In the future, magic, prophecy, and faith, as well as the usual thought patterns of classical philosophy, but also revelations, will no longer serve to convey to people the meaning of existence. The book shows how they are superseded by the modern physical theory of matter. This has far-reaching implications since there is no possibility for the existence of a (creating) God and the cosmos has to be regarded as a "split zero". In addition the book presents an outline for (...) a cosmic ethic, which calls for mutual respect and mutual assistance between all people. (shrink)

In contrast to the recent rise to economic importance of offshore finance centres (OFCs), the topic of taxation has so far created little interest among scholars of corporate social responsibility (CSR). This paper makes two contributions to addressing this lacuna. Applying a range of influential normative theories of ethics, it first offers an ethical evaluation of tax havens. Second, the paper examines what use large firms that are headquartered in two OFCs—Bermuda and the Cayman Islands—make of formal CSR tools. The (...) emerging duplicity in tax havenbased companies professing social responsibility highlights once more the political nature of CSR, where at least some firms and/or industries can successfully limit government power to enact regulation as well as shape the discourse around CSR. The study of CSR in OFC-based firms thus calls into question the usefulness of the often quoted definition of CSR as going beyond the law. (shrink)

An introduction and translator's note by translator Peter Preuss are included in the text.

Codes of conduct have become the perhaps most often used tool to manage corporate social responsibility (CSR). Researchers have primarily analysed such documents at company-wide or trans-company levels, whereas there is a dearth of studies into the use of codes for particular corporate functions. Hence, this article will examine one particular group of sub-company level codes, namely codes of conduct that stipulate CSR criteria for suppliers. Examining such ethical sourcing policies adopted by the FTSE100 corporations, the article draws out what (...) environmental, social and economic issues large corporations perceive to be important in the management of their supply chains. At an aggregate level, the coverage of CSR issues is rather extensive, yet at the level of the individual corporation a degree of selectivity in the issues that are addressed becomes noticeable. The code content analysis furthermore confirms the business case and public pressure to be the most important drivers of CSR. Finally, the study highlights the role of isomorphic processes in the adoption of CSR tools. (shrink)

The supply chain management function is currently undergoing a dramatic change: it is adopting an increasingly strategic role. However, this growing financial importance is matched in only a handful of exemplary companies by a greater contribution to environmental protection initiatives in the supply chain. This paper explores some of the obstacles to greater supply chain management involvement in environmental protection and offers suggestions for greener supply. At a personal level, the gap between public opinion on the environment and managerial values (...) needs to be closed, and the support offered by management education and by professional bodies needs to be improved. Within the organisation, the reward structure for supply chain managers needs to move away from narrow economic criteria. Greener supply would also benefit from a larger supply chain management role in corporate strategy making; the function could even be offered a seat on the Board of Management. Changes to the mode of supply chain management, including improvements to the information flow on environmental issues, the decision–making tools used in the face of complex environmental challenges and novel approaches to supply chain management need to receive urgent attention. (shrink)

This article offers an overview over the wide scope business ethics has reached in German speaking countries; works which in their majority are not yet available in English translation. The proposed concepts range from a focus on the individual manager and a focus on moral education of managers, via the procedural model of discourse ethics to pressure group ethics and business ethics from a Christian point of view. Other authors suggest an economic theory of moral behaviour, or see ethics as (...) an assurance for decisions under uncertainty or argue for a more enlightened concept of economic rationality. (shrink)

ABSTRACT:The extant literature on cross-national differences in approaches to corporate social responsibility (CSR) has mostly focused on developed countries. Instead, we offer two inter-related studies into corporate codes of conduct issued by developing country multinational enterprises (DMNEs). First, we analyse code adoption rates and code content through a mixed methods design. Second, we use multilevel analyses to examine country-level drivers of differences in code content—specifically, elements of a country’s National Business System (NBS). We find that DMNEs are much more likely (...) to adopt a code of conduct than their domestic counterparts; however, this does not translate into greater code comprehensiveness. We also find support for the ‘substitute view’ of CSR in developing countries, i.e. that MNEs from poorer countries and from countries with lower governance effectiveness tend to express more comprehensive commitments. However, this dynamic does not extend to a country’s labour system; instead, CSR appears here to match the efficiency of a country’s labour market, thus reflecting the ‘mirror view’ of CSR. (shrink)

Studies into corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) have suggested that small businesses are different to the large companies on which CSR research usually focusses. Extending this argument, this article raises the question what differences in approaches to CSR there are within the SME category. Analysing the CSR strategy and performance of a medium-sized fashion retailer in the United Kingdom through manager interviews as well as customer and employee surveys, the article develops an analytical framework of (...) CSR in small, medium and large firms. The argument is developed that medium-sized firms occupy a transition stage, where some CSR features that are reminiscent of small enterprises are still important but get overlaid with aspects that are more typical of large companies. (shrink)

This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions without, a priori, emphasising one over any other. The integrative view presupposes that firms need to accept tensions in corporate sustainability and pursue different sustainability aspects simultaneously even if they seem to contradict each other. The framework proposed in this paper (...) goes beyond the traditional triad of economic, environmental and social dimensions and argues that tensions in corporate sustainability occur between different levels, in change processes and within a temporal and spatial context. The framework provides vital groundwork for managing tensions in corporate sustainability based on paradox strategies. The paper then applies the framework to identify and characterise four selected tensions and illustrates how key approaches from the literature on strategic contradictions, tensions and paradoxes—i.e., acceptance and resolution strategies—can be used to manage these tensions. Thereby, it refines the emerging literature on the integrative view for the management of tensions in corporate sustainability. The framework also provides managers with a better understanding of tensions in corporate sustainability and enables them to embrace these tensions in their decision making. (shrink)

Narrative is increasingly being recognised as an important tool both to manage and understand organisations. In particular, narrative is recognised to have an important influence on the perception of environmental issues in business, a particularly contested area of modern management. Management literature is, however, only beginning to develop a framework for evaluating the quality and legitimacy of narratives. Due to the highly fluid nature of narratives, the traditional notion of truth as reflecting ' objective reality' is not useful here. In (...) this article, an alternative approach that evaluates a narrative in two stages is developed. First, a horizontal reading investigates the surface of the narrative, its textual features, instrumental devices and its integrity as a text, to assess the quality of a narrative. Second, a more philosophical or vertical reading makes explicit the underlying value assumptions that author and reader bring to the writing and reading of the narrative to assess the narrative's claim to legitimacy. The framework is then tested against a narrative on the relationship between business and environment as espoused by a supply chain manager of a UK-based manufacturing company. (shrink)

Seen from a national business system perspective, the notion of corporate social responsibility emerges as a specifically US‐American response to challenges regarding the corporate place in society. With the spread of American capitalism, however, CSR is bound to come into contact – and conflict – with other approaches to the role of business in society that have been shaped by different national cultures. Within Europe, one such area of potential conflict concerns the role of organised labour in representing employee interests. (...) Studying the perceptions held by European trade unions on stakeholding, as one of the important concepts in the CSR discourse, does indeed reveal a considerable degree of union scepticism of CSR and its terminology. There is, however, also embryonic evidence of at least some unions attempting to link the CSR discourse to traditional union goals. Furthermore, national differences in union responses to CSR are beginning to emerge, which may, in turn, further shape the evolution of national business systems in Europe. (shrink)

The thesis of this article is that implicit memory does not exist. Implicit memory.

Business schools, and universities providing business education, from across the globe have increasingly engaged in responsible management education (RME), that is in embedding social, environmental and ethical topics in their teaching and research. However, we still do not fully understand the institutional pressures that have led to the adoption of RME, in particular concerning under-researched regions like Central and Eastern Europe (CEE). Hence, we undertook what is to our knowledge the most comprehensive study into the adoption of RME in CEE (...) to date (including 13 countries: Belarus, Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Russia, Slovenia and Ukraine). We find that, with regard to RME, isomorphic pressures seem to shape teaching and research in different ways, which suggests that the idea of a holistic approach to RME, promoted by, for example, the Principles of Responsible Management Education (PRME), needs to be revisited; rather, different trajectories of organizational engagement may emerge for each principle. As a contribution to institutional theory, we discuss how a highly fragmented organizational field—like RME with its multiple dimensions—impacts on notions of actor centrality, where actors achieve centrality with regard to some dimensions of the field but fail to do so for others. In particular, we found that the European Union holds centrality in the area of RME teaching, but not in RME research. Our findings thus suggest that the concept of field centrality needs further clarification. (shrink)

Codes of conduct have proliferated not only at company level, but also at supra-and suborganisational levels. However, the latter have remained an under-researched area within the CSR literature. Hence, this article examined what range of organisational and sub-organisational codes large companies - here the FTSE100 constituent companies -have developed. The article isolated seven different types of organisational and sub-organisational codes, which together with six supraorganisational ones form a lattice-work of intermeshing documents. Such a division of labour between types of codes (...) has two significant implications for CSR practice and research. In terms of corporate practice, an analysis of the content of the organisational and sub-organisational codes indicates that companies seem to enter into generalised commitments in the more visible documents, whereas other aspects, in particular more coercive aspects of CSR, get buried in the lower levels of the code hierarchy. In terms of research methodology, the differentiation between codes highlights that an analysis of codes of conduct alone is insufficient to establish what the CSR approach of a company is. Rather, it is the entire range of codes at organisational and sub-organisational levels that scholars of codes of conduct should be concerned with. (shrink)

In this paper, the logical structure of ethics and economics as one unified science is investigated and found to be inhomogeneously represented in Austroliberal literature. This structure is here built from axioms, deductions, and definitions: It is first established in its self-supportive bareness, secondly represented by pivotal passages of libertarian literature, and then widened by a third axiom in addition to the classical first axiom of action and the second axiom of variety. This third axiom and the deduction that follows (...) deal with supra-individual risks for the core of self-ownership and reflect on equality of inalienable, as opposed to alienable, property.Liberty is found to be a dispensable term. Instead, self-ownership is the pivotal notion on which civilized, contractual society is founded: the rock bottom of is propositions as opposed to ought propositions. Alienable property is identified as the only effective, coessential, and congeneric protective mantle around inalienable self-ownership. Equality, with respect to this core of self-ownership, could possibly turn out to be the philosophical foundation for the claim by any ethical norm to hold true for all equally.It is the present author’s hope that, by reinforcing and emphasizing the idea of self-ownership rather than the idea of liberty, this article will foster a greater acceptance for the libertarian desire for contractual solutions to social problems. (shrink)

Against the backdrop of an increasing importance of the purchasing function in manufacturing companies, this paper introduces the notion of a "green multiplier effect" and suggests that purchasing could become an important agent for change regarding environmental initiatives in the supply chain. The literature offers some support for this concept. However, a study into purchasing in Scottish manufacturing companies produces a less optimistic picture, as environmental initiatives involving the supply chain are rare. Where they occur, they are mostly undertaken in (...) a passive fashion, with the main motivation being compliance with legislation. Above-average environmental initiatives are reported from three industries: paper making, chemicals and electronics. Explanations of the discrepancy between anticipated and actual results point to the reactive nature of purchasing and to performance measurement systems that focus on economic criteria. (shrink)

The new millennium has witnessed a growing concern over the impact of multinational enterprises (MNEs) on human rights. Hence, this article explores (1) how wide-spread corporate policies on human rights are amongst large corporations, specifically the FTSE 100 constituent firms, (2) whether any sectors are particularly active in designing human rights policies and (3) where corporations have adopted such policies what their content is. In terms of adoption rates of human rights policies, evidence of exemplary approaches in individual companies contrasts (...) with a less satisfactory engagement pattern across the sample, as 42.8% of firms do not seem to address human rights at all. With regard to the content of corporate human rights policies, the study found shallow commitments to dominate, where companies focus on a narrow range of negative rights, i.e. on respecting human rights, rather than positive ones, i.e. initiatives to protect or fulfil human rights. (shrink)

This paper aims to take stock of the emerging international literature on the role of labor unions in corporate social responsibility (CSR). Where unions are discussed in the North American CSR literature at all, authors see them as foregrounding membership benefits over wider societal interests and hence contributing to systematic environmental degradation. In Europe, the managerialdiscretion of CSR clashes with the more regulated frameworks for employees and labor unions to influence corporate decision-making. Hence many European unions express a considerable degree (...) of skepticism of CSR. On the international scene, companies have become increasingly sensitive to how their labor management activities are perceived by the wider society, yet they may nevertheless continue with even highly controversial labor policies if they do not see a business case for changing these. In other words, CSR commitments by themselves would not seem to be sufficiently powerful to bring about systematic change in the management of labor. (shrink)

Alastair Hannay wrote that there is a campaign against the mental image and a look at the philosophical literature on that topic bears him out. But there is also a campaign against dreams. Given the first campaign this is not surprising. What is surprising is that they are separate campaigns. Intuitively mental images and dreams seem to be as alike as kittens and cats, the one being merely the developed form of the other, made possible by the fading of consciousness (...) of the real world. One would think that an attack on the one is also an attack on the other, at least in the sense that an analysis of the one will, with modest modifications, also be an analysis of the other.But this seems not to be so. To say that a man who pictured his nursery was not a spectator of a resemblance of his nursery, but rather resembled a. spectator of his nursery, may have some initial plausibility because some people behave in curious ways at such times. But to say this of a person who dreamt of his nursery is simply nonsense. (shrink)

Starting from the presupposition that European democracy is necessary to the survival and development of the European Union, the author deals with the process which may entail a European constitution, and discusses the elements of the present legal structure of the EU which are conducive to a European Democracy. In particular, the author focuses on the incomplete, polycentric, and dynamic character of a possible EC/EU constitution, and on the duality of its legitimating principle. This claim is that these characteristics necessitate (...) some institutional modifications of democratic principles if compared with national democracy, and that Euro‐democracy is possible if we do not simply apply the standards of democracy valid for Member States, but succeed in developing criteria which are adequate to the institutional qualities of the EC/EU. Finally, the author maintains the legal character of the regulatory power of the Community, and invokes the mutual legal bonds linking the Member States and their peoples as the source of the Community. (shrink)

The fundamental problem of Epicurean philosophy is understood as the problem of being human in a mechanical universe, which brings out the philosophical importance of Epicurus and guards against treating him as a museum piece. This interpretation of Epicurean ethics is developed against the background of a critical discussion of earlier interpretations. Although the whole range of the tetrapharmakos is covered in the book, as well as the Epicurean social philosophy of justice and friendship, the argument focuses on Epicurus' understanding (...) of the nature of pleasure, and pain and on the distinction between kinetic and katastematic pleasure. (shrink)

The author makes the claim that human rights have become an important institution of international relations, their inherent powerlessness notwithstanding. In the first step of the analysis, the author discusses the positive correlation between a nationâs socioeconomic well-being and the safe guarantee of human rights. However, the social and political disembeddedness of human rights and their universalist character actually constitute their inherent weakness, which is analyzed in the second part. In the third part, which deals with the future development of (...) human rights, the author makes the claim that the process of globalization does not only create the functional networks of economic, political, and military power elites, but also offers hope for the emergence of a global moral community in which the idea of human rights may become an essential institutional pillar. (shrink)