La técnica moderna es un producto de la subjetividad moderna y, muy en concreto, de una noción de metafísica fundada en la apoteosis de la relación sujeto-objeto. Sucede que esta noción de técnica se ha desbocado y, sin arietes de sujeción, proclama su independencia. La técnica, emancipada y erigida en soberana absoluta, cerca la realidad. Al hacerlo, la voluntad queda desprovista de cualquier remedio extra-técnico que pueda poner a salvo la realidad, vorazmente violentada, expuesta al peligro de quedar reducida a (...) mera utilidad reemplazable, existencia o recurso. El destemplado mundo en que vivimos ya no se deja ver en la verdad de su ser, sino en la mera utilidad de un servicio que ha de prestar. En ese curso, alcanza al hombre mismo, que con sumo sigilo ha quedado reducido a material humano. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

El objetivo del presente trabajo es analizar la dificultad y los límites para comprender el significado ético de las decisiones profesionales. Éstas denotan tensiones dialécticas entre lo que el individuo considera su responsabilidad directa y las condiciones en las cuales se ve obligado a actuar y no puede controlar. En otras palabras, se cree actuar con buenas intenciones y razones legítimas y termina determinado por una cadena de acciones que lo llevan a un colapso del significado moral, tanto de sí (...) mismo y del valor del acto en sí, lo cual se convierte en un argumento para justificar la violencia de sus actos. Proponemos que la ética puede comprender estas tensiones si se toman en cuenta las problemáticas existenciales internas de la persona que decide, como son la angustia y la desesperación en conjunto con las aportaciones de las teorías del comportamiento y la comunicación organizacional. Para ello se analiza el caso de las decisiones del fraude financiero llevado a cabo por Bernard Madoff. (shrink)

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

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

Business Ethics: A European Review, EarlyView.

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

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

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

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

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

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

Si bien existen algunos intentos de repensar el tema de la tecnología desde la filosofía de Søren Kierkegaard, no existe todavía un diálogo directo con la postura transhumanista. En este artículo proponemos un acercamiento inédito, entendido como una crítica, desde el pensamiento de Kierkegaard al transhumanismo y su concepto de singularity. Primero, analizamos el modo en el que los transhumanistas entienden el concepto de singularity y sus limitaciones; después, apoyándonos en la filosofía de Kierkegaard, defendemos que la única singularidad posible (...) y real es la persona humana como relación primigenia, fuente de angustia y libertad, pecado y amor, espíritu. Defendemos también que esta relación no puede ser replicada por una creación artificial. (shrink)

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

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

This paper presents an interpretation of the paradoxical decision of Abraham done by Søren A. Kierkegaard in his work Fear and Trembling as an ethics of silence. The main idea is to understand ethics not as moral standards or specific duties, but as the responsibility of becoming a single individual in time; singularity as the intimate and personal relationship with the calling of love. In such a way, that silence is the experience of the encounter with the paradox that being (...) human means to be singular in conditions that claim an universal and general transparent manifestation dependent of the dominant rational discourse.Then, silence becomes the fundamental ethical claim to become a human person, as spirit in time, where it becomes a time of trial and examination, a temporality, where the trial is the fidelity to love’s calling, the listening of the possibilities that are presented by the anxiety of the decision. These possibilities are not immanent to the world or to history, they call for a personal choice, always containing a space of revelation; therefore of listening to the interiority of the personal choice that for Kierkegaard is the passion of faith, communicated and lived in silence. Concluding that an ethics of silence by the image of Abraham implies to re-think the role of philosophy in relationship to faith, hope and love in time, as a silent thought. (shrink)

This book seeks to generate a theoretical and a reflective framework to re-connect people with culture and spirituality. It seeks to recreate important links between these domains to provide interpretative, foundational, and ethical perspectives. It is distinctive in that it focusses on the challenges that humanity is facing at a cultural, social, moral, and spiritual level. It provides a philosophical understanding of humanity from a humanistic and multidisciplinary perspective (encompassing ethics, language, art/cinema, political, cultural and gender approaches) and offers a (...) variety of ways of how we can rethink our culture and our society for the future. (shrink)

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

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)

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

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)

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

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

In recent years, character traits in general and virtue-related concepts in particular have been of considerable interest to philosophers, psychological researchers, and practitioners in the business ethics field. Three approaches to character traits can be used to incorporate ethics into organizations: virtues, character strengths, and competencies. The aim of this article is to clarify the concept of character traits, or virtues, and provide a unified operational version of it for incorporation into management. To this end, we first discuss the analogy (...) among virtues, character strengths, and competencies. Then, we propose a list of moral competencies that can be implemented in competency-based human resource management. (shrink)

Current frameworks on ethical decision-making process have some limitations. This paper argues that the consideration of moral competencies, understood as moral virtues in the workplace, can enhance our understanding of why moral character contributes to ethical decision-making. After discussing the universal nature of four moral competencies (prudence, justice, fortitude and temperance), we analyse their influence on the various stages of the ethical decision-making process. We conclude by considering the managerial implications of our findings and proposing further research.

The Coronavirus Covid 19 pandemic has produced terrible effects in the world economy and is shaking social and political stability around the world. The world of sport has obviously been severely affected by the pandemic, as authorities progressively canceled all level of competitions, including the 2020 Olympic Games in Tokyo. In Spain, the initial government-lockdown closed the Sports High-performance Centers, and many other sports facilities. In order to support athlete's health and performance at crises like these, an online questionnaire named (...) RECOVID-19, was designed to assess how athletes were living their lives during such periods of home confinement. The main purpose of the questionnaire was to assess the impact of prolongued confinement on athlete's psychological, emotional, and behavioral performance. One thousand, two hundred forty-eight athletes participated in the survey. They had the fllowing characteristics:, who compete at National and International level. Results showed that during the confinement period, those athletes who lacked motivation reported a higher level of stressful thoughts, more behavioral problems, and greater emotional upheaval. However, those athletes who accepted confinement measures as necessary, and were in favor of respecting the rules of social isolation, fostered positive emotional states such as feelings of friendship. In addition, the availability of some sport equipment together with the ability to continue some training, were protective factors against emotional stress, lack of motivation and behavioral problems; and they were associated with greater respect for, and adherence to, confinement rules. Gender differences, tested by multigroup analysis, revealed that coping activities were more often associated to negative emotional states among women, whereas the ongoing availability of training information and future conditions were equally protective factors for both genders. This study also showed that receiving coaching, support and completing frequent training routines seem to be valuable tools to prevent or reduce some of the harmful effects of isolation on athlete's emotional well-being. The conclusions derived from this research would possibly help sport authorities to design supporting policies and plans to support athletes and trainers in future disruptive health crises. (shrink)

Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact of (...) auditors’ sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner’s supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model. (shrink)

University students will be our future business leaders, and will have to address social problems caused by business by implementing solutions such as social entrepreneurship ventures. In order to facilitate the learning process that will foster social entrepreneurship, however, a more holistic pedagogy is needed. Based on learning theory, we propose that students’ social entrepreneurship actions will depend on their learning about CSR and their absorptive capacity. We propose that instructors and higher education institutions can enhance this absorptive capacity by (...) exploiting Web 2.0 technologies. We tested our proposition with a sample of 425 university students using structural equation modeling and found support for the proposed relationships. (shrink)