The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...) and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)

The utterance of morals or morality within a communist space is one that may, in the best of cases, raise a few eyebrows or, in the worst of cases, summon calls for condemnation or accusations of being unscientific. The subject of communist morality is one that is often ignored within the broader revolutionary left, while at the same time—especially within our current insurrectionary moment—beckons to be engaged with. As the hydra of neoliberalism begins its inevitable collapse, throwing capitalism once more (...) into a global crisis—and thusly its imperialist head begins to twist fascistically from the periphery back inward toward the United States and Europe—these categories that before seemed abstract and idealistic suddenly become vivid and tangible. Evil is how these injustices are described—in a non-hyperbolic fashion—by those engaged in the frontlines of revolutionary activity. So why is morality eschewed and denounced in left academic discourse? Are morals solely the provenance of the reactionary right or the dreamy idealist? (shrink)

Tomo I. La logica -- Tomo II. La religione (e dintorni).

La crisis desatada por la pandemia de la COVID-19 magnificó las asimetrías sociales. Caída del ingreso, mayor exposición al paro, inestabilidad laboral, incremento de las inequidades de género, colapso de la sanidad pública, y peores rendimientos en materia de aprendizaje e igualdad educativa se cuentan entre las consecuencias del aumento de la desigualdad global. En esta contribución argumento que la inequidad también se manifestó como desigualdad informativa. En un contexto donde la ponderación de la información se tornó más complicada, y (...) donde los aspectos epistémicos y axiológicos de la cultura del riesgo afloraron con singular claridad, la identidad social afectó la capacidad de evaluación de la información técnica y política. Los grupos sociales con menos educación e ingresos tuvieron una dieta informativa más restringida, con un énfasis en las redes sociales, menor conocimiento sobre el virus, ambivalencia frente a las medidas de actuación, o dificultades para ponderar la calidad de la información mediática e institucional. En definitiva, estuvieron más expuestos a las campañas de desinformación, particularmente agudizadas con el auge de las redes sociales en el mundo del capitalismo digital. A nivel individual, esta asimetría conspira contra la autonomía de las personas y su condición de ciudadanos. En el plano colectivo, amenaza el alcance y la calidad de la cultura científico-tecnológica y la gobernanza democrática. Es necesario discutir la relación entre desinformación y democracia, revalorizar el papel de la participación política para la gobernanza y la educación para la autonomía, el pensamiento y el desarrollo de una ética ciudadana cosmopolita. (shrink)

Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital. Using a set of listed European firms for the 2015–2020 period, we show that firms with better emission reduction effectiveness operate in nations with more public educational expenditure and scientific production, more extensive economic development, and better institutional and governance quality. (...) Moreover, emission reduction strategies are more pronounced in firms located in countries characterized by less masculinity, individualism, power distance, and uncertainty avoidance, and more long-term orientation and indulgence. In addition, we find that companies with better emission reduction effectiveness are found in countries with more natural capital, characterized by a life in harmony with nature and employing the finite resources available in a sustainable and environmentally conscious manner. Moreover, employing a two-stage model to identify the most relevant helix, we find that the political–legal system helix is the most pivotal in promoting firms' commitment to reducing environmental emissions. (shrink)

What importance do we recognize to the relationship between education and individuality in today’s educational institutions? Recent educational policy choices are increasingly focused on proposing curricula based on the skills to be acquired, (standard) action parameters for schools and on the use of “accountability” devices aimed at verifying the achievement of expected results. Following a similar approach, the individuality of each appears as a neglected element. In this article, the link between education and individuality in school curricula is addressed, according (...) to a phenomenological perspective. The starting point outlines a synthetic picture of the ways in which the philosophy of contemporary education thematizes the issue; then, in a second part, it develops a phenomenological description of the relationship between education and individuality such as to integrate and broaden the contributions of today’s philosophy of education. The article concludes by showing some implications aimed at rethinking the school experience as an opportunity for integral education and suggests indications for possible further research. (shrink)

What follows is the elaboration of a series of discussions held by the two authors at a seminar during which we tried to “read” Wim Wenders's Lisbon Story starting from Gregory Bateson's double bind theory. These discussions then developed into writings that were intertwined, hybridized, corrected, extended, and cut. We experimented directly with the game of relationships, the “mess that works” of the difficult distinction between map and territory, between epistemology and cinematography. Emerging from general considerations on cinema is the (...) double bind of the “crisis” of images, a prelude to a renewed faith in the creative and constructive possibilities of art: image not as a replica but as the experience of a relationship. (shrink)

Time processing is a multifaceted skill crucial for managing different aspects of life. In the current work, we explored the relationship between interoception and time processing by examining research on clinical models. We investigated whether time processing deficits are associated with dysfunction of the interoceptive system and/or insular cortex activity, which is crucial in decoding internal body signaling. Furthermore, we explored whether insular activation predicts the subjective experience of time (that is, the subjective duration of a target stimulus to be (...) timed). Overall, our work suggests that alteration of the interoceptive system could be a common psychophysiological hallmark of mental disorders affected by time processing deficits. (shrink)

This article has two objectives: firstly, studying the main contributions and deficiencies of the Law No. 103.13 on the fight of violence against women, enacted in Morocco on March 12th 2018. Secondly, studying ideological stress points between the civil society that is most committed with gender violence in Morocco, whose referents are based on the international declarations and conventions, and the governmental institutions of the Justice and Development Party, in power from January 2012, whose approaches are determined by the Islamist (...) ideology and by certain symbolic-religious Islamic specialties. (shrink)

Ignatius’ hymnographic corpus is still composed by the scattered group of compositions listed a century ago. But it is to be noted that on many of the compositions attributed to Ignatius, however, there is often the doubt of Theophanes’ authorship. This contribution starts from an analysis of the elements offered by the manuscript tradition in order to proceed to a complete redefinition of production and style of the hymnographer, according particular attention to the great number of Ignatius’ unedited compositions. On (...) one hand, in fact, it is possible to attribute to Ignatius, on the basis of the testimony of the liturgical Typikon of Evergetis, some canons already known by other means. On the other hand, in the manuscripts there is other hymnographic material, still completely unedited, which could be attributed to Ignatius and be useful to a comprehensive picture of the matter. (shrink)

"La più vertiginosa teoresi sul massimo e più attuale problema dell'essere nella scrittura inarrivabile di uno dei massimi poeti di ogni tempo."--Page [2] pf cover.

Negli scorsi decenni abbiamo assistito ad un processo di accelerazione centrifuga rispetto alla molarità statuale. Da un lato, tale accelerazione ha generato un interessante polimorfismo di valori, visioni del mondo e forme di vita, liberando quelle energie sociali e politiche che hanno contribuito e contribuiscono alla ridiscussione radicale dei più profondi presupposti del vivere comune. Dall’altro, tale carica liberogena si lega, come è ovvio, –insieme come causa e risultato– ad una crescente incertezza individuale e collettiva. Viviamo insomma in un’epoca panica, (...) che per molti aspetti ricorda proprio quella stagione barocca, che fece da crogiolo alla nascita degli Stati moderni e all’equilibrio Westfaliano. Il rischio è che di fronte al contemporaneo vuoto di risposte, resti la valorizzazione economica offerta dalla logica governamentale l’unica sponda di senso disponibile, con tutto il suo precipitato di sfruttamento e alienazione. È forse possibile ritrovare nella tensione metastorica fra barocco e classico una possibile linea di equilibrio fra dinamismo Istituente e stabilità dell’Istituito? (shrink)

This article is a first attempt to line out the conditions under which executives might have a real self-interest in pursuing a broad stakeholder management (SM) orientation to enlarge their power. We suggest that managers have wider latitude of action under an SM approach, even when this is instrumental to financial performance. The causally ambiguity of the performance effects of idiosyncratic relationships with stakeholders not only makes SM strategy difficult for competitors to imitate but also increases managerial discretion. When managers (...) use this situation for their own benefit, they can undermine the purported goals of the SM approach. By analyzing some of the factors that might lead to such disfunctionalities, this article advances a theory of the potential dark side of SM. (shrink)