This paper examines the impact of integrated reporting on the integration of environmental, social, and governance issues into the business model and the related economic and ESG performance changes. To investigate these internal and external transformational effects of IR, important differences between IR and alternative ESG reporting strategies are worked out. Using three matched samples of companies from around the world for the sample period 2002–2011, IR companies are matched with companies applying no ESG reporting, stand-alone ESG reporting, or ESG (...) reporting in the annual report. The results suggest that IR is a superior mechanism only for the integration of ESG issues into the core business model when comparing IR with the ESG reporting strategies of no ESG reporting and ESG reporting in annual reports. In comparison with, stand-alone ESG reporting, the results indicate that IR is negatively associated with the ESG integration level and with the economic and ESG performance. Moreover, this negative impact is lower for companies that have already implemented ESG management tools prior to the initiation of IR and is stronger for companies residing in countries with legal requirements for the disclosure of ESG information. A separate change analysis reveals that companies do not benefit from a switch from stand-alone ESG reporting to IR. Thus, this paper provides empirical evidence that contradicts the general notion of IR as a superior reporting mechanism, as the benefits of IR are driven by several factors. (shrink)

When shared decision making breaks down and parents and medical providers have developed entrenched and conflicting views, ethical frameworks are needed to find a way forward. This article reviews the evolution of thought about the best interest standard and then discusses the advantages of the harm principle (HP) and the zone of parental discretion (ZPD). Applying these frameworks to parental refusals in situations of complexity and uncertainty presents challenges that necessitate concrete substeps to analyze the big picture and identify key (...) questions. I outline and defend a new decision-making tool that includes three parts: identifying the nature of the disagreement, checklists for key elements of the HP and ZPD, and a “think list” of specific questions designed to enhance use of the HP and ZPD in clinical decision making. These tools together will assist those embroiled in complex disagreements to disentangle the issues to find a path to resolution. (shrink)

ZusammenfassungKreuzfahrtschiffe zählen gegenwärtig zu den beliebtesten und zugleich umstrittensten Verkehrsmitteln. Das überdimensionale Schiff vor der Kulisse des historischen Zentrums von Venedig wurde zu einem ikonischen Bild. Der Artikel beleuchtet den Hintergrund dieser Debatte und untersucht die Verräumlichung der Kreuzfahrtindustrie durch Infrastrukturen und ihre Auswirkungen auf Venedig und die Lagune aus kulturanalytischer Sicht, und nimmt die Schnittmenge von kulturwissenschaftlicher Technikforschung und Technikgeschichte, kulturwissenschaftlicher Stadtforschung und der Analyse sozialer Bewegungen in den Blick.In meinem Beitrag zeichne ich die Entwicklung dieser Zusammenhänge nach und (...) zeige, wie Aktivist:innen, Vereine und engagierte Bürger:innen diese Verflechtungen aufgreifen und performen. Der Protest machte das Schiff zu einem wirkmächtigen Symbol für die infrastrukturelle Aneignung und Umgestaltung natürlicher und städtischer Räume. Da Transport- und Verkehrswege stets den Alltag der Menschen beeinflussen, gilt es, ihre Auswirkungen auf Praktiken, Räume und Beziehungen zu berücksichtigen, besonders in einer Stadt wie Venedig, wo Fuß- und Wasserwege stark zur Identität der Stadt und ihrer Bewohner:innen beitragen. Durch die Aktionen, das implizite Wissen über lokale Räume und das explizite Wissen, das das Protestnetzwerk produziert, widersetzt es sich hegemonialen Diskursen und trägt zugleich zu diesen bei. Ich argumentiere, dass das Schiff zu einer Metapher des globalen Kapitalismus wurde und daher als Symbol mit transnationaler Wirkung fungiert. (shrink)

In the wake of the most recent financial crisis, corporations have been criticized as being self-interested and unmindful of their relationship to society. Indeed, the blame is sometimes placed on the corporate legal form, which can exacerbate the tension between duties to shareholders and interests of stakeholders. In comparison, the Benefit Corporation (BC) is a new legal business entity that is obligated to pursue public benefit in addition to the responsibility to return profits to shareholders. It is legally a for-profit, (...) socially obligated, corporate form of business, with all the traditional corporate characteristics combined with societal responsibilities. Considering the history and perception of shareholder primacy in United States law, it is argued that this new business structure is an ethical step toward empowering socially committed commercial entities. The contribution of this research is to provide a fundamental base of knowledge about the new legal form of business, the BC, upon which further study may rely. First, the legal history of the corporation is briefly reviewed in order to provide context to the relationship of the corporate form to society, including exploration of the premise that shareholder wealth maximization is its best and only purpose. Second, the BC is described in detail, and state statutes are compared. Third, the BC is placed within the context of corporate social responsibility. Finally, opportunities for future research are discussed. (shrink)

Reports of children participating in hunger strikes while detained in offshore detention centres raise interrelated ethical issues and recognizable challenges for the medical decision-makers at these sites. A composite case study, informed by reports in the public domain, is employed to explore the unique challenges of consent and decision-making in these circumstances and the perennial issues inherent in adolescents’ developing capacity and autonomy. We present an amalgamated case of a fourteen-year-old adolescent who refused to consent to medical reversal of her (...) hunger strike protest. The medical team became the final arbiter when her parents, who were also in detention, could not agree with each other even after mediation. The case explores the complexity of evaluating the adolescent’s capacity to provide informed consent while influenced by the opinions of co-detainees in this extreme setting. We argue that the parents and the child had compromised decisional capacity due to the effects of detention. The challenges to the medical team are recognized and discussed. The team members faced a difficult dilemma and considered the competing values of the multiple cultural and ethical factors. Each team member integrated his or her own roles, duties, and discipline-specific professional guidelines with the primary goal of mitigating potential harms. (shrink)

Stories of young children who make up exaggerated stories provide questions for a discussion about lying.

The abilities to read, to write, and to compute are of crucial importance. Students who cannot read, write, or compute are in deep trouble. But important though these skills are, they do not encompass all of what people know or the ways in which what they know. An innovative literacy/theater project implemented in two sixth-grade classrooms of a high-poverty, urban, western Pennsylvania middle school was designed to help urban teachers address aliteracy by engaging their students in the discovery of three (...) young adult novels.1 The project was built on a partnership with a semiprofessional theater company that produced adaptations of the literature and designed instructional support materials to meet .. (shrink)

This paper examines whether and to what extent the overall business strategy influences the firm’s mismanagement of sustainability. Specifically, an empirical measure for the mismanagement of sustainability is developed by exploiting the newly available materiality guidelines for US firms to define industry-specific material sustainability issues. Using this measure, this paper shows that mismanagement of sustainability can represent unethical business behavior when firms intentionally perform better on immaterial issues than on material issues by diverting stakeholders’ attention from the firm’s low overall (...) sustainability performance. This paper assumes that the right business strategy can prevent such unethical actions. Based on Miles and Snow’s organizational theory, this paper distinguishes between Prospector and Defender business strategies. By employing multiple firm-level panel regressions, the findings suggest that Prospector-type firms are more likely to mismanage sustainability issues compared to Defender-type firms intentionally. The results give implications for researchers, regulators and standard setters, auditors, sustainability practitioners, and scholars. (shrink)

Review of Maria del Guadaloupe Davidson, Kathryn T. Gines, and Donna-Dale L. Marcano (eds), Convergences: Black Feminism and Philosophy (Albany: SUNY, 2010).

This essay argues that Marshall McLuhan’s most important ideas on the media are to be found in the early writings of the 1940s and 1950s. McLuhan’s work did not provide policy makers with concrete recommendations, nor did he leave communication scholars with a theory of the media; but he developed new methodological ‘probes’ for thinking through the effects of a variety of media on environments and bodies in the newly mediated context of North America in the post-WWII period. His approach (...) to media technology was aesthetic, interdisciplinary, transnational, phenomenological and driven by a commitment to pedagogy. His work was prophetic in terms of recognizing that electronic media would transform experiences of space and time, and the interrelation between global and local cultures. (shrink)

Professional providers of mental health services are motivated to help people, including, or especially, vulnerable people. We analyse the ethical implications of mental health providers accepting employment at detention centres that operate out of the normal regulatory structure of the modern state. Specifically, we examine tensions and moral harms experienced by providers at the Australian immigration detention centre on the island of Nauru. Australia has adopted indefinite offshore detention for asylum-seekers arriving by boat as part of a deterrence strategy that (...) relies on making detainment conditions harsh. This has known deleterious mental health effects. As a token to fiduciary care obligations, Australia employs mental health professionals to work on Nauru. These providers are often motivated to make a positive difference for detainees’ lives. We examine the overall impact of the providers’ work with detainees and the implications of their presence. The strongest evidence supports that the small mitigation of harms offered by these providers does not outweigh the harms of supporting a system designed to perpetuate human suffering. For mental health professionals considering working in offshore detention, we offer specific topics to scrutinise and weigh prior to employment. Because optimising detainee’s mental health is beyond the capacity of individual providers, we call for the organisations standardising and supporting mental health professionals to oppose employment of their associates in offshore detention. Lessons from this case study are generalisable to other jurisdictions to help inform organisations that licence and support mental health providers and individual providers considering work in similar settings. (shrink)

Downie and Schuklenk1 provide a clear narrative of the development of Canadian policy on medically assisted dying. This is very helpful for considering specific aspects of the continuing deliberations in Canada. This commentary presents an alternative perspective on the authors’ argument that narrow eligibility criteria for medical assistance in dying are discriminatory and unjustified. I argue that disability or mental illness as sole reason for accessing MAiD removes protections for all people who have times in their life when they have (...) mental illness or disability combined with intolerable suffering. I claim that individuals do not make their best, self-actualising decisions at those times and the supposed protections of vague terms such as incurable, advanced and decline are not clinically useful for evaluating eligibility for individuals with chronic health conditions. Within discussion of the impact of social determinants of health on access to MAiD, the authors present the argument that decisionally capable people with mental illness or disabilities as their sole underlying condition should be allowed to access MAiD. The authors state that opposing this access sacrifices patient rights and strips people of their agency. To support their argument, they embrace the idea that people with mental illness or disabilities belong to an identifiable cohort. They claim that …. (shrink)

Ayahuasca is a psychoactive beverage that is mostly used in ritualized settings (Santo Daime rituals, neo-shamanic rituals, and even do-it-yourself-rituals). It is a common practice in the investigated socio-cultural field to call these settings “healing rituals.” For this study, 15 people who underwent ayahuasca (self-)therapy for a particular disease like chronic pain, cancer, asthma, depression, alcohol abuse, or Hepatitis C were interviewed twice about their subjective concepts and beliefs on ayahuasca and healing. Qualitative data analysis revealed a variety of motivational (...) patterns, subjective effects, and user types. Most participants were convinced that ayahuasca had influenced their illness positively or improved their coping with their illness. More importantly, it had enhanced their well being in general. As a result, we concluded that the effects of ayahuasca should not be reduced to a pharmacological model. The substance should be conceptualized as a psychological catalyst that unfolds within different fields of sociocultural ideas. (shrink)

Cette édition numérique a été réalisée à partir d'un support physique, parfois ancien, conservé au sein du dépôt légal de la Bibliothèque nationale de France, conformément à la loi n° 2012-287 du 1er mars 2012 relative à l'exploitation des Livres indisponibles du XXe siècle. L'histoire des hommes est l'histoire de leurs guerres, dit-on, la paix ne serait qu'une trêve préparant de nouveaux conflits. « Copyright Electre » Pages de début Avant-propos Introduction Première partie - La réalité de la guerre Présentation (...) 1 - La guerre, l'ordre du monde et l'ordre de Dieu 2 - Le désir et la guerre 3 - La nature, le destin et la guerre 4 - La liberté et la guerre Deuxième partie - Les utopies de la paix Présentation 1 - Conjecture sur la paix naturelle 2 - La paix originelle et la paix civile 3 - La paix perpétuelle Troisième partie - Vers la paix Présentation 1 - La faille ontologique 2 - Une ontologie oubliée 3 - Laparole et la paix Pages de fin. (shrink)

Given Kripke’s semantic views, a statement, such as ‘Water is H 2 O’, expresses a necessary a posteriori truth. Yet it seems that we can conceive that this statement could have been false; hence, it appears that we can conceive impossible states of affairs as holding. Kripke used a de dicto strategy and a de re strategy to address three illusions that arise with respect to necessary a posteriori truths: (1) the illusion that a statement such as ‘Water is H (...) 2 O’ possibly expresses a falsehood, (2) the illusion that conceivability can fail to latch on to a genuine metaphysical possibility, and (3) the illusion that one can access a real metaphysical possibility by conceiving that water is not H 2 O. In this paper I argue that while Kripke’s de dicto strategy dispels (1), his strategies do not enable him to dispel (2) and (3). (shrink)

Koster investigates the subject of death and dying as depicted on Scandinavian runic stones from the Viking era. Her study calls into question our conventional understanding of the function of these inscriptions, showing that runic inscriptions were not limited to epigraphs, but were also prepared more generally for individuals who were still alive.".

PurposeMedical assistance in dying (MAiD) in Canada places the medical provider at the centre of the process. The MAiD provider holds primary responsibility for determining eligibility and becomes acquainted with patients’ inner desires and expressions of suffering. This is followed by the MAiD procedure of administering the lethal agent and being present at the death of eligible patients. We report participants’ perceptions of the emotional and moral impacts of this role.MethodologyTwo years after MAiD was legalised in Canada, 22 early-adopting physician (...) providers were interviewed. Data were examined using both phenomenological analysis and a novel ChatGPT-enhanced analysis of an anonymised subset of interview excerpts.FindingsParticipants described MAiD as emotionally provocative with both challenges and rewards. Providers expressed a positive moral impact when helping to optimise a patient’s autonomy and moral comfort with their role in relieving suffering. Providers experienced tensions around professional duty and balancing self with service to others. Personal choice and patient gratitude enhanced the provider experience, while uncertainty and conflict added difficulty.ConclusionsParticipants described MAiD provision as strongly aligned with a patient-centred ethos of practice. This study suggests that, despite challenges, providing MAiD can be a meaningful and satisfying practice for physicians. Understanding the emotional and moral impact and factors that enhance or detract from the providers’ experience allows future stakeholders to design and regulate assisted dying in ways congruent with the interests of patients, providers, families and society. (shrink)

Any worlds semantics for intentionality has to provide a plenitudinous theory of impossibility: For any impossible proposition, it should provide a world where it is true. Hence, also any semantics for impossibility statements that extends Lewis’s concretism about possible worlds should be plenitudinous. However, several such proposals for impossibilist semantics fail to accommodate two kinds of impossibility that, albeit not unheard of, have been largely neglected in the literature on impossible worlds, but that are bound to arise in the Lewisian (...) context. The proposals discussed here stop short of plenitude because they adhere to what Lewis occasionally referred to as ‘ontological truth’, as they lack the semantic ability to misrepresent ontological facts. The paper develops a framework for systematic misrepresentations on the basis of Mares’s situation-based account of impossible ‘worlds’, and which confines ‘ontological truth’ to possibility. It thus illustrates how a plenitude of impossibilities can be achieved. (shrink)

The study examines gradation as a central mode of 18th century thought. Originally a structural notion in the natural sciences, gradation underwent a change in the 17th century to become a major descriptive trope for gradually intensifying patterns of change. As a trope that extends across disciplinary boundaries, gradation became an important aesthetic concept of the period in areas as diverse as rhetoric, aesthetics, dramatic art, and music."--Provided by publisher.

As part of an ongoing process of Indigenous Nation Building, Gugu Badhun Nation is engaged in developing an economy according to Gugu Badhun values. Rather than simply mimicking capitalism, the practice of visioning this economy begins with considering core cultural principles for the Nation. Sharing is central for Gugu Badhun, and we argue that sharing is considered an act of sovereignty stemming from Gugu Badhun law. Other factors emerge from the focus on sharing, such as the responsibility to look after (...) one another, Country, plants and animals, and neighbouring Nations. This articulation of sharing as sovereignty illustrates Indigenous conceptions of sovereignty as a verb, rather than a noun. Storytelling is one way that Gugu Badhun enacts economic sovereignty through centring the Nation. Our research demonstrates the transformative potential of Indigenous Nation Building and Gugu Badhun people’s freedom to consider and express a preference for alternative economies. (shrink)

Le présent article s’appuie sur une pratique psychologique dans le cadre de visites médiatisées. Il cible notamment les entretiens cliniques réalisés par le psychologue avec les parents dans l’après-coup des visites médiatisées et a pour objectif de saisir l’enjeu clinique de ces temps d’entretiens. Deux vignettes cliniques permettent d’esquisser les potentialités des rencontres en l’absence des enfants. Il apparaît que ces entretiens favorisent le rétablissement d’une activité de mentalisation et de symbolisation. Enfin, une discussion métapsychologique éclaire les études de cas.

The Administration of Buddhism in China: A Study and Translation of Zanning and the Topical Compendium of the Buddhist Clergy, by Albert Welter. Cambria Press, 2018. 722pp., Hb. $154.99. ISBN-13: 9781604979428.

O artigo apresenta e analisa as representações acerca da espiritualidade presentes nos relatos de mulheres usuárias de substâncias que buscam acolhimento em comunidades terapêuticas (CTs) de perfil religioso. Os dados observados são provenientes de entrevistas semiestruturadas realizadas ao longo do segundo semestre de 2020 com mulheres acolhidas em duas CT’s, sendo uma delas de perfil católico carismático e outra vinculada a uma igreja que compõe o protestantismo histórico. As lideranças dessas instituições foram igualmente ouvidas com a intenção de alcançar informações (...) a respeito da maneira como religião e espiritualidade são acionadas e articuladas no método empregado por essas CTs. A principal conclusão desse trabalho indica que as estratégias institucionais aplicadas para afastar essas mulheres do uso de substâncias fundamentam-se em narrativas religiosas que, muitas vezes, são ressignificadas pelas acolhidas por meio de suas próprias experiências subjetivas ao longo da permanência na CT. Ainda, deve-se ressaltar que a espiritualidade vivenciada pelas entrevistadas parece, em algumas situações, confrontar as orientações institucionais. (shrink)