Corporate Social Responsibility (CSR) has existed in name for over 70 years. It is practiced in many countries and it is studied in academia around the world. However, CSR is not a universally adopted concept as it is understood differentially despite increasing pressures for its incorporation into business practices. This lack of a clear definition is complicated by the use of ambiguous terms in the proffered definitions and disputes as to where corporate governance is best addressed by many of the (...) national bodies legislating, mandating, or recommending CSR. This article explores the definitions of CSR as published on the Internet by governments in four countries (United Kingdom (UK), France, the United States, and Canada). We look for a consensus of understanding in an attempt to propose a more universal framework to enhance international adoption and practice of CSR using the triple bottom line. Our results concur with the findings of both national and international bodies and suggest that both within and among the countries in our study there exists no clear definition of the concept of CSR. While there are some similarities, there are substantial differences that must be addressed. We present a number of proposals for a more universal framework to define CSR. (shrink)

We considered the question of how corporate social responsibility differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100:419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33:404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR (...) practices. We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform, and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory. (shrink)

Comment penser le rapport du droit universel au droit particulier? Au regard du droit universel, la Conférence épiscopale et le Synode diocésain semblent des réalités résiduelles. Cependant, du point de vue ecclésiologique, «particularité» et «universalité» ne sont pas deux réalités différentes mais deux dimensions formelles de la catholica. La catholicité doit s’exprimer dans le droit particulier, sans quoi la pluralité n’est plus honorée et l’unité se mue en uniformité.

Anthony Price's recent book presents a contextualist approach to practical rationality. Price develops his proposal in four chapters. In the first one , he outlines a contextual account of the validity of practical inferences. This chapter deals with logicism. Logicism assumes that ‘there is a form of rationality within practical thinking that connects with the logical validity of a practical entailment’ . Price argues that although the principles of logic are ‘invariant and universal’ , their relevance in evaluating a practical (...) inference is constrained by contextual factors related to the teleology of practical thinking and by the functional role of intentions in guiding our behaviour.In the second chapter , Price argues that the content of A's remark to B – ‘I must put in another 20p’, while both stand together on an underground platform in front of a dispenser – must be interpreted contextually, i.e. as referring to a particular end of A for which she needs to put in …. (shrink)

Heleno Saña aborda los interrogantes y arcanos de la condición humana en sus más diversas manifestaciones. Ofrece una vasta síntesis de lo que ha sido el Hombre desde sus orígenes hasta nuestros días. Esta perspectiva integral le permite a la vez explicar el desarrollo de la Humanidad y de la historia universal en su conjunto. La nueva obra de este reputado filósofo constituye una excelente guía no sólo para descifrar las profundidades y misterios del alma humana, sus conflictos y sus (...) dramas internos, sino también para superarlos. Quien se asome a las páginas de este libro estará en condiciones de conocerse a sí mismo y de dar a su vida el mayor sentido posible, a partir del sólido apoyo de la reflexión filosófica y antropológica. (shrink)

With the past and future tense propositional operators in its syntax, a formal logical system for sortal quantifiers, sortal identity and (second order) quantification over sortal concepts is formulated. A completeness proof for the system is constructed and its absolute consistency proved. The completeness proof is given relative to a notion of logical validity provided by an intensional semantic system, which assumes an approach to sortals from a modern form of conceptualism.

A conception of an information system has been introduced by Pawlak. The study has been continued in works of Pawlak and Orlowska and in works of Vakarelov. They had proposed some basic relations and had constructed a formal system of a modal logic that describes the relations and some of their Boolean combinations. Our work is devoted to a generalization of this approach. A class of relation systems and a complete calculus construction method for these systems are proposed. As a (...) corollary of our main result, our paper contains a solution of a Vakarelov's problem: how to construct a formal system that describes all the Boolean combinations of the basic relations. (shrink)

Comparative study of the Mimamsa philosophy of Kumārila Bhaṭṭa and Prabhākaramiśra, 7th century philosophers.