What is an assurance? What do we do when we claim to know? Krista Lawlor offers an original account based on the work of J. L. Austin. She addresses challenges to contextualist semantic theories; resolves closure-based skeptical paradoxes; and helps us tread the line between acknowledging our fallibility and skepticism.

Previous assurance-theoretic treatments of testimony have not adequately explained how the transmission of warrant depends specifically on the speaker’s mode of address – making it natural to suspect that the interpersonal element is not epistemic but merely psychological or action-theoretic. I aim to fill that explanatory gap: to specify exactly how a testifier’s assurance can create genuine epistemic warrant. In doing so I explain (a) how the illocutionary norm governing the speech act proscribes not lies but a species (...) of bullshit, in an extension of Harry Frankfurt’s sense, (b) how that norm makes testimony fully second-personal, in Stephen Darwall’s sense, or bipolar, in Michael Thompson’s sense, and (c) how that species of second-personality or bipolarity is more fundamental than the practical species that Darwall and Thompson discuss. One attraction of this new Assurance View of testimony is that it allows us to reconceptualize the natures of normativity and responsibility more generally, viewing the assurance as implicating us in normative relations of recognition, and therefore of justice, that are not yet moralized with reactive attitudes. (shrink)

This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.

Assurance theories of testimony attempt to explain what is distinctive about testimony as a form of epistemic warrant or justification. The most characteristic assurance theories hold that a distinctive subclass of assertion (acts of “telling”) involves a real commitment given by the speaker to the listener, somewhat like a promise to the effect that what is asserted is true. This chapter sympathetically explains what is attractive about such theories: instead of treating testimony as essentially similar to any other (...) kind of evidence, they instead make testimonial warrant depend on essential features of the speech act of testimony as a social practice. One such feature is “buck-passing,” the phenomenon that when I am challenged to defend a belief I acquired through testimony, I may respond by referring to the source of my testimony (and thereby “passing the buck”) rather than providing direct evidence for the truth of the content of the belief. The chapter concludes by posing a serious challenge to assurance theories, namely that the social practice of assurance insufficiently ensures the truth of beliefs formed on the basis of testimony, and thereby fails a crucial epistemological test as a legitimate source of beliefs. (shrink)

Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results (...) with previous studies, and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

Dès 1678, Leibniz, dans plusieurs manuscrits, propose la fondation d’une caisse d’assurance. Il évoque également un fonds de réserve et un mont-de-piété. Selon une approche à la fois théorique et pratique, le philosophe pose et explicite les deux principes fondateurs de l’assurance : précaution et équité. Il recommande par ailleurs la constitution de rentes viagères. Afin de déterminer leur taux, il approfondit la notion d’espérance de vie, elle-même dépendante d’une estimation des probabilités ou risques de décéder. Leibniz conçoit (...) l’ordre de la mortalité comme un processus aléatoire. Il fournit des indications qualitatives et quantitatives sur le risque de décéder pour des grands groupes d’âge, puis entreprend, au moyen d’un modèle simplificateur, de trouver une durée probable de la vie humaine. En présentant le processus d’extinction d’une population comme une combinatoire de risques, ces recherches donnent l’occasion d’établir un dialogue entre le certain et le possible, entre la nécessité et la contingence. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

This article offers several contributions to the interdisciplinary project of responsible research and innovation in data science and AI. First, it provides a critical analysis of current efforts to establish practical mechanisms for algorithmic auditing and assessment to identify limitations and gaps with these approaches. Second, it provides a brief introduction to the methodology of argument-based assurance and explores how it is currently being applied in the development of safety cases for autonomous and intelligent systems. Third, it generalises this (...) method to incorporate wider ethical, social, and legal considerations, in turn establishing a novel version of argument-based assurance that we call ‘ethical assurance.’ Ethical assurance is presented as a structured method for unifying the myriad practical mechanisms that have been proposed. It is built on a process-based form of project governance that enlists reflective innovation practices to operationalise normative principles, such as sustainability, accountability, transparency, fairness, and explainability. As a set of interlocutory governance mechanisms that span across the data science and AI lifecycle, ethical assurance supports inclusive and participatory ethical deliberation while also remaining grounded in social and technical realities. Finally, this article sets an agenda for ethical assurance, by detailing current challenges, open questions, and next steps, which serve as a springboard to build an active (and interdisciplinary) research programme as well as contribute to ongoing discussions in policy and governance. (shrink)

Population ageing is a fact of all advanced economies. Fewer people are born all the while current members live longer. The support which old people have come to depend on, for example through elderly care and pensions, thus becomes increasingly expensive. This accentuates an assurance problem. Although it has been and still is the case that the young are willing to support the currently old, this support is not unconditional. In return they trust that coming generations will support them (...) one day. Historically pro-old welfare state institutions (e.g., pension systems) have offered individuals this assurance: their claim on future generation to support them has been credible simply by positive economic and demographic development. Economic growth has been a blessing for the cooperation between generations necessary to realise old age support. This paper describes this assurance problem in simple game theoretical terms, argues that it has been neglected in historically prominent justifications of pro-old welfare state institutions, and discusses what can be done to preserve trust in times of population ageing and weak economic growth. (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)

Many journals in the physical sciences require authors to submit assurances of compliance with human subjects and other research ethics standards. These requirements do not cover all disciplines equally, however. In this paper we report on the findings of a survey of perceptions of ethical and managerial problems from journal editors in political science and related disciplines. Our results show that few journals in political science require assurance statements common to journals for other scientific disciplines. We offer some reasons (...) for this as well as some recommendations for implementing ethical assurance safeguards for political science. (shrink)

Assurance of Learning (AoL) is a critical component of AACSB accreditation because students need to demonstrate skills acquired in the programs they enroll in. The purpose of this paper is to describe how a business school developed its ethics assessment program to fulfill the requirement of AoL when seeking AACSB accreditation. Three learning goals were identified based on the literature, assessment rubrics were created based on learning goals, and a Harvard Business Case was used as the assessment tool. The (...) result of the first round of summative assessments showed that almost all students at least met the standard of these three learning goals. To close the loop, an ethics module and a one-hour video were added to a junior-level course. In the second round of summative assessment, we added a marginal level of competency to the rubric. We conclude with a plan for future student learning and assessment. (shrink)

Quality assurance in higher education is a hot topic with theincreased number of students graduating from postgraduate programmesoffered by the higher education institutions. This qualitative study aimed tolook at the history and the current status of the quality assurance mechanismsin the Maldives; identify its strengths and weaknesses; and make informedrecommendations. Critical event narrative inquiry was used and data werecollected through interviews and analysis of documents. Content analysis ofdata collected revealed that Maldives was one of the very first countries (...) inthe region to establish such a mechanism and it was very similar to that ofAustralia. The most significant finding was that the body mandated to assurehigher education quality and did not have any power or regulatory authority.Therefore, it is important that the authority be an independent body establishedby an act of parliament with the regulatory power. (shrink)

I offer a reading of the first clause of T. M. Scanlon's principle of fidelity to assurances. A circularity problem is created by his way of differentiating promises from other assurances which comply with this principle. When the clause is read in the way here proposed, all assurances complying with the principle are promises, and so this problem no longer arises.

The assurance of corporate sustainability reporting has long been a controversial field. Corporate management and assurance providers are routinely accused of 'capturing' what should be an exercise in public accountability. This article responds to recent calls for an analysis of the process by which Capture' takes place. Integrating elements of neo-institutional theory and the arena concept, the article sets out a fresh conceptual framework for investigating the dynamics of the interactions between the various bodies active in the (...) class='Hi'>assurance field in the UK. (shrink)

There is a growing realisation that the current upward trend in levels of disclosure of social, ethical and environmental performance by corporations and other organisations is not being accompanied by simultaneous greater levels of public trust. Low levels of confidence in the information communicated in public reporting is probably undermining the impetus for this disclosure. This article suggests that this credibility gap can be narrowed through the use of third party independent assurance. However, this is not an unqualified panacea. (...) Much verification and assurance practice itself has to date been of questionable robustness, reliability and consistency, and has been framed by financial assurance models that are inadequate for the broader, qualitative dimensions of social, ethical and environmental performance. The paper argues that there is need for a universal standard for the provision of assurance of social, ethical and environmental reporting, and indeed for the credibility of the assurance providers themselves. The new AA1000S Assurance Standard, developed by the Institute of Social and Ethical AccountAbility, offers an approach and a tool for addressing these gaps. (shrink)

This article takes as its point of departure the idea that the adoption of managerial principles to ensure the quality of DNA evidence is an accident of history which has changed the ways forensic biology is conducted and forensic biologists think. I begin by defining managerialism and tracking its entry into the contentious world of forensic biology, asking how it is that a focus on efficiency and precise process control is affecting these labs. My analysis unfolds in two parts. I (...) first look at the external inspection routines that assure quality in forensic labs and the degree to which these routines represent ‘‘self” rather than ‘‘peer” assessment. I next look at the internal lab quality assurance routines that facilitate managerial control of technical and scientific workers, noting that QA is a trope flexible enough to govern both the numerically auditable and quasirobotic activities of technicians along with the less tangible more consensus-based human interactions of scientists. Illustrating that ‘‘science” is being pushed aside by management imperatives, I examine the consequences of this new emphasis for both the lab workers and the criminal justice system. (shrink)

Ordinarily, people take themselves to know a lot. I know where I was born, I know that I have two hands, I know that two plus two equals four, and I also think I know a lot of other stuff too. However, the project of trying to provide a philosophically satisfying account of knowledge, one that holds up against skeptical challenges, has proven surprisingly difficult. Either one aims for an account of justification (and knowledge) that is epistemologically demanding, in an (...) effort to offer an account that satisfactorily addresses skepticism, or one aims for an account of justification (and knowledge) that makes sense of our ordinary knowledge claims. However, the history of contemporary epistemology tells us that you cannot have both: the former results in skepticism, the latter in an unsatisfying response to skepticism. -/- What we find, in the array of contemporary attempts to give accounts of knowledge and justification, are numerous views spread across the internalism/externalism spectrum that deal with the dilemma of the previous paragraph in different ways. Most of them are guided by the goal of accommodating our ordinary knowledge claims. This is especially true of externalist accounts, but many internalist accounts are guided by this same goal, though perhaps to a lesser degree. One kind of internalist view stands out for its insistence on providing philosophically satisfying accounts of knowledge and justification, even if doing so has skeptical implications. This is the traditional, old-fashioned, Cartesian-style internalism that was so prominent in the early 20th century and is now a minority position. -/- Unlike competing versions of epistemic internalism, the guiding principle of traditional, Cartesian-style internalism (what I will henceforth call ‘traditional internalism’) is not to accommodate our commonsense views about the rationality of our ordinary beliefs. Instead, traditional internalism emphasizes rationality’s demand for philosophical assurance, on the basis of evidence that can withstand the strongest skeptical challenges, that our ordinary beliefs (perceptual and otherwise) are true. According to the traditional internalist, the philosopher, qua philosopher, ought to begin the epistemological project from the inside, placing a premium on satisfying our philosophical curiosity. -/- Despite the relative unpopularity of traditional internalism the view can be taken to be worthy of attention for a variety of reasons. First, traditional internalism has great historical importance. Significant portions of the history of contemporary epistemology, and to a lesser degree philosophy in the modern era (roughly, Descartes to Kant), are grounded in a number of the intuitions that drive traditional internalism. Second, and perhaps even more importantly, traditional internalism serves as the source of a wide variety of criticisms for other, more prominent, contemporary epistemological views. In a number of debates the views of the traditional internalist are used to play a kind of Devil’s advocate. Finally, some of the ideas that ground traditional internalism have had a bit of resurgence of late.1 To put it simply, traditional internalism refuses to go away. In this introduction, I will do three things. First, I will situate traditional internalism among other competing versions of internalism by highlighting the ways in which traditional internalism differs from them (in particular, evidentialism and conservatism). Second, I will explain more carefully some of the central tenets of traditional internalism and what motivates them. Third, I will highlight some of the difficulties that threaten traditional internalism, and I will explain how the contributions to this volume interact with those difficulties. -/- The goal of this volume is to test again the staying power of traditional internalism, to see if this once historically prominent view deserves another look, to see if traditional internalism is a legitimate contender providing useful criticisms of more prominent views, or, if instead it is time for traditional internalism to be left by the wayside. (shrink)

Breaking a promise is generally taken to involve committing a certain kind of moral wrong, but what (if anything) explains this wrong? According to one influential theory that has been championed most recently by T.M. Scanlon, the wrong involved in breaking a promise is a matter of violating an obligation that one incurs to a promisee in virtue of giving her assurance that one will perform or refrain from performing certain acts. In this paper, we argue that the “ (...) class='Hi'>Assurance View”, as we call it, is susceptible to two kinds of counterexamples. The first show that giving assurance is not sufficient for incurring the kind of obligation of fulfillment that one violates in breaking a promise. The second show that giving assurance is not necessary. Having shown that the Assurance View fails in these ways, we then very briefly sketch the outline of what we take to be a better view—a view that we claim is not only attractive in its own right and that avoids the earlier counterexamples, but that also affords us a deeper explanation of why the Assurance View seems initially plausible, yet nonetheless turns out to be ultimately inadequate. (shrink)

In this paper I discuss an issue concerning how faith ought to be held. Traditionally there have been those who contended that faith should be held with full certainty, with great firmness. John Calvin is an example. John Locke offered both epistemological and pragmatic considerations in favor of the view that faith should be held with distinctly less than maximal firmness. He proposed a Principle of Proportionality. I assess the tenability of Locke’s proposal-while also suggesting that Calvin’s position is different (...) from whaton first reading it would appear to be. It is not straightforwardly in conflict with Locke’s position. (shrink)

An assurance theory of trust begins from the act of assurance – whether testimonial, advisorial or promissory – and explains trust as a cognate stance of resting assured. My version emphasizes the risks and rewards of trust. On trust’s rewards, I show how an assurance can give a reason to the addressee through a twofold exercise of ‘normative powers’: (i) the speaker thereby incurs an obligation to be sincere; (ii) if the speaker is trustworthy, she thereby gives (...) her addressee the reason. Each claim is controversial; my contribution lies in how I defend them together, linking the sincerity obligation to the provision of reasons. On trust’s risks, I defend a popular thesis about the nature of trust – that trust differs from mere reliance in how it risks betrayal – against the objection that the thesis ‘moralizes’ trust. Such betrayal need not be moral, I argue, because it may derive entirely from how the assurance purports to provide a reason. (shrink)

I criticize Richard Fumerton’s fallibilist acquaintance theory of noninferential justification.

Building on a functionalist framework for decision-making in legal translation, a holistic approach to quality is presented in order to respond to the specificities of this field and overcome the shortcomings of general models of translation quality evaluation. The proposed approach connects legal, contextual, macrotextual and microtextual variables for the definition of the translation adequacy strategy, which guides problem-solving and the rest of the translation process. The same parameters remain traceable between the translation brief and the translation product both in (...) pre-delivery revision and in post-delivery assessment. They are the yardstick for identifying predictable evaluative criteria and competence requirements for translators and quality controllers. The implications of the approach on quality assessment and quality management practices are also discussed. Overall, the model illustrates the potential benefits of enhancing predictability and reducing subjectivity on the basis of specific legal translation methodologies. It supports the need for legal translation expertise in quality evaluation and the relevance of Legal Translation Studies to raising standards in professional practice. (shrink)

Des objets connectés aux choses intelligentes, les artefacts qui assistent ou supplantent l’action humaine invitent l’assureur à réinventer son métier. De fait, ces technologies lui offre de traiter des données massives en fonction desquelles il pourra affiner ses prestations jusqu’à les individualiser, égratignant au passage les canons traditionnels de l’assurance, dont la mutualisation des risques. L’identification de ces risques est également bousculée par la robotique et ses déclinaisons. À mesure que l’individu abdique son pouvoir de contrôle au profit de (...) machines autonomes, le risque saisi par l’assurance se transforme et se déplace, tout comme évolue en contrepoint le droit de la responsabilité civile. (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)

확신견해에서는 약속인이 피약속인에게 어떤 것을 할 것이라고 말할 때 후자가 그것이 일어날 것임을 확신하게 됨에 주목하고, 전자가 이렇게 형성된 확신에 반해 행위 하는 것이 그르다고 본다. 따라서 약속인에게는 그 행위를 해야 할 의무가 있으며, 이것이 바로 약속이행의 의무가 된다. 그런데 피약속인이 약속인의 말을 확신할 수 있는 유일한 (그리고 강력한) 근거가 바로 약속이행의 의무에 대한 약속인의 사전 인식이라면 확신견해는 악순환에 빠지게 된다. 스캔런은 약속인이 적절한 주의 원칙을 따를 때 이 문제가 해결될 수 있다고 보지만, 콜로드니와 월러스는 이 원칙은 약속인의 의도의 지속성을 (...) 보장하지 못하기에 피약속인의 확신 형성에 실패한다고 지적한다. 하지만 적절한 주의 원칙은 약속인이 자신의 약속 실현에 방해가 되는 예측 가능한 외부적 제약조건들을 명확히 인식한 후 실현가능성이 높은 약속만을 할 것을 요구하기에, 이 원칙은 그들의 주장과 달리 약속인의 의도의 지속성을 보장할 수 있다. 이러한 주장에 대해, 적절한 주의 원칙은 약속인이 자신의 의도가 변할 수 있다고 피약속인에게 경고할 때에도 적용될 수 있기에 이 원칙은 여전히 순환성반론에 도움이 되지 못한다는 반론이 제기될 수 있다. 하지만 행위자의 의도의 변화 가능성에 영향을 끼치는 근원적 내외부적 제약조건은 약속인과 피약속인 모두 인지하고 있는 사실이기에 그런 조건을 강조하는 것이 적절한 주의 원칙의 중심적 역할일 필요는 없다. 게다가 설령 그 원칙이 그런 역할을 수행한들 이는 피약속인의 확신을 특별히 감소시키지도 않는다. 물론 피약속인의 확신은 조건적 성격을 띠게 되겠지만 이러한 조건성이 확신의 가치가 실현되는 데 큰 장애물로 작동하는 것도 아니다. (shrink)

According to the Assurance Theory of testimony, in telling an audience something, a speaker offers their assurance that what is told is true, which is something like their guarantee, or promise, of truth. However, speakers also tell lies and say things they do not have the authority to back up. So why does understanding tellings to be a form of assurance explain how tellings can provide a reason for belief? This paper argues that reasons come once it (...) is recognised that tellings are trusted. And the logic by means of which trust gives reason to believe is quite general; it applies equally to belief that is based on evidence rather than assurance. Outlining this logic requires the introduction of the idea of epistemic presumptions, whose truth plays the role of ensuring a connection between believer, justification and truth. (shrink)

En contexte de protection de la jeunesse, dans plusieurs situations, il arrive que le développement d’un lien d’attachement ne puisse s’établir suite à du rejet, de l’abandon ou par l’incapacité des parents à reconnaître ou répondre aux besoins de l’enfant. Dans de telles situations, au Québec, on envisage de plus en plus une approche « projet de vie » pour l’enfant avec l’objectif de mettre fin à l’ambivalence et au vide affectif, ceci dans des délais qui ne compromettent pas sa (...) capacité de se développer harmonieusement. Dans cette perspective, nous présentons ici les résultats d’une étude exploratoire qui a pour objectif de dresser un premier portrait des jeunes pour qui un « projet de vie » fut élaboré dans sept centres jeunesse du Québec. (shrink)

The novel COVID-19 has created an exogenous shock to capital markets and, hence, an ideal opportunity for researchers to assess whether CSR-related activities provide an insurance-like mechanism to protect firms against the shock. Using a large sample of 4361 firms domiciled in 40 countries, we investigate the roles of CSR reporting and assurance in the negative consequences of COVID-19 on firm value. The results confirm that prior CSR reporting experience buffers firms against the adverse effects of the health crisis. (...) The results also support that not only does the assurance on CSR reports create a buffering effect against the health crisis, but it also intensifies the buffering effects of prior CSR reporting experience against the pandemic. Moreover, using difference-in-difference method for testing the link between CSR reporting and firm value, we show that the positive association of reporting and assurance with firm value is more pronounced during the pandemic as compared with the years preceding it. The results of this study are robust to various analyses. Replicating the analyses to the context of the global financial crisis, we find that prior CSR reporting experience and assurance provide similar buffering effects when a market is exposed to various exogenous shocks. The results also hold for the mandatory disclosure regimes. By distinguishing first and subsequent reports and assurance, we show that, unlike subsequent CSR reports and assurance, the initial ones cannot mitigate the negative effects of the crisis on firm value, indicating that stakeholders take into account longer-term CSR reporting experiences. Aside from reporting and assurance aspects of CSR, we analyze the role of CSR report's quality and accuracy and show that the adoption of Global Reporting Initiatives (GRI) frameworks can enhance socially responsible firms' resilience against systematic shocks. (shrink)

There are multiple positive effects of internationalization of Higher Education (HE) on enriching students’ experiences in general and providing opportunities for exchange and development of all segments of university functioning. This paper aims to contribute to determining the role of institutional QA in promotion of the international cooperation in HE by analysing undergraduate students’ perceptions on their international experience and comparing them to their home University. Individual experiences of students from the Southeast European University (SEEU) in North Macedonia, who participated (...) in Erasmus exchange program in the last two academic years (2021/22 and 2022/23), with regard to the main quality assurance (QA) principles and measurements applied at their home University, are being considered. Their academic progress at the international universities is also taken into consideration. The aim is to collect firsthand information from the main stakeholders in the QA process about areas that can be further developed, as well as to position SEEU and self-check where it stands comparing and benchmarking it with some reputable European universities in order to better prepare its students for the international job market. SEEU has one of the most developed QA systems in the wider region, created and constantly being developed based on the international standards and guidelines and the long institutional experience. Thus, the paper also aims to contribute to defining some basic standards of internationalization of QA which would be recommended to the institutions from less developed, ITC (inclusiveness target countries) in order to assist them to place and welcome international students more successfully. (shrink)

In this discussion of Sosa's second volume on reflective knowledge, I focus on the question of whether Sosa's account of knowledge is flawed for failing to capture a connection between possessing knowledge and gaining assurance of truth. In particular, I worry that if there is no more to reflective knowledge than apt belief about apt belief, where the understanding of aptness is the same at both the first and the second level, Sosa hasn't given us a way of gaining (...) philosophically satisfying knowledge. (shrink)

The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity (...) of assurance providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client–provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed. (shrink)

There is much in Thomas Hobbes’s political theory that contemporary political philosophy cannot readily accept—including Hobbes’s egoism, his unconditional right of self-defense, and his insistence that peace is only possible under absolute sovereign rule.[1] Nevertheless, we can and should embrace one of Hobbes’s central insights: that problems of assurance are of fundamental importance for questions of social justice, even, or especially, justice questions of global scale. In general, agents face normatively significant problems of assurance because they have imperfect (...) knowledge about the conduct of others and must therefore weigh consequent risks of action. Practically speaking, the basic human device for their resolution is for agents to form “agreements”—promises, conventions, social practices, or institutions—that reduce uncertainty and thus “assure” the parties involved. None of this necessarily bears on basic principles of morality or justice, at least not without further argument.[2] Hobbes’s dramatic assurance problem—the state of nature—makes this further step. It shows vividly how agreement-making may be not simply a useful device but a condition for the applicability of basic principles. In the absence of an agreed upon common power to assure compliance, Hobbes explains, basic principles of conduct—including considerations of justice and injustice—are simply out of place. The resulting uncertainty about what others will do in the name of self-preservation gives us sweeping liberty to defend ourselves. Contemporary political philosophy is concerned with substantive political morality and “ideal theory,” so it may seem that Hobbes’s problem of assurance—a matter of amoral selfpreservation—can simply be set aside. This is to underestimate the depth of Hobbes’s insight. As I will explain, assurance problems can take specifically moral forms, arising even among morally motivated agents, in a way which bears on the very applicability of fundamental moral principles. In central cases of normative political philosophy, justification of basic principles, even in “ideal theory,” must be tailored to the circumstances that give rise to assurance problems and the available human means for their resolution.. (shrink)

Different countries worldwide have issues with adapting legal terminology in a multilingual society. Such issues are still prevalent in Kazakhstan, where it is particularly difficult to guarantee the quality of laws written in the state language. This study aims to answer the question of what scientific, methodological, and legal mechanisms can be used to enhance legislative drafting practises in countries with two or more official languages by using Kazakhstan as an example. The Kazakh legal terminology reflects the societal communication requirements (...) for the control of public relations. According to the findings, the current challenges of establishing a legal conceptual framework in Kazakhstan are closely connected to trends in expanding the terminological lexicon. This trend stems from neologisation, optimisation of borrowings of legal terms, and internationalisation of legal discourse. The ways to improve the legislative drafting technique are suggested based on a generalised analysis of texts in the state language of some legislative instruments of the Republic of Kazakhstan. The article offers several recommendations for specialists-translators of legal texts practising in rule-making and lawyers-specialists in legislative drafting and review. (shrink)