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)

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)

The dominant theory of elite power, grounded in Weberian bureaucracy, has analyzed elites in terms of stable positions at the top of enduring institutions. Today, many conditions that spawned these stable ‘command posts’ no longer prevail, and elite power thus warrants rethinking. This article advances an argument about contemporary ‘influence elites’. The way they are organized and the modus operandi they employ to wield influence enable them to evade public accountability, a hallmark of a democratic society. Three cases are presented, (...) first to investigate changes in how elites operate and, second, to examine varying configurations in which the new elites are organized. The cases demonstrate that influence elites intermesh hierarchies and networks, serve as connectors, and coordinate influence from multiple, moving perches, inside and outside official structures. Their flexible and multi-positioned organizing modes call for reconsidering elite theory and grappling with the implications of these elites for democratic society. (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)

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)

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)

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)

Recent proponents of a divine command ethics have chiefly defended the theory by refuting objections rather than by offering “positive reasons” to support it. We here offer a catalogue of such positive arguments drawn from historical discussions of the theory. We presentarguments which focus on various properties of the divine nature and on the unique status of God, as well as arguments which are analogical in character. Finally, we describe a particularform of the theory to which these arguments point, and (...) indicate how they counteract a standard criticism of it. Throughout we pick up on previous work of Philip Quinn. (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)

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.

Des mortalités anormales frappent les ruchers d’Europe et d’autres continents depuis un peu plus de vingt ans. Depuis le début des troubles, des suspicions pèsent sur des insecticides d’un genre nouveau, utilisés en traitement de semences. La législation prescrivant l’évaluation des risques environnementaux de toute substance insecticide dès avant sa mise sur le marché, des apiculteurs sont allés consulter les dossiers portant sur les molécules suspectées, ce qui les a amenés à s’impliquer dans la critique et l’élaboration des règles d’évaluation, (...) et à côtoyer le monde des experts en toxicologie de l’abeille.Beehives across Europe and other continents have been affected by abnormal mortality for the last twenty years. Since these problems first appeared, suspicion has fallen on a new type of insecticide, which is used to treat seeds. The legislation prescribes environmental risk assessments of any insecticide substance before it reaches the market, and beekeepers therefore decided to consult the files concerning the suspect molecules. As a result, they became involved in critically reviewing and developing assessment rules, and thus came to rub shoulders with experts in bee toxicology. (shrink)

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)

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)

This article unfolds in three stages. First, it locates the emergence of modern conceptions of social justice in industrializing Europe, and especially in the discovery of the “social,” which provided a particular idiom for the liberal democratic politics for most of the twentieth century. Second, the article links this particular conception of the social to the political rationalities of the postwar welfare state and the identity of the social citizen. Finally, the article discusses the myriad ways in which this legacy (...) of the social and social justice has been disrupted, although not yet fully displaced, by the economic orthodoxies and individualization that inform the contemporary neoliberal governing project in Canada. The result, the article concludes, has been the institutionalization of insecurity, which demands the renewal of a social way of seeing and a politics of social justice on local and global scales. (shrink)

Combining political theory, gender analysis, and human psychology, Chanteur (the Sorbonne, U. of Paris) explores the failures of modern political theory to come to terms with the warlike nature of the human species, and proposes that the hope for peace lies in rediscovering the failed dialogue between men and women--the two aspects of the complete human species. Paper edition (unseen), $17.95. Annotation copyright by Book News, Inc., Portland, OR.

This chapter contains sections titled: Works cited Additional recommended readings.

This paper argues that the idea of inclusion is linked to the democratic tradition rather than to the republican one. By analyzing the origins and meaning of these two concepts, the author holds that democracy is rather linked to desire and republic to will (and to the expression of desire), and concludes that, since North Atlantic political tradition has not given a key role to desire, democracy, in order to overcome the difficulties it has been encountering in all parts of (...) the world, should take more account of desire and of the social struggles it brings to the fore. (shrink)

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

In this paper I distinguish three senses of could turn out/couldhave turned out in an attempt to elucidate how each is connected tothe notion of discovery and how each determines that a statement ofthe form `X could turn out P' (`X could have turned out P') is true.I argue that the actuality-oriented sense of could turn outbest captures what we ordinarily mean when we use could turnout or could have turned out in a nonevidential sense.

Qu’est-ce que le travail? La question posée par le titre de ce recueil offre un tremplin pour des réponses multiples et nuancées, fruits de recherches sur un large spectre temporel et spatial. Les articles qui le composent répondent à cette question en interrogeant la façon dont le genre définit notre compréhension du travail. Se trouvent donc placés au premier plan les problèmes relatifs à l’égalité, le rôle du marché versus l’espace privé, la question des capacités de production comparée a...

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.

Authentic Replicas: Buddhist Art in Medieval China by Hsueh-man Shen. Honolulu: University of Hawai‘i Press 2019. 352 pp.; 132 illustrations, 113 in colour. Hb $72 ISBN-13: 9780824867058.