Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative (GRI) provides standardized reporting guidelines challenging companies to report positive and negative aspects of an organization’s sustainability performance. However, the reporting of “negative aspects” in particular can endanger corporate legitimacy if perceived by the stakeholders as not being in line with societal norms (...) and values. Starting from the theoretical lenses of economics-based disclosure theories and socio-political theories of disclosure, the focus of this study therefore was to analyze the communicative legitimation strategies companies use to report “negative aspects,” i.e., negative ecological and social impact caused by corporate activity. Using qualitative content analysis of GRI-oriented sustainability reports from companies listed on the US Dow Jones Industrial Average Index and on the German DAX Index, we identified six legitimation strategies. We discuss these strategies regarding to symbolic and substantial management of legitimacy. We show that symbolic legitimation strategies aiming at modifying the perception of legitimizing stakeholders dominate in the reports at hand. Such persuasion, however, does not meet the requirement of impartiality as postulated by the GRI guidelines. Building upon this conclusion we propose a concise characterization of “negative aspects” and develop a GRI-compliant schema of reporting about them. In doing so, we offer a way to improve the overall “balance” of sustainability reporting contributing to a true and fair view in sustainability disclosure. (shrink)

The first United Nations Millennium Development Goal calls for a distinct reduction of worldwide poverty. It is now widely accepted that the private sector is a crucial partner in achieving this ambitious target. Building on this insight, the ‹Bottom of the Pyramid’ concept provides a framework that highlights the untapped opportunities with the ‹poorest of the poor’, while at the same time acknowledging the abilities and resources of private enterprises for poverty alleviation. This article connects the idea of business with (...) the poor to sustainable development and especially to the notions of inter- and intragenerational justice. These principles of justice can be linked with the ‹Bottom of the Pyramid’ approach directly through the Rawlsian principles to foster holistic thinking. On this basis, the article offers a normative-ethical reasoning of corporations’ possible responsibilities for the poorest of the poor. Today’s state of worldwide inequalities is likely to generate future tensions between the privileged western world and the uncounted mass of poor (let alone the ethical dubiousness of this status). However, it is at the same time problematic if not even impossible to improve the situation of the poor by simply copying the resource intensive western way of living to the ‹Bottom of the Pyramid’ due to the limited carrying capacity of the earth. After highlighting possible moral dilemmas which may occur through such a potential trade off, this article concludes with an outlook on how the concepts ‹Bottom of the Pyramid’ and sustainable development could be combined. (shrink)

Globalization arguably generated a governance gap that is being filled by transnational rule-making involving private actors among others. The democratic legitimacy of such new forms of governance beyond nation states is sometimes questioned. Apart from nation-centered democracies, such governance cannot build, for example, on representation and voting procedures to convey legitimacy to the generated rules. Instead, alternative elements of democracy such as deliberation and inclusion require discussion to assess new instruments of governance. The recently published standard ISO 26000 is an (...) interesting example of transnational governance. ISO 26000 was developed in a lengthy multiorganizational process for the purpose of giving guidance on the social responsibility of organizations. By assessing the specific case of ISO 26000, this study sheds light on the question of how legitimacy beyond nation-state democracy is ensured or constricted. Centering on the idea of deliberate democracy and democratic legitimacy, the study offers in-depth insights on the normative legitimacy of the development process of ISO 26000. Positioned on the interface of business studies and public policy, this article contributes to the academic literature on transnational governance and on the role of multistakeholder processes in shaping the role of business in society. (shrink)

Factorial surveys integrate elements of survey research and classical experiments. Using a large number of respondents in a controlled setting, FSs approximate complex and realistic judgment situations through so-called vignettes—that is, carefully designed descriptions of hypothetical people, social situations, or scenarios. Despite being rooted, and predominantly applied, in sociology, FSs are particularly promising for business and society scholars. Given the multiplicity, inherent complexity, and sometimes fuzziness of B&S research objects, conventional research methods inevitably reach their limits. This article, therefore, systematically (...) presents methodological and thematic opportunities for FS studies in B&S research. It is argued that FSs are well suited to dealing with the complex interplay of societal-, organizational-, and individual-level factors in B&S research and to studying the principles underlying human perceptions, attitudes, values, social norms, and behavior. The application of the FS method is illustrated based on a showcase example in the realm of socially responsible investments. As the literature on the conceptualization of FSs is limited, methodological challenges are addressed to guide B&S researchers past the common methodological pitfalls. (shrink)

In recent years, a considerable amount of research on adapted business for developing countries focused on the impact such endeavours have on the respective companies as well as on the affected people. However, the main emphasis within management sciences was on the economic outcomes or (even more distinct and often) on the question of how to integrate the poor into business models and value chains. Until now, further aspects of a dignified human existence were merely covered as a side note. (...) The article focuses on the influence of inclusive business approaches on various aspects of human dignity and provides explorative insights as a basis for future theory building. The aim is to uncover how human dignity is affected by different business approaches for the poor including and beyond economic outcomes. After giving an insight into the essence and meaning of human dignity in connection to various human rights, the articles refers to a number of illustrative cases of inclusive business. The analysis culminates in the insight that dignity can be (and sometimes already is) assured and promoted by deliberately including the poor into relevant value-added business processes. If this is the case, an enhanced dignity is not merely the result of increased incomes but stems from a variety of effects. However, such positive effects are not an inevitable outcome of any inclusive business initiative. (shrink)

Metaphysics, geometry, and the problems with diagrams -- The Pythagorean theorem: Euclid I.47 and VI.31 -- Thales and geometry: Egypt, Miletus, and beyond -- Pythagoras and the famous theorems -- From the Pythagorean theorem to the construction of the cosmos out of right triangles.

Uses textual and archaeological evidence to argue that emerging Egyptian and Greek architectural technologies were crucial to the origins and development of Greek philosophy.

Companies disclosing negative aspects in sustainability reports often employ legitimation strategies to present mishaps in a favorable light. In incentivized experiments, we find that nonprofessional investors divest from companies with a negative sustainability-related incident, and that symbolic legitimation (which only evasively explains a negative incident) is not a strong enough signal to counter this divestment behavior. Even substantial legitimation (which reports on measures and behavioral change) mitigates the divestment decisions only if the company reports on concrete remediation actions in morally (...) charged situations, such as social or environmental incidents. We elaborate these results in light of signaling and screening theory, and suggest the conceptual extension of “costly signals” to what we call “valuable signals.” We argue that valuable signals need be not only costly for the sender from an economic perspective but also perceived as appropriate by the receiver from a noneconomic perspective. (shrink)

_Detailed study of how Anaximander’s cosmological and philosophical conceptions were affected by architectural technologies._.

Collaborative consumption is proposed as a potential step beyond unsustainable linear consumption patterns toward more sustainable consumption practices. Despite mounting interest in the topic, little is known about the determinants of this consumer behavior. We use an extended theory of planned behavior to examine the relative influence of consumers’ personal norms and the theory’s basic sociopsychological variables attitudes, subjective norms, and perceived behavioral control on collaborative consumption. Moreover, we use this framework to examine consumers’ underlying value and belief structure regarding (...) collaborative consumption. We measure these aspects for 224 consumers in a survey and then assess their self-reported collaborative consumption behavior in a second survey. Our structural model fits the data well. Collaborative consumption is more strongly—through intentions—influenced by personal norms and attitudes than by subjective norms. Personal norms to consume collaboratively are determined by consumers’ altruistic, biospheric, and egoistic value orientations. Cost savings, efficient use of resources, and community with others are found to be consumers’ attitudinal beliefs underlying collaborative consumption. We conclude that collaborative consumption can be pin-pointed neither as a mere form of economic exchange nor as a primarily normative form of sharing resources. Instead, collaborative consumption is determined by economic/egoistic (e.g., cost savings) and normative (e.g., altruistic and biospheric value orientations) motives. Implications for collaborative consumption research, the theory of planned behavior, and practitioners are discussed. (shrink)

Places the development of Anaximander's thought within social, political, cosmological, astronomical, and technological contexts.

Extant research underlines the critical challenge for firms to rigorously and consistently evaluate their growing number of cross-sector partnerships for sustainability and suggests formalizing evaluation processes by introducing formal practices. However, empirical research is scant and inconclusive. This study aims to develop an empirically grounded understanding of how firms formalize the evaluation processes of such partnerships and of what drives this formalization, to complement the so far mostly conceptual literature. We inductively analyzed 31 semi-structured interviews with 33 experts from firms (...) and their partnering nonprofits and further secondary data on organizations’ partnerships. We contribute to the cross-sector partnership research by analyzing firms’ practices related to the formalization of the internal as well as the joint partnership evaluation process with nonprofits. We propose a conceptual framework to explain why firms implement different formal practices to reduce the dependency on individuals’ skills, experiences, or judgments in evaluating partnerships. (shrink)

Business Ethics, the Environment &Responsibility, Volume 33, Issue 2, Page 170-183, April 2024.

In lieu of an abstract, here is a brief excerpt of the content:Remembering Lewis E. HahnGeorge C. H. Sun, President, John Howie, Professor Emeritus, Thomas Alexander, Professor and Director of Graduate Studies, Kenneth W. Stikkers, Professor and Chair, Randall Auxier, Professor, Robert Hahn, Professor, Joseph Wu, Professor Emeritus, Elizabeth R. Eames, Professor Emeritus, Martin Lu, Professor of Philosophy, George Kimball Plochmann, Professor Emeritus, Matt Sronkoski, Philosophy Graduate and Academic Adviser, Dave Clarke, Professor Emeritus, Eugenie Gatens-Robinson, Professor Emerita, Hans H. Rudnick, (...) Professor Emeritus, Stephen Bickham, Professor EmeritusPresident, and Don Mikula (bio)The following testimonials were offered on the occasion of a memorial gathering for Dr. Lewis E. Hahn held on February 19, 2005, and were compiled for presentation here by Sharon (Hahn) Crowell.A Tribute to Dr. Lewis E. Hahn (1908-2004) from a Global PerspectiveGeorge C. H. Sun President, Thomé H. Fang Institute, Inc., Mobile, AlabamaAmong the philosophical community in both the East and the West, no word of introduction is needed for our beloved Master, who was the recipient of numerous distinctions and honors, with titles that included "Man of the Year in Philosophy" and "Award of Lifetime Achievement." The very name "Lewis E. Hahn" itself already stands now for genuineness, dedication, and fulfillment.A great work is a dialogue with eternity; a great person is such a work. In less than thirty years he succeeded in developing Carbondale from what had been a small college town in the Midwest into the Mecca of American philosophy. His most important achievements were the Dewey Center and the Pepper Archives that he helped install at SIUC These, among other such institutions, will remain a unique contribution, a glory of American philosophy, and a monument in the history of human thought.For posterity Lewis E. Hahn will remain an object of wonder and amazement. How is it possible for one human being to have accomplished so much, so well, and in so short a span of time—less than one century—in breadth, depth, and diversity? Some one hundred years ago, by bridging the gap between the New World and the Old, William James was hailed as the great genius of international friendship among philosophical thinkers, but we now find a greater genius in Lewis E. Hahn, who succeeded in bringing together the peoples of East and West from at least four continents: Europe, Australia, America (both North and Latin America), and Asia. To my knowledge, few of his predecessors and contemporaries have been half so widely read and liberal-minded as he was, in view of the range and scope of the Library of Living Philosophers that he helped continue after the passing of its founder, Dr. Paul A. Schilpp.What type of man was Hahn, our younger generation will wonder? Only a pluralist approach can help us understand the true character of such a legendary pluralist-contextualist. In short, he was "a full personality." As I recall, while working on my dissertation with him in the 1970s, we had a brief discussion on Confucius, the sage of ancient China. "A full personality!" was his laconic assessment. Suddenly I realized, to quote the Analects: "The Master is talking about himself!" For, as the Buddhists put it, only a Buddha can understand a Buddha. Or, as William James put it, only one who has philosophy can appreciate philosophy. Many friends [End Page 1] of my generation admire him so much; Te Chen of Hong Kong calls him "a great Confucian in America." Those who regret the loss of many precious Confucian virtues in China today have now rediscovered them in the person of Lewis E. Hahn! If Nietzsche called Kant "a great Chinese in Königsberg," it is simply because he had not encountered our own Master.A paradigm of academic leadership, Dr. Hahn is simply irreplaceable—this is a tribute I personally heard in Carbondale in the late 1960s. It is not an exaggeration to say that he was a superb administrator, and he could have been the best Secretary of the State we ever had, for he possessed more in the way of philosophical wisdom than all his predecessors put together! As a great teacher, he was no less "serene, good, learned, wise, and ardent" than... (shrink)

The passage which occurs in Plato's Philebus 25C8-E2 examines the relation between three of four classes of Being which are introduced at 23C. Problems with the text and explication of the passage are considered. Ibis paper attempts to illuminate two central issues of the later dialogues on which the interpretation of this passage rests, the significance of πέρς or the limiting class of Being, and the overall operation of συναγωγή or collection, characterizing the method of diairesis, the foundation of the (...) later dialectic.This paper argues for the need to emend the text to read συμμισγομένων (or even συγγιγνομένων) since this is the significance required by the context; to take the referrent of έϗείνη to be πέρατος γέννα; and to understand άπείρου γέννα and πέρατος γέννα as the referrents of τούτων άμκροτέων. (shrink)

In this essay on ancient architectural technologies, I propose to challenge the largely conventional idea of the transcendent origins of philosophy, that philosophy dawned only when the mind turned inside, away from the world grasped by the body and senses. By focusing on one premier episode in the history of western thinking – the emergence of Greek philosophical thought in the cosmic architecture of Anaximander of Miletus – I am arguing that the abstract, speculative, rationalising thinking characteristic of philosophy, is (...) indeed rooted in practical activities, and emerges by means of them rather than in repudiation of them. The spirit of rational inquiry emerged from several factors but the contributing role of monumental architecture and building technologies has been vastly under-appreciated. In the process of figuring out how to build on an enormous scale that the eastern Greeks had never before tried, the architects discovered and revealed nature’s order in their thaumata, the very experience with which Aristotle claims that philosophy begins. Ancient architecture and building technologies were on display for decades with monumental temple building. In front of Anaximander and his community, a new vision of nature spawned that, surprisingly, humans could grasp and command. The building of these thaumata, these objects of wonder, offered proof of the human capacity to control nature, and opened a new vision of our human rational capacity to understand the world and our place in it. (shrink)

We can trace to archaic Greek times detailed accounts of the origins of the cosmos. Anaximander and Hesiod provide different kinds of narrative, but both assume that the cosmos as we find it now was not the way it was at the beginning, and seek to explain how things got this way. According to the conventional view provided by Aristotle in Metaphysics A, the Ionians proposed that everything is derived from a primordial substance and that, despite differences in the world (...) we now experience, all these things reduce ultimately to just one basic stuff, whether it be Thales' water, Anaximander's boundless, or Anaximenes' air . But Graham thinks Aristotle has it wrong and proposes a different story: the Ionians held that in the beginning there was a primordial substance, but it gave rise in turn to other, new substances, the original stuff perishing in the process . Graham's book sets out to challenge MM and to champion instead GST. He aims to show that GST is historically appropriate, philosophically coherent, and dialectically relevant. Ultimately, this is not just to urge a revision of Ionian beginnings but also to trace out the implications of GST in order to produce a new narrative of Presocratic philosophy, one that sees these Ionian beginnings as a clear precursor to. (shrink)

Hahn boldly corrects the misconceptions of Kant’s Copernican revolution in philosophy and explains the specific Newtonian model used by Kant to construct his own philosophy in the _Critique of Pure Reason. _ Relying on resources familiar to Kant—Newton’s _Opticks _and _Principia _and especially Christian von Wolff’s commentary on scientific method—Hahn argues that Kant viewed Copernicus as the proponent of a novel hypothesis while seeing Newton as the formulator of a rigorously deductive method. Intellectual revolutions, for Kant, are signaled by the (...) formulation of rigorous deductions. The revolution that Kant proposes to effect in the _Critique of Pure Reason _is based on Newton’s deductive method, not the hypothesis of Copernicus. Thus, the commonplace that Kant effects a Copernican revolution misrepresents Kant’s expressed views on the matter, it distorts Kant’s view of Copernicus, and it misleads us in our efforts to understand what the revolution in natural science meant to him, as the very model on which his metaphysics rests. (shrink)