The recovery after the unprecedented pandemic crisis that Europe has currently been facing is strengthening the strong dependence between social, economic, and environmental fields, maintaining green investments and innovation at the core of the European strategies. Shifting to clean industries is a challenging mission that a complex network of stakeholders and their different interests must take into account. Within this network, the interplay between environmental and financial performance of a company represents a common point with a growing emphasis on the (...) transparency and the materiality capacity of the disclosed information. This paper uses the Structural Equation Modeling and the Gaussian Graphical Models as graphical analysis approaches and offers a first insight about the interaction between environmental materiality measures and financial performance. A preliminary step of the scientific research consisted of a hand-mapping investigation about materiality conditions. Starting from the Materiality Map developed by the Sustainability Accounting Standards Board, this paper extends the main concept about materiality and investigates it on three different content ranges, which focus on the general environmental policy of the company, the targets set, and its concrete footprint. The methodology approaches were grounded on a newly compiled dataset provided by the Thomson Reuters database for 194 Economic European Area oil and gas companies. The results provide significant evidences for the manifestation of materiality and emphasize the informational content of the individual environmental measures as an important condition for its financial impact. Adding to the environmental-financial performance relationship, our findings have both practical and academic relevance for the economic field and sustainable growth goals. (shrink)

Not only individuals and firms, but also families engage in business as a social activity and this is true beyond the case of family businesses. Cultural differences in the way families are construed might influence the way they do business. There are different types of families, and among these are those described by Aristotelian and Confucian traditions, representing the West and the East respectively. The literature on virtue in business has been dominated by a Western—mainly Aristotelian—tradition : 8–24, 2014), neglecting (...) the role of the family and focusing on the individual. In this paper, we seek to fill this gap by explaining differences and similarities in the normative evaluation of certain family-related business attitudes and practices, in light of Confucian and Aristotelian virtue ethics standards. After comparing the structure, organization and dynamics of Aristotelian and Confucian families, we shall draw some inferences regarding “virtuous” or excellent business practices—such as nepotism, bribery, gift-giving and guanxi and attitudes—on codified rules or written norms. For this analysis we shall make use of Aristotelian and Confucian ethical accounts as well as inputs from Family Science applied to organizations, which provides conceptual categories to compare the two traditions. Thus we hope to contribute not only to the comparative study of Aristotelian and Confucian virtue ethics in business, but also to the understanding of the distinctive role of families, raising cultural awareness for what may be considered virtuous business practices according to the Aristotelian and Confucian traditions. (shrink)

Minimalism, Paul Horwich’s deflationary conception of truth, has recently received a makeover in form of the second edition of Horwich’s highly stimulating book Truth1. I wish to use this occasion to explore a thesis vital to Minimalism: that the minimal theory of truth provides an adequate explanation of the facts about truth. I will indicate why the thesis is vital to Minimalism. Then I will argue that it can be saved from objections only by tampering with the standards of adequate (...) explanation —a move that deprives it from giving support to Minimalism. At the heart of Minimalism lies a theory of truth for propositions. It is called the minimal theory, or MT for short. It consists of a collection of axioms. Each axiom is a proposition of the form.. (shrink)

This paper offers a new Polish translation of Aristotle’s Book Delta of his Metaphysics. It takes into account its original title and subtitle that have been preserved in ancient catalogues. It is argued that the title and subtitle did not concerns any “ambiguity” of expressions as it is often mistakenly assumed, but rather the many ways of predicating of various terms. Nor is it a typical lexicon of philosophical concepts, but rather a methodical survey of certain expressions that begin with (...) physical and categorical specifications to make the terminological domain of the first philosophy more precise. (shrink)

The article discusses peirce's attack on descartes' concept of intuition and gives an analysis of his conclusions that: there are no objective criteria enabling us to discern between intuition and indirect knowledge; there is no satisfactory logical or experimental explanation of intuitive knowledge; there can be no cognition without signs. peirce's arguments against intuition possess elements which later proponents of intuitive knowledge (husserl, bergson, scheler, heidegger) would find difficult to deal with. if logical positivists in the 1930's had been acquainted (...) with peirce's views, the discussion on "protocol sentences" and the verification principle would have developed differently or ended sooner. (shrink)

From the data of the 1989 Bangladesh Fertility Survey, aggregate deaths reported at ages 0-12 and 13-60 months are used to estimate infant and child mortality. Multivariate analysis shows that preceding birth interval length, followed by survival status of the immediately preceding child, are the most important factors associated with differential infant and child mortality risks; sex of the index child and mother's and father's education are also significant. Demographic factors are influential during infancy as well as childhood, but social (...) factors, particularly mother's and father's education, now emerge as significant predictors of infant mortality risks. This indicates a change in the role of socioeconomic factors, since the earlier Bangladesh Fertility Survey in 1975. (shrink)

Criterion-referenced assessment has made promises that it is unable to keep. The idea that a criterion-referenced test may afford a clear and direct interpretation in terms of exactly which tasks an examinee can perform is unattainable for the kinds of learning promoted in complex curricula, such as the National Curriculum in England and Wales. However, examining more carefully the origin of these claims suggests that they reflect a particularly narrow view of criterion referencing, founded on some dubious assumptions. A reanalysis (...) of the notion of criterion referencing shows that there are advantages to adopting an approach that references assessment outcomes to an underlying educational construct, not only in clarifying how those outcomes should be interpreted, but also in terms of manageability. The introduction of level descriptions for National Curriculum assessment is discussed in relation to this approach. (shrink)

This is a conversation with Ghislain Deslandes, author of a dozen books addressing various issues in the field of the philosophy of management. Our dialogue traces his intellectual journey, starting with the interpretation of antiphilosophy and further exploring how it is applied in organizations and management practice. The conversation concludes with a discussion of his latest book about postcritical management studies.

Murray N. Rothbard and Hans-Hermann Hoppe build their libertarian theory of justice on two axioms concerning self-ownership and homesteading, which are bolstered by two key arguments: reductio ad absurdum and performative contradiction. Each of these arguments is designed to demonstrate that libertarianism is the only theory of justice that can be justified. If either of these arguments were valid, it would prove the libertarian claim that the state is an unjust political arrangement. Giving due weight to the importance of the (...) libertarian anarchist claim, this article exposes and criticizes the arguments that substantiate it. (shrink)

Our article addresses the question how to assess and measure the value or price of knowledge, and probes the issue from a variety of social scientific and practical perspectives. Against the background of a sociological concept of knowledge, economic, political, social, and juridical perspectives that may lead to a price of knowledge are discussed. We observe that knowledge is seen to play an ever greater role within as well as across economies and politics; that its embodiment makes it difficult to (...) divorce it from its carriers; and that knowledge is deeply entrenched in questions of social relations and stratification. As such, it is cannot be captured in a straightforward manner, especially given the persistent stand-off between its individual, economic, and public relevancies and benefits. A simple arithmetic of the price of knowledge fails. (shrink)

A particular problem associated with international research in the field of spirituality and education is the reluctance of scholars to agree on what spirituality means, with numerous descriptions increasing ambiguity and reducing the impact of research in the discipline. This book argues that it is important to understand spirituality as a unifying concept that has the potential to be meaningful in its application to the lives of children and young people in areas of learning and wellbeing. Chapters show why and (...) how spiritual learning should be addressed across the curriculum, with implications for the design of learning programs and environments. (shrink)

The question addressed in this paper is whether particular emotional experiences or episodes of an emotion (such as two experiences of happiness) belong to a natural kind. The final answer to this question is that although some, even many, single episodes of an emotion may group into a natural kind, belonging to a natural kind is a highly contextual matter. The proposal relies on two premises. First, a conception of natural kind-hood that follows Boyd’s Homeostatic Property Cluster Theory. Second, a (...) view of emotional episodes that fits with the External Theory of Perception: typical emotional episodes are perceptual experiences of emotional affordances. After pointing out what candidates for emotional homeostatic properties could be like and suggesting some examples of emotional homeostatic mechanisms, the authors conclude that there are property clusters of emotional perceptions stabilized by homeostatic mechanisms. In spite of this, what counts as an emotional natural kind depends on many factors, not all of them natural: world properties, bodily and mental states of the agent, learning mechanisms that help us to satisfactorily navigate in the world, cultural differences that determine our perceptual style, as well as different interests which guide the explanation and prediction of emotional episodes. (shrink)

Robert Schreiter has examined the topic of a Christian understanding of reconciliation in the context of large scale global violence. One of his key notions is that, along with God's grace, forgiveness extended by the victim to the oppressor is the primary element that opens the path towards reconciliation. In this way, the victim acts as the subject or agent of reconciliation. Significantly, the object of reconciliation is the oppressor's humanity – not the act committed. Such a position correlates well (...) with Julian of Norwich's depiction of a God of no blame and no wrath which may be best understood when one distinguishes between persons and their sinful acts. While work towards social and individual reconciliation continues in post-genocide Rwanda, a number of bona fide acts of forgiveness by survivors are supportive of these views. Without dismissing the need for human accountability and for injustices to be addressed, people such as Immaculée Ilibagiza and Célestin Musekura have been able to take that first step of forgiving by distinguishing between the humanity of the perpetrator and the act committed. Their concrete examples provide a closer look at the dynamics of a Christian spirituality of reconciliation in its theological and practical realms. (shrink)

This study starts from the observation that there are relatively few controversial issues in corporate social responsibility (CSR). Given its strong normative background, CSR is rather an atypical discipline, especially in comparison with moral philosophy or applied ethics. Exploring the mainstream CSR agenda, this situation was echoed by widespread consensus on what was considered to be "good practice": reducing pollution, shutting down sweatshops, discouraging tax evasion, and so on. However, interpretation of these issues through the lens of moral pluralism unveils (...) latent controversies. The moral appraisal of good practices within CSR depends on key moral concepts (such as harm, responsibility, intention, and consequences), which have various—and often incompatible—interpretations. In a nutshell, this article argues that from a moral pluralist standpoint, all CSR topics are potentially controversial. (shrink)

There are two standard conceptions of the functioning of and rationale for the diachronic will, i.e., for an agent's capacity to settle on her future conduct in advance. According to the pragmatic-instrumentalist view, the diachronic will benefits us by increasing the long-term satisfaction of our rational preferences. According to the cognitive view, it benefits us by satisfying our standing desire for self-knowledge and self-understanding. Contrary to these views, I argue for a constitutive view of the diachronic will: the rationale for (...) it is that it makes possible to engage in activities with a radically novel temporal structure, activities that are not merely continuous over time, but temporally integrated and unified. These activities are essential to our form of life and to our existence as temporally unified agents. The instrumental and cognitive benefits, if any, are merely secondary to the ontological ones. (shrink)

Constitutivism argues that the source of the categorical force of the norms of rationality and morality lies in the constitutive features of agency. A systematic failure to be guided by these norms would amount to a loss or lack of agency. Since we cannot but be agents, we cannot but be unconditionally guided by these norms. The constitutivist strategy has been challenged by David Enoch. He argues that our participation in agency is optional and thus cannot be a source of (...) categorical demands. In this paper, I defend the viability of constitutivism by showing that agency is indeed a special ‘inescapable’ enterprise. Agency has the largest jurisdiction, and it is closed under rational assessment. This inescapability does not exempt constitutivism from raising the question whether agents have reason to be agents, but this question has to be taken up within agency. If this question is answered affirmatively, then—I argue—the criteria of practical correctness are self-ratifying in a non-circular way. This is sufficient to show the viability of the constitutivist strategy. Whether agents have conclusive reasons to be agents, however, is a matter to be addressed in the terms of particular versions of constitutivism. (shrink)

In this paper, I will discuss the various ways in which intentions can be said to be conditional, with particular attention to the internal conditions on the intentions’ content. I will first consider what it takes to carry out a conditional intention. I will then discuss how the distinctive norms of intention apply to conditional intentions and whether conditional intentions are a weaker sort of commitments than the unconditional ones. This discussion will lead to the idea of what I call (...) the ‘deep structure’ of intentions. Roughly, this is the idea that the conditional nature of our intentions is only partially made explicit in the expressions we use to communicate our intentions and in the explicit form of our thinking about and reasoning with them. Most conditions that qualify our intentions are part of a deep functional structure that can be evinced by observing the actual psychological functioning of intentions and by considering the rational requirements that they engage. I will argue that the deep structure of intentions is characteristically conditional. Genuinely unconditional intentions are only limiting instances of conditional intentions and their contribution to agency can only be understood in light of this fact. I will conclude by showing that the characteristic conditional structure of intentions is intimately related to distinctive features of human agency, especially to its unity over time. (shrink)

Este libro está dirigido a quien desee familiarizarse con los problemas clásicos y contemporáneos de la ética. Pero también está escrito desde un punto de vista y refleja una posición personal de l autora en torno a esta disciplina. En este libro se encontrarán nociones sobre un saber sistematizado que constituye el corazón de los conocimientos filosóficos. Pero en cuanto que la ética nos muestra esa pequeña pero poderosa arma que constituye la voluntad de transformación, liberación y cambio del ser (...) humano cabe esperar que la lectura de este tratado iniciador en la disciplina contribuya a la mejora de la vida y la sociedad humanas. (shrink)

According to constitutivism, the objective authority of practical reason is to be grounded in the constitutive features of agency. In this paper, I offer a brief survey of the basic structure of constitutive argument about objectivity and consider how constitutivism might dispel the worry that it can only ground a conditional kind of authority. I then consider David Enoch’s original shmagency challenge and the response in terms of the inescapability of agency. In particular, I revisit the appeal to inescapability in (...) light of Enoch’s restatement of the challenge in 'Shmagency Revisited'. I argue that the revised challenge still fails but that it helps clarify: first, the distinction between external and internal challenges to constitutivism, and, second, the existence of at least different kinds of inescapability of agency (metaphysical, psychological, and dialectical). I argue that only dialectical inescapability is helpful to show that constitutivism is a viable metanormative theory. I conclude by claiming that an internal challenge to constitutivism is still possible in principle but that the burden of proof has shifted once again to the critics of constitutivism. (shrink)

An outstanding reference source to the key issues, problems, and debates in this exciting subject. Comprising 42 chapters it is essential reading for students and researchers within philosophy of action, philosophy of mind, metaphysics, philosophy of psychology and ethics.

This chapter discusses the structure of our temporally extended agency. We do not have the power to act directly at a distance, so any of our temporally extended projects must be sustained over its temporal unfolding by momentary actions. We need both the capacity to organize these momentary steps in light of a synoptic overview of the extended activity as a whole and to sustain our motivation to continue to pursue the extended activity. Hence, the distinctive mode in which we (...) act over time is that of ’planning agency,’ which requires a form of temporal identification that goes beyond mere psychological continuity. I then discuss the differences in internal structure between merely continuous and integrated activities, and between telic and atelic ones. I provide a taxonomy of the different kinds of temporal goods and values and how these structures might bear on the risk of crisis of meaning in our temporal existence. I then touch briefly on the issue of how our mortality might make a difference to the structure of what we find valuable and how it relates to the temporal features of our agency. In the closing section, I discuss the effects of the moving temporal location of the agent (with her local executive powers) relative to her extended pursuits, including the asymmetries generated by the distinction between past and future stages of the activity and the moving horizon of what the agent can anticipate and (indirectly) control. (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 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)

El presente ensayo expone las principales ideas de Chomsky acerca de la Nueva Teoría de la Referencia. Contra dicha teoría, y específicamente contra propuestas bien conocidas de Kripke y Putnam, aduce Chomsky distintos argumentos. Las conclusiones de esos argumentos son las siguientes: que en los lenguajes naturales no hay nombres lógicamente puros; que no existe ninguna relación de referencia que conecte las palabras con las cosas; que los conceptos que maneja la así llamada teoría de la referencia no responden a (...) las exigencias metodológicas de la ciencia natural; y que el significado sí «está en la cabeza». Tratando de poner al descubierto los supuestos en que se fundan estas tesis, el ensayo identifica los siguientes cuatro:su naturalismo metodológico, su pragmatismo en materia de ontología, su perspectivismo conceptual y su racionalismo. (shrink)