This paper aims to investigate the current state of play on Environmental Social and Governance (ESG) integration and check the validity of the current metrics system by assessing if it will survive the COVID-19 crisis. By adopting a qualitative research approach through semi-structured anonymous interviews with 14 senior managers of six European listed companies we use a framework by assessing the mechanisms of reactivity on the effectiveness of ESG measures in times of COVID-19. By interpreting the practitioners’ points of view (...) through the lens of the sociological framework by Espeland and Sauder (Am J Sociol 113:1–40, 2007) our findings show different mechanisms of reactivity by companies on the effectiveness of ESG measures in times of COVID-19, i.e., active and passive conformity and active resistance. We also identified the main Corporate Social Responsibility (CSR) institutional factors that affect managers’ reactivity. An extensive re-formulation of the ESG metrics is required in the light of times of crisis, given that accountability and transparency are strongly linked to quantitative measures which can play a critical role in the financial system and investors’ engagement. Particularly, the strict distinction between “E”, “S” and “G” issues should be abandoned claiming a different holistic re-design of sustainability measures by considering the increasing relevance of the Social dimension in time of COVID-19. This study provides a valuable contribution to the existing literature on the measurement of sustainability within the link of accountability and crisis by highlighting new corporate needs to re-design the ESG metrics system. (shrink)

This article focuses mainly on (1) the policy of Delft University of Technology since 1992 as regards the university-wide introduction of a compulsory course on ethics and engineering, and (2) the ideal structure of such a course, including the educational goals of the course.

This paper forms an introduction to this issue, the contents of which arose directly or indirectly from a conference in May 2001 on Corruption of scientific integrity? — The commercialisation of academic science. The introduction, in recent decades, of business culture and values into universities and research institutions is incompatible with the openness which scientific and all academic pursuit traditionally require. It has given rise to a web of problems over intellectual property and conflict of interest which has even led (...) to corporate sponsors’ suppressing unfavourable results of clinical trials, to the detriment of patients’ health. Although there are those who see the norms of science developing to recognise the importance of instrumental science aiming at specific goals and of knowledge judged by its value in a context of application, none justifies the covert manipulation of results by vested interest. Public awareness of these problems is growing and creating a climate of opinion where they may be addressed. We suggest a way forward by the introduction of nationally and internationally-accepted guidelines for industrial collaboration which contain proper protections of the core purposes of universities and of the independence of their research. Some codes suggested for this purpose are discussed. We note that some universities are moving to adopt such codes of conduct, but argue the need for strong support from the government through its funding bodies. (shrink)

This paper introduces a generalization of Reiter’s notion of “extension” for default logic. The main difference from the original version mainly lies in the way conflicts among defaults are handled: in particular, this notion of “general extension” allows defaults not explicitly triggered to pre-empt other defaults. A consequence of the adoption of such a notion of extension is that the collection of all the general extensions of a default theory turns out to have a nontrivial algebraic structure. This fact has (...) two major technical fall-outs: first, it turns out that every default theory has a general extension; second, general extensions allow one to define a well-behaved, skeptical relation of defeasible consequence for default theories, satisfying the principles of Reflexivity, Cut, and Cautious Monotonicity formulated by D. Gabbay. (shrink)

The proliferation of computers in the business realm may lead to ethical problems between individual and societal rights, and the organization's need to control costs. In an attempt to explore the causes of this potential conflict, this study examined the varying levels of sensitivity 223 respondents assigned to different types of information typically stored in computer-based human resource information systems. It was found that information most directly related to the job — pay rate, fringe benefits, educational history — was considered (...) to be the most sensitive. Participants, however, were more concerned about certain types of individuals/groups accessing these systems than about the kinds of information contained in them. Implications of these findings are discussed. (shrink)

Environmental holism and environmental individualism are based on incompatible notions of moral considerability, and yield incompatible results. For Schopenhauer, every intelligible character--every irreducible instance of formative nature---defines a distinct moral patient, and for hirn both holistic entities and the individual members of higher species have distinguishable intelligible characters. Schopenhauer’s neglected metaethics thus can be used to generate an environmental ethics which is complete in the sense of synthesizing holism and individualism while simultaneously meeting TomRegan’s (implicit) demand that an environmental ethics (...) make moral patients of natural objects. (shrink)

Intentionality in Interaction revisits some of the classical questions to be found in the original programme for second-personal studies as established in Thompson's 2001 JCS issue and sheds new light on them, witnessing the evolving dynamics of such a programme over the last decade. The contributions in this issue approach the questions of how persons share intentions, emotions, and experiences, of how interaction is shaped by and transforms affection, emotion, and cognition, and of how such interactions develop over time and (...) provide important insights into the development of human capacities in general, both in normal and pathological cases. In this introduction, we situate the special issue in the context of social cognition in general and second-personal studies in particular. We propose an outline of a new framework to approach questions regarding interaction and its development and evolution, a framework based on a novel understanding of interaction in terms of engagement between persons. (shrink)

2011 Reprint of 1943 Edition. Full facsimile of the original edition, not reproduced with Optical Recognition Software. "St. Thomas Aquinas" is enriched by the author's unique ability to see the world through the saint's eyes, a fresh and animated view that shows us Aquinas as no other biography has. Acclaimed as the best book ever written on Aquinas by such outstanding Thomists as Jacques Maritain, Etienne Gilson, and Anton Pegis, this brilliant biography will completely capture the reader and leave him (...) desirous of reading Aquinas' own monumental work. (shrink)