ABSTRACT:In response to criticism of empirical or “positive” approaches to corporate social responsibility (CSR), we defend the importance of these approaches for any CSR theory that seeks to have practical impact. Although we acknowledge limitations to positive approaches, we unpack the neglected but crucial relationships between positive knowledge on the one hand and normative knowledge on the other in the implementation of CSR principles. Using the structure of a practical syllogism, we construct a model that displays the key role of (...) empirical knowledge in fulfilling a firm’s responsibility to society, paying special attention to the implications of the “ought implies can” dictum. We also defend the importance of one particular class of empirical claims; namely, claims from the field of economics. Even positive economic theory, which is often criticized for endorsing profits rather than values, can cooperate in intriguing ways with non-economic concepts in the implementation of CSR goals. (shrink)

This study complements previous empirical research on the business case for corporate social responsibility (CSR) by employing hitherto unused data on corporate social performance (CSP) and proposing statistical analyses to account for bi-directional causality between social and financial performance. By allowing for differences in the importance of single components of CSP between industries, the data in this study overcome certain limitations of the databases used in earlier studies. The econometrics employed offer a rigorous way of addressing the problem of endogeneity (...) due to simultaneous causality. Although the study’s results provide no evidence that there is a generic or universal business case for CSR, they indicate that there is a strong link between single stakeholder-related issues of CSR and financial performance. However, the analysis does not establish causality within these relationships. (shrink)

This study investigates the distinct and joint effects of corporate social performance, firm size, and visibility on a company’s decision to disclose sustainability-related information through sustainability reports. It seeks to provide more nuanced explanations for why certain companies tend to extensively report on their sustainability performance. First, while prior studies have predominantly focused on environmental reporting, the current analysis considers comprehensive sustainability reports that include both environmental and social issues. Second, the article argues that the effects of two important antecedents (...) of legitimacy pressure—firm size and organizational visibility—should be analyzed separately rather than restricting the analysis on the effects of legitimacy pressure per se. Third, it argues that the hypothesized effects are nonlinear because the marginal costs and benefits of sustainability reporting vary with a company’s CSP level, its size, and its visibility in the public. Finally, although there is a strong link between CSP and sustainability reporting, the strength of this link depends on its size and visibility. The study of 280 companies in environmentally and socially sensitive industries provides considerable support for these hypotheses, including evidence that size and visibility independently affect sustainability reporting and that the shape of the CSP/sustainability reporting link is contingent upon firm size and visibility. (shrink)

Selected works of author predominantly on Buddhist dialectical and logical study.

On essence of Mādhyamika philosophy by Lcaṅ-skya II Rol-paʼi-rdo-rje, 1717-1786 and commentaries by Dkon-mchog-ʼjigs-med-dbang-po, Khri-chen-bstan-pa-rab-rgya, and Dalai Lama XIV Bstan-ʼdzin-rgya-mtsho, 1935-.

Collected works of Rol-paʼi-rdo-rje on the doctrines of Dge-lugs-pa (Sect) and Buddhist philosophy.

Study on Buddhist philosophy and logic of affirming and non-affirming negative.

Study on the aspect of consciousness in Indic philosophy with special reference to the works of Vasubandhu, Śaṅkarācārya, and Aurobindo Ghose, 1872-1950, philosophers.

Encyclopedia of words and phrases of Hindu religion and philosophy.

Classical commentary, with supercommentaries, on Jaimini's Mīmāṃsāsūtra, basic work of the Mīmāṃsā school in Hindu philosophy.

On Buddhist logic and dialectical studies.

Buddhist logic; the principles of diputation arranged for the beginner.

Basic course of study of elementary Buddhist logic and dialectrical studies of Lamaist Buddhist in Tibet.

Text with commentary of Ye-shes-rgyal-mtshan's Theg dgu spyi bciṅs kyi ʼgrel bshad nyi maʼi ʼod zer on general perspective of the philosophical concept of Buddhist doctrine.

Explanation of the philosophical position (siddhānta) of the Vaibhāṣika, Sautrāntika, Yogācārya, and Mādhyamika schools of Buddhism.

Elementary Buddhist logic and dialectical studies.

Study of concept of Brahman in Upanishads with special reference to the philosophy of Śāṇḍilya.

On Buddhist logic and dialectical studies.

Study on the concept of jiva in Śaktiviśiṣṭādvaitavedānta philosophy and also in Indic philosophy.

Ethics as depicted in the Brahmanas, Hindu canonical texts.

Contributed seminar papers presented at Seminar on the subject of Siddhantavada, organized by Department of Nyayavaisheshika, Shri Lalbahadur Shastri Kendriya Sanskrit Vidyapeeth, New Delhi in 2016.

Study on the philosophy of semantics in Tantric texts and Sanskrit grammar.