. The code content analysis furthermore confirms the business case and public pressure to be the most important drivers of CSR. Finally, the study highlights the role of isomorphic processes in the adoption of CSR tools. (shrink)

Our culture values striving, purpose, achievement, and accumulation. This book asks us to get sidetracked along the way. It praises aimlessness as a source of creativity and an alternative to the demand for linear, efficient, instrumentalist thinking and productivity. Aimlessness collects ideas and stories from around the world that value indirection, wandering, getting lost, waiting, meandering, lingering, sitting, laying about, daydreaming, and other ways to be open to possibility, chaos, and multiplicity. Tom Lutz considers aimlessness as a fundamental human (...) proclivity and method, one that has been vilified by modern industrial societies but celebrated by many religious traditions, philosophers, writers, and artists. He roams a circular path that snakes and forks down sideroads, traipsing through modernist art, nomadic life, slacker comedies, drugs, travel, nirvana, and oblivion. The book is structured as a recursive, disjunctive spiral of short sections, a collage of narrative, anecdotal, analytic, and lyrical passages-intended to be read aimlessly, to wind up someplace unexpected. (shrink)

I defend the Received View on scientific theories as developed by Carnap, Hempel, and Feigl against a number of criticisms based on misconceptions. First, I dispute the claim that the Received View demands axiomatizations in first order logic, and the further claim that these axiomatizations must include axioms for the mathematics used in the scientific theories. Next, I contend that models are important according to the Received View. Finally, I argue against the claim that the Received View is intended to (...) make the concept of a theory more precise. Rather, it is meant as a generalizable framework for explicating specific theories. (shrink)

The goal of this paper is to defend Simple Modest Invariantism (SMI) about knowledge from the threat presented by pragmatic encroachment. Pragmatic encroachment is the view that practical circumstances are relevant in some way to the truth of knowledge ascriptions—and if this is true, it would entail the falsity of SMI. Drawing on Ross and Schroeder’s recent Reasoning Disposition account of belief, I argue that the Reasoning Disposition account, together with Grice’s Maxims, gives us an attractive pragmatic account of the (...) connection between knowledge ascriptions and practical circumstances. This gives us the ability to explain away the data that is supposed to support pragmatic encroachment. Finally, I address three important objections to the view offered by giving a pragmatic account of when it is conversationally appropriate to cancel a conversational implicature, and discussing when sentences with true content can end up sounding false as well as cases where sentences with false content can end up sounding true. (shrink)

While previous studies have analyzed mean neurophysiological responses to musical stimuli, the current study aimed to identify specific time courses of electroencephalography (EEG) oscillations, which are associated with dynamic changes in the acoustic features of the musical stimulus. In addition, we were interested in whether these time courses change during a repeated presentation of the same musical piece. A total of 16 subjects repeatedly listened to the well-known aria “Nessun dorma,” sung by Paul Potts, while continuous 128-channel EEG and heart (...) rate, as well as electrodermal responses, were recorded. The time courses for the EEG oscillations were calculated using a time resolution of 1 second for several frequency bands, on the basis of individual alpha-peak frequencies (theta, low alpha-1, low alpha-2, upper alpha, and beta). For all frequency bands, we identified a more or less continuous increase in power relative to a baseline period, indicating strong event-related synchronization (ERS) during music listening. The ERS time courses, however, did not correlate strongly with the time courses of the acoustic features of the aria. In addition, we did not observe changes in EEG oscillations after repeated presentation of the same musical piece. Aside from this distinctive feature, we identified a remarkable variability in EEG oscillations, both within and between the repeated presentations of the aria. We interpret the continuous increase in ERS observed in all frequency bands during music listening as an indicator of a particular neurophysiological and psychological state evoked by music listening. We suggest that this state is characterized by increased internal attention (accompanied by reduced external attention), increased inhibition of brain networks not involved in the generation of this internal state, the maintenance of a particular level of general alertness, and a type of brain state that can be described as “mind wandering.” The overall state can be categorized as a psychological process that may be seen as a “drawing in” to the musical piece. However, this state is not stable and varies considerably throughout the music listening session and across subjects. Most important, however, is the finding that the neurophysiological activations occurring during music listening are dynamic and not stationary. (shrink)

Studies into corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) have suggested that small businesses are different to the large companies on which CSR research usually focusses. Extending this argument, this article raises the question what differences in approaches to CSR there are within the SME category. Analysing the CSR strategy and performance of a medium-sized fashion retailer in the United Kingdom through manager interviews as well as customer and employee surveys, the article develops an analytical framework of (...) CSR in small, medium and large firms. The argument is developed that medium-sized firms occupy a transition stage, where some CSR features that are reminiscent of small enterprises are still important but get overlaid with aspects that are more typical of large companies. (shrink)

In contrast to the recent rise to economic importance of offshore finance centres (OFCs), the topic of taxation has so far created little interest among scholars of corporate social responsibility (CSR). This paper makes two contributions to addressing this lacuna. Applying a range of influential normative theories of ethics, it first offers an ethical evaluation of tax havens. Second, the paper examines what use large firms that are headquartered in two OFCs—Bermuda and the Cayman Islands—make of formal CSR tools. The (...) emerging duplicity in tax havenbased companies professing social responsibility highlights once more the political nature of CSR, where at least some firms and/or industries can successfully limit government power to enact regulation as well as shape the discourse around CSR. The study of CSR in OFC-based firms thus calls into question the usefulness of the often quoted definition of CSR as going beyond the law. (shrink)

Our examination of the controversy surrounding the intentionalist conception of textual interpretation shows that the critics of this approach to questions of meaning and interpretation have so far failed to prove their case. The standard objections to intentionalism, on grounds of logical or empirical fallacy, cannot be maintained. We reconstruct the objections which have been raised in the literature against the intentional conception and discuss them as criticism of a conception hold to be inadequate with respect to the problem of (...) literary interpretation. In our evaluation of the intentional conception we conclude that it represents a perfectly ‘normal’ conception of meaning and interpretation, of a kind by no means inferior to other approaches adopted by the various disciplines concerned with interpreting texts. (shrink)

Die Analyse der Versuche zur "Verwissenschaftlichung der Literaturwissenschaft" stellt einige repräsentative "präskriptive" und "deskriptive" Ansätze vor und will einen Diskussionsrahmen skizzieren, in dem die Vorteile beider Ansätze bewahrt, ihre Defizite vermieden werden können.

ABSTRACT:The extant literature on cross-national differences in approaches to corporate social responsibility (CSR) has mostly focused on developed countries. Instead, we offer two inter-related studies into corporate codes of conduct issued by developing country multinational enterprises (DMNEs). First, we analyse code adoption rates and code content through a mixed methods design. Second, we use multilevel analyses to examine country-level drivers of differences in code content—specifically, elements of a country’s National Business System (NBS). We find that DMNEs are much more likely (...) to adopt a code of conduct than their domestic counterparts; however, this does not translate into greater code comprehensiveness. We also find support for the ‘substitute view’ of CSR in developing countries, i.e. that MNEs from poorer countries and from countries with lower governance effectiveness tend to express more comprehensive commitments. However, this dynamic does not extend to a country’s labour system; instead, CSR appears here to match the efficiency of a country’s labour market, thus reflecting the ‘mirror view’ of CSR. (shrink)