Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results with previous studies, (...) and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

This study addresses the question of normative analysis of the value‐based aspects of nursing. In our perspective, values in science may be distinguished into (i) epistemic when related to the goals of truth and objectivity and (ii) non‐epistemic when related to social, cultural or political aspects. Furthermore, values can be called constitutive when necessary for a scientific enterprise, or contextual when contingently associated with science. Analysis of the roles of the various forms of values and models of knowledge translation provides (...) the ground to understand the specific role of values in nursing. A conceptual framework has been built to classify some of the classical perspectives on nursing knowledge and to examine the relationships between values and different forms of knowledge in nursing. It follows that adopting a normative perspective in the analysis of nursing knowledge provides key elements to identify its proper dimension. (shrink)

According to the received view crimes like torture, rape, enslavement or enforced prostitution are domestic crimes if they are committed as isolated or sporadic events, but become crimes against humanity when they are committed as part of a ‘widespread or systematic attack’ against a civilian population. Only in the latter case can these crimes be prosecuted by the international community. One of the most influential accounts of this idea is Larry May’s International Harm Principle, which states that crimes against humanity (...) are those that somehow ‘harm humanity.’ I argue that this principle is unable to provide an adequate account of crimes against humanity. Moreover, I argue that the principle fails to account for the idea that crimes against humanity are necessarily group based. I conclude by suggesting that the problem with May’s account is that it relies on a harm-based conception of crime which is very popular, but ultimately mistaken. I submit that in order to develop an adequate theory of crimes against humanity we need to abandon the harm-based model and replace it with an alternative conception of crime and criminal law, one based on the notion of accountability. (shrink)

Nursing knowledge stems from a dynamic interplay between population‐based scientific knowledge (the general) and specific clinical cases (the particular). We compared the ‘cascade model of knowledge translation’, also known as ‘classical biomedical model’ in clinical practice (in which knowledge gained at population level may be applied directly to a specific clinical context), with an emergentist model of knowledge translation. The structure and dynamics of nursing knowledge are outlined, adopting the distinction between epistemic and non‐epistemic values. Then, a (moderately) emergentist approach (...) to nursing knowledge is proposed, based on the assumption of a two‐way flow from the general to the particular and vice versa. The case of the ‘placebo effect’ is analysed as an example of emergentist knowledge. The placebo effect is usually considered difficult to be explained within the classical biomedical model, and we underscore its importance in shaping nursing knowledge. In fact, nurses are primarily responsible for administering placebo in the clinical setting and have an essential role in promoting the placebo effect and reducing the nocebo effect. The beliefs responsible for the placebo effect are as follows: (1) interactive, because they depend on the relationship between patients and health care professionals; (2) situated, because they occur in a given clinical context related to certain rituals; and (3) grounded on higher order beliefs concerning what an individual thinks about the beliefs of others. It is essential to know the clinical context and to understand other people's beliefs to make sense of the placebo effect. The placebo effect only works when the (higher order) beliefs of doctors, nurses and patients interact in a given setting. Finally, we argue for a close relationship between placebo effect and nursing knowledge. (shrink)

Diagnostic frameworks are essential to many scientific and technological activities and clinical practice. This study examines the main fundamental aspects of such frameworks. The three components required for all diagnoses are identified and examined, i.e. their normative dimension, temporal nature and structure, and teleological perspective.The normative dimension of a diagnosis is based on (1) epistemic values when associated with Hempel's inductive risk concerning the balance between false‐positive and false‐negative outcomes, leading to probabilistic judgements; and (2) non‐epistemic values when related to (...) ideas such as well‐being, normality, illness, etc, as idealized norms or ideal points of reference.It should be noted that medical diagnoses match the three necessary components, while some essential diagnostic frameworks – the taxonomies ofGordon andNANDA– in nursing lack some components. The main lack is normative as the most popular frameworks in nursing diagnosis seem to be descriptions of observed reality rather than normative and value‐based judgements in which both epistemic and non‐epistemic values may coexist. (shrink)

In this paper I outline a theory of legitimacy that grounds the state’s right to rule on a natural duty not to harm others. I argue that by refusing to enter the state, anarchists expose those living next to them to the dangers of the state of nature, thereby posing an unjust threat. Since we have a duty not to pose unjust threats to others, anarchists have a duty to leave the state of nature and enter the state. This duty (...) correlates to a claim-right possessed by those living next to them, who also have a right to act in self-defence to enforce this obligation. This argument, if successful, would be particularly attractive, as it provides an account of state legitimacy without importing any normative premises that libertarians would reject. (shrink)

It has often been asserted that burnout is primarily linked to occupational-context factors, and only secondarily to individual-level (e.g., personality) and non-work (or general) factors. We evaluated the validity of this view by examining the links between burnout and an array of 22 work-situated (effort-reward imbalance, unreasonable work tasks, unnecessary work tasks, weekly working hours, job autonomy, skill development, performance feedback, and support in work life), work-unrelated (sentimental accomplishment, familial accomplishment, number of child[ren], leisure activities, residential satisfaction, environmental quality, security (...) in daily life, and support in personal life), dispositional (neuroticism, sex, age, and physical condition), and intersecting (work–non-work conflict and non-work–work conflict) variables. The study involved schoolteachers from three different countries: France (N= 4,395), Spain (N= 611), and Switzerland (N= 514). Burnout was assessed with the Maslach Burnout Inventory for Educators. Most of our predictors were assessed based on widely used measures (e.g., neuroticism was assessed with the NEO-Five Factor Inventory). In order to assess sentimental accomplishment and familial accomplishment, we created two self-reported measures, namely, the Sentimental Accomplishment Inventory (SAI; 9 items) and the Familial Accomplishment Inventory (FAI; 9 items). The SAI and the FAI both showed strong reliability and high factorial validity. Exploratory structural equation modeling bifactor analysis and Mokken scaling suggested that both instruments could be considered essentially unidimensional. The study results showed that neuroticism, job strain, skill development, security in daily life, and work–non-work conflict were consistently associated with burnout across the three samples. Sample-specific predictors of burnout included sex, age, unreasonable work tasks, weekly working hours, job autonomy, support in work life, sentimental accomplishment, leisure activities, support in personal life, and non-work–work conflict. Relative weight analysis indicated that neuroticism was the best predictor of burnout in each sample. Our findings suggest that burnout’s nomological network may not be primarily job-related. We conclude that the tendency to de-emphasize individual-level and non-work factors in burnout research is unwise. This tendency may constitute a roadblock in the development of effective interventional strategies. The implications of our findings for burnout’s conceptual status are discussed. The neuroticism-burnout link should be further examined in longitudinal studies. (shrink)

With the understanding that art and technology continue to experience a (rapidly escalating) historical rapprochement, but also with the understanding that our comprehension of art and technology has tended to be constrained by scientific rigour and calculative thinking by one side, or have tended to change to the extreme from the lyrical: the objective of this article is to provide a reflective look for artists, humanists, scientists and engineers to consider these developments from the broader perspective it deserves, while maintaining (...) a focus on what should be the emerging core of this topic which is the relationship between art, technology and science: the state of the art in mechatronics and computing today is such that we can now begin to speak comfortably of the machine as artist, and we can begin to hope, too, that an aesthetic sensibility on the part of the machine might help generate an intelligent more friendly and responsive machine agency overall. The principle of the inhuman emphasises that the questions of ontology are not questions of being as subject, of being as consciousness, of being as Dasein, of being as body, of being as language, of being as human or of being as power, but of being as being. Finally, the ontological principle hypotheses that all beings are ontologically on an equal footing or that all are to the extent that they make a difference. However, until now not much has been said about “algorithmic entities”. From the above, it is clear that there are still many unanswered questions, for example: How to raise the question of techno-diversity when intellectuals yearn for a general artificial intelligence? We must go back to history to orient ourselves in our current situation with a sense of distance. Will it be possible to find strategies to free ourselves from this apocalyptic end of technological singularity and reopen the question of the creative future in machines in relation to humans? (shrink)

En La Verdad de la Ficción, Mario Presas compila nueve artículos de su autoría que, aunque fueron escritos en distintos momentos de su carrera y sin una conexión sistemática, están estrechamente ligados entre sí por una misma problemática filosófica: la apertura, a través del arte, a un tipo de saber que es propio de la experiencia estética. La tesis central que atraviesa a todos los capítulos consiste en sostener que el arte habilita una vía de acceso a la realidad que (...) no puede subsumirse ni reducirse a otros tipos de saber, en particular, al conocimiento científico. El autor sostiene que el saber que brinda la experiencia estética es insustituible en relación a la ciencia, sin que por ello uno de los dos tenga primacía sobre el otro. (shrink)

One influential explanation for the apparent shortcomings of Latin American philosophy is the “culture of domination” thesis, defended by Augusto Salazar Bondy (1926–1974). According to Salazar Bondy, the ultimate source of the problems besetting Latin American philosophy was to be found in the “culture of domination” that characterized Latin America countries and decisively shaped the philosophical activity of the thinkers working in those countries. In defending his thesis, Salazar Bondy introduced a number of ideas that remain useful for understanding various (...) aspects of Latin American philosophy. However, his commitment to a rather excessive determinism and his endorsement of a certain kind of essentialism ultimately undermine the plausibility of both the “culture of domination” thesis and his proposals for the regeneration of Latin American philosophy. (shrink)

In this paper I criticise an influential version of associative theory of political obligation and I offer a reformulation of the theory in ‘quasi-voluntarist’ terms. I argue that although unable by itself to solve the problem of political obligation, my quasi-voluntarist associative model can play an important role in solving this problem. Moreover, the model teaches us an important methodological lesson about the way in which we should think about the question of political obligation. Finally, I suggest that the quasi-voluntarist (...) associative model is particularly attractive because it manages to combine the main thrust of the traditional associative view with the most attractive feature of transactional theories, while avoiding at the same time the main problems that afflict each of these two approaches. (shrink)

Due to the recent gains in biomedical sciences, the fetus1 is more exposed and subjected to increasing possibilities of intervention, becoming a full-fledged patient, and entering more often into a...

Fierce debates surround the conceptualization and measurement of job-related distress in occupational health science. The use of burnout as an index of job-related distress, though commonplace, has increasingly been called into question. In this paper, we first highlight foundational problems that undermine the burnout construct and its legacy measure, the Maslach Burnout Inventory. Next, we report on advances in research on job-related distress that depart from the use of the burnout construct. Tracing the genesis of the burnout construct, we observe (...) that burnout’s definition was preestablished rather than derived from a rigorous research process and the MBI has little in the way of a theoretical or empirical foundation. Historical analysis suggests that the burnout construct was cobbled together from unchallenged personal impressions and anecdotal evidence before getting reified by the MBI. This state of affairs may account for many of the disconcerting problems encountered in burnout research. We close our paper by presenting the Occupational Depression Inventory, a recently developed instrument reflective of a renewed approach to job-related distress. The ODI has demonstrated robust psychometric and structural properties across countries, sexes, age groups, occupations, and languages. The instrument addresses job-related distress both dimensionally and categorically. A dimensional approach can be useful, for instance, in examining the dynamics of etiological processes and symptom development. A categorical approach can serve screening and diagnostic purposes and help clinicians and public health professionals in their decision-making. It is concluded that the ODI offers occupational health specialists a promising way forward. (shrink)

While commentary on Marx's treatment of the division of labor has often been a major theme in non-Analytical accounts of his thought, Analytical Marxists have by and large shown little interest in this topic, and in this regard G. A. Cohen's work is no exception. Insofar as Cohen does address this theme in his writings, his remarks serve merely to perpetuate a mistaken and untenable interpretation of Marx's views on the division of labor under communism, namely that Marx advocates abolition (...) of the division of labor. Contrary to the view that Cohen and others defend, what Marx in reality proposes is the abolition of what he called the manufacturing division of labor, and the mental/manual division of labor more generally, and for this reason Marx's position in effect amounts to a demand for the universalization of meaningful work. Richard Arneson's recent criticisms of a right to meaningful work do not invalidate Marx's critique of the division of labor, which retains much of its force and validity today. (shrink)

In this essay I examine Hegel's treatment of religion in the "Philosophy of Right" with the aim of, first, clarifying his view of the proper relation between religion and the state and, second, shedding some light on a few of the remarkable implications of the conceptual approach that he introduces. I focus above all on Hegel's novel and suggestive treatment of fanaticism, which I argue, is of special interest as an illustration of his conception of modernity. The implications of Hegel's (...) views for religiously inspired political engagement are also discussed. (shrink)

The term “political prisoner” plays an important role in contemporary affairs. But how coherent is the concept behind the term, and is use of this term essentially unobjectionable? As it turns out,...

En Tauroética, Fernando Savater pretende ofrecer una refutación tanto de los argumentos que se esgrimen para condenar (moralmente) las corridas de toros como de las razones que suelen aducirse para justificar una mayor consideración moral hacia los animales. Este intento de refutación se basa en varias tesis: los seres humanos no tenemos obligaciones morales con los animales, los animales no tienen "intereses", la argumentación antitaurina estriba en una equiparación equivocada de los animales con los seres humanos, quienes condenan las corridas (...) sostienen una postura ética muy contradictoria y prohibir las corridas sería atentar contra la libertad personal. El presente ensayo proporciona un análisis crítico de estos argumentos con el objetivo de demostrar que son muy defectuosos. In Tauroética Fernando Savater aims to offer a refutation of both the arguments used to condemn bullfighting on moral grounds and the reasons that are commonly cited to justify greater moral consideration for animals. Savater's attempted refutation rests on a number of distinct claims: human beings have no moral obligations toward animals; animals do not have interests; anti-bullfighting arguments illegitimately equate animals with human beings; those who condemn bullfighting maintain a contradictory moral position; and the prohibition of bullfighting would constitute an unjust curtailment of personal freedom. This essay provides a critical analysis of these claims and demonstrates that all of them are in fact untenable. (shrink)

La riflessione di Timothy Morton si muove all’interno di quel ripensamento del rapporto tra soggetto umano e ambiente – dunque anche dell’umano in generale - che la scienza ecologica è venuta imponendo con sempre maggiore urgenza. A partire da Hyperobjects, tuttavia, Morton si è inserito in quell’ampia ed eterogenea corrente, spesso definita «nuovo materialismo», che nel corso dell’ultimo decennio, sebbene in modi differenti, ha inteso tale ripensamento sempre più come una speculazione eminentemente ontologica: una rinnovata comprensione del modo d’essere dei (...) viventi e della loro interconnessione, in quest’ottica, appare come la via maestra per rimodellare «ecologicamente» la soggettività. In opposizione a questo approccio ontologico ed attingendo a quello critico-decostruttivo sviluppato nel precedente Ecology Without Nature, in questo articolo intendo sottolineare la necessità di riconoscere, anche nell’ambito del pensiero ecologico, il valore costitutivo delle mediazioni epistemiche, linguistiche e sociopolitiche distintive del soggetto umano, ma soprattutto della dimensione di storicità che di queste ultime è il denominatore comune. La frizione tra i due testi di Morton consente infatti di mettere a fuoco l’insufficienza di ogni eco-filosofia che pretenda di ripensare la costituzione del soggetto umano semplicemente tramite l’elaborazione di una differente ontologia dell’ambiente. (shrink)

L’article illustre les particularités procédurales qui caractérisent enquêtes et procès pour les infractions liées au crime organisé. Les règles spéciales édictées pour renforcer l’efficacité de la lutte contre les manifestations de la criminalité organisée sont examinées séparément selon qu’elles affectent directement le droit de la défense ou qu’elles augmentent le pouvoir d’investigation des organes d’enquête (police et ministère public), créant ainsi un grave déséquilibre entre accusation et défense. Même si l’on réduit les droits individuels pour mieux lutter contre le crime (...) organisé, il faut respecter la dignité humaine. Les mesures qui attentent à ces droits doivent être adoptées par un acte motivé de l’autorité judiciaire, dans les cas et selon les modalités prévus par la loi, dans le respect du principe de proportionnalité qui ne peut justifier un sacrifice des droits de la défense lors du jugement. (shrink)

The Catholic Church’s reflection on and assessment of the Covid-19 pandemic has developed in several areas. Inspired by the tradition of its social teaching, specifically by the values of the dignity of the human person, justice, solidarity, and the common good, a strong sense of responsibility—on the part of all to prevent the spread of the pandemic and care for the affected sick—was called for. This resulted in a series of interventions and documents on the various medical and spiritual issues (...) involved, particularly concerning the vaccines again Covid-19. In this short article, I draw out these insights from the official and universal reference point of the Catholic Church (i.e., Vatican sources in their various expressions and expertise). Interventions from other religions have also played a significant role during the Covid-19 pandemic as exemplified by the close relationship between certain religious actors and the World Health Organization. However, these alternative viewpoints, while important in and of themselves, do not find a suitable place within this work, which focuses on the Catholic Church’s perspective. (shrink)

In this article I criticize a theory of political obligation recently put forward by Christopher Wellman. Wellman's “samaritan theory” grounds both state legitimacy and political obligation in a natural duty to help people in need when this can be done at no unreasonable cost. I argue that this view is not able to account for some important features of the relation between state and citizens that Wellman himself seems to value. My conclusion is that the samaritan theory can only be (...) accepted if we are ready to give up either the traditional notion of political obligation as a prima facie duty valid for every citizen, or the current view of the relationships that should exist between states, citizens and foreigners (the view according to which states should have special concerns for their own citizens). (shrink)

This book offers a philosophically-informed exploration of Che Guevara’s most important contributions to radical political and social theory.

Using ethnographic data from rural Northeast Brazil, this article explores, firstly, how climate uncertainties are interconnected to processes of accountability and blame, and, secondly, how this connection affects the activity of climate forecasting. By framing climate events in ways that downplay the inherent uncertainties of the atmosphere, political discourses on various scales, as well as religious narratives, create a propitious context for the enactment of what I call accountability rituals. Forecasters seem to attract to themselves a great deal of the (...) collective anxieties related to climate, and are very often blamed for the negative impact of climate events. This blaming may take place in a variety of ways, and has a range of practical results: from real physical violence to attacks on the authority and legitimacy of forecasters, by way of ridicule and jokes. I conclude by suggesting that, on the one hand, the study of the social uses of climate-related uncertainties offers special opportunities for understanding how human societies deal with uncertainty and blame; and that, on the other hand, a better understanding of these issues is necessary to improve relations between climate forecasting and the societies where it takes place ? the latter being a key issue in the processes of understanding and adapting to climate change. (shrink)

Just war theory is currently dominated by two positions. According to the orthodox view, provided that jus in bello principles are respected, combatants have an equal right to fight, regardless of the justice of the cause pursued by their state. According to “revisionists” whenever combatants lack reasons to believe that the war they are ordered to fight is just, their duty is to disobey. I argue that when members of a legitimate state acting in good faith are ordered to fight, (...) they acquire a pro-tanto obligation to obey which does not depend for its validity on the justice of the cause being pursued. However, when the war is unjust, this obligation may be overridden, under certain conditions, by the obligation not to contribute to the unjustified killing of innocents. This is because the pro-tanto force of the duty to obey the law is best understood in terms of “presumptive”, rather than “exclusionary” reasons for action. This approach captures the insights of both the orthodox and the revisionist view, while avoiding the problems that afflict each of them. (shrink)

Introduction: Law and Philosophy—Moral, Legal and Political Perspectives Content Type Journal Article Pages 237-239 DOI 10.1007/s11158-008-9068-9 Authors Massimo Renzo, University of Stirling Department of Philosophy Stirling 4LA FK9 UK Bjarke Viskum, University of Århus Department of Jurisprudence Langelandsgade 110, 3 tv. 8000 Arhus C Denmark Journal Res Publica Online ISSN 1572-8692 Print ISSN 1356-4765 Journal Volume Volume 14 Journal Issue Volume 14, Number 4.

Crimes against humanity are supposed to have a collective dimension with respect both to their victims and their perpetrators. According to the orthodox view, these crimes can be committed by individuals against individuals, but only in the context of a widespread or systematic attack against the group to which the victims belong. In this paper I offer a new conception of crimes against humanity and a new justification for their international prosecution. This conception has important implications as to which crimes (...) can be justifiably prosecuted and punished by the international community. I contend that the scope of the area of international criminal justice that deals with basic human rights violations should be wider than is currently acknowledged, in that it should include some individual violations of human rights, rather than only violations that have a collective dimension. (shrink)