A growing number of multinational companies (MNCs) report on their progress toward contributing to the Sustainable Development Goals (SDGs) in their annual reports, yet the amount and quality of the information they disclose varies significantly. The aim of this study is twofold: First, we investigate how transparent MNCs report on their SDG engagement and second, we study how the reported SDG engagement changed over time due to major shifts in sustainability reporting requirements. Using a dataset of the largest German MNCs, (...) we analyze their disclosure of SDG contribution reporting practices. Our results show that, overall, between 2016 and 2021 all German MNCs increased their SDG reporting activity and that the MNCs adopted four different practices to report their SDG engagement. We also found that the largest MNCs were more transparent and systematic in their SDG reporting than smaller MNCs, whose reporting was more heterogeneous. Our study contributes to legitimacy research and the role of transparency in corporate reporting as well as the debates on the efficacy of sustainability reporting legislation in the context of SDG engagement. Our findings imply that regulations on environmental and social regulation increase the transparency of sustainability reporting. (shrink)

Problems arise when applying the current procedural conceptualization of decision-making capacity to paediatric healthcare: Its emphasis on content-neutrality and rational cognition as well as its implicit assumption that capacity is an ability that resides within a person jeopardizes children’s position in decision-making. The purpose of the paper is to challenge this dominant account of capacity and provide an alternative for how capacity should be understood in paediatric care. First, the influence of developmental psychologist Jean Piaget upon the notion of capacity (...) is discussed, followed by an examination of Vygostky’s contextualist view on children’s development, which emphasizes social interactions and learning for decision-making capacity. In drawing parallels between autonomy and capacity, substantive approaches to relational autonomy are presented that underline the importance of the content of a decision. The authors then provide a relational reconceptualization of capacity that leads the focus away from the individual to include important social others such as parents and physicians. Within this new approach, the outcome of adults’ decision-making processes is accepted as a guiding factor for a good decision for the child. If the child makes a choice that is not approved by adults, the new conceptualization emphasizes mutual exchange and engagement by both parties. (shrink)

The hippocampal formation is known for its importance in conscious, declarative memory. Here, we report neuroimaging evidence in humans for an additional role of the hippocampal formation in nonconscious memory. We maskedly presented combinations of faces and written professions such that subjects were not aware of them. Nevertheless, the masked presentations activated many of the brain regions that unmasked presentations of these stimuli did. To induce a nonconscious retrieval of the faces and face-associated occupational information, subjects were instructed to view (...) the previously masked faces and to guess the professional category of each person—academic, artist, and workman. Guessing the professional category of previously masked versus new faces activated the left and right hippocampal formation and right perirhinal cortex as well as bilateral fusiform areas and fronto-temporal areas known to mediate the retrieval of semantic information. These activations within the semantic processing system suggest that conceptual knowledge acquired during masking was nonconsciously retrieved. Our data provide clues to an analogous role of the hippocampus in conscious and nonconscious memory. (shrink)

Background: This article describes the overall attitudes of children, their parents, and attending physicians toward including or excluding pediatric patients in medical communication and health care decision-making processes. Methods: Fifty-two interviews were carried out with pediatric patients (n = 17), their parents (n = 19), and attending oncologists (n = 16) in eight Swiss pediatric oncology centers. The interviews were analyzed using thematic coding. Results: Parenting styles, the child's personality, and maturity are factors that have a great impact upon the (...) inclusion of children in their health care processes. Children reported the desire to be heard and involved, but they did not want to dominate the decision-making process. Ensuring trust in the parent–child and physician–patient relationships and respecting the child as the affected person were important values determining children's involvement. These two considerations were closely connected with the concern that fantasies are often worse than reality. Seeking children's compliance with treatment was a practical but critical reason for informing them about their health care. The urge to protect them from upsetting news sometimes resulted in their (partial) exclusion. Conclusions: The ethical imperative for inclusion of children in their health care choices was not so much determined by the right for self-determination, but by the need to include them. If children are excluded, they imagine things, become more isolated, and are left alone with their fears. Nevertheless, the urge to protect children is innate, as adults often underestimate children's coping capacities. (shrink)

Wie werden in einzelnen Disziplinen Heureka-Effekte hervorgerufen? Wann leuchtet Wissenschaftlern in einem Fach ein Argument, ein Gedanke ein, wie werden sie davon überzeugt. Was sind die disziplinären Standards und wie sieht die Praxis im akademischen Alltag dazu aus? 15 Wissenschaftlerinnen und Wissenschaftler aus den Natur-, Geistes- und Sozialwissenschaften geben hierauf ihre Antworten in diesem Buch in einer Weise, dass alle, die das wissen wollen, sie auch verstehen.

The relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the tax relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g., personal (...) assistance) were mentioned. Furthermore, also little-studied categories of tax behavior emerged, such as accepting tax behavior e.g., being available to the tax authorities, or stalling tax behavior e.g., the intentional creation of complexity. The results comprehensively summarize the determinants of the tax relationship and tax compliance behaviors. Additionally, results highlight future research possibilities and illustrate policy interventions. (shrink)

While it is well known that SME owner–managers’ sustainability values and attitudes impact their company’s sustainability activities, they often face profit-driven institutional orders. In a qualitative study, we investigate which identities are critical for their engagement in sustainability and how these identities interrelate with their institutional environment. We applied a qualitative design with narratives from 29 owner–managers of hospitality businesses who belong to a New Zealand-based sustainability network. Our study revealed no single overarching sustainability identity; instead, six identities could be (...) identified as sustainability-related and be linked to different institutional orders. By analyzing the interplay between the identities and the institutional environment, we also found mechanisms on how SME owner–managers impact on their business’ sustainability. We revealed that an adequate institutional environment can foster the development of sustainability-related identities, which in turn can lead to cultural evolution towards more sustainability. By integrating identity theory with organizational institutionalism, we contribute to theoretical development and to further sustainability research at individual and institutional level. (shrink)

The involvement of children in non-beneficial clinical research is extremely important for improving pediatric care, but its ethical acceptability is still disputed. Therefore, various pro-research justifications have been proposed throughout the years. The present essay aims at contributing to the on-going discussion surrounding children’s participation in non-beneficial clinical research. Building on Wendler’s ‘contribution to a valuable project’ justification, but going beyond a risk/benefit analysis, it articulates a pro-research argument which appeals to a phenomenological view on the body and vulnerability. It (...) is claimed that children’s bodies are not mere physical objects, but body-subjects due to which children, as persons, can contribute to research that may hold no direct clinical benefit to them even before they can give informed consent. (shrink)

Key legislations in many countries emphasize the importance of involving children in decisions regarding their own health at a level commensurate with their age and capacities. Research is engaged in developing tools to assess capacity in children in order to facilitate their responsible involvement. These instruments, however, are usually based on the cognitive criteria for capacity assessment as defined by Appelbaum and Grisso and thus ill adapted to address the life-situation of children. The aim of this paper is to revisit (...) and critically reflect upon the current definitions of decision-making capacity. For this purpose, we propose to see capacity through the lens of essential contestability as it warns us against any reification of what it means to have capacity. Currently, capacity is often perceived of as a mental or cognitive ability which somehow resides within the person, obscuring the fact that capacity is not just an objective property which can be assessed, but always operates within a dominant cultural framework that “creates” that same capacity and defines the threshold between capable and incapable in a specific situation. Defining capacity as an essentially contested concept means using it in a questioning mode and giving space to alternative interpretations that might inform and advance the debate surrounding decision-making. (shrink)

Problems arise when applying the current procedural conceptualization of decision-making capacity to paediatric healthcare: Its emphasis on content-neutrality and rational cognition as well as its implicit assumption that capacity is an ability that resides within a person jeopardizes children’s position in decision-making. The purpose of the paper is to challenge this dominant account of capacity and provide an alternative for how capacity should be understood in paediatric care. First, the influence of developmental psychologist Jean Piaget upon the notion of capacity (...) is discussed, followed by an examination of Vygostky’s contextualist view on children’s development, which emphasizes social interactions and learning for decision-making capacity. In drawing parallels between autonomy and capacity, substantive approaches to relational autonomy are presented that underline the importance of the content of a decision. The authors then provide a relational reconceptualization of capacity that leads the focus away from the individual to include important social others such as parents and physicians. Within this new approach, the outcome of adults’ decision-making processes is accepted as a guiding factor for a good decision for the child. If the child makes a choice that is not approved by adults, the new conceptualization emphasizes mutual exchange and engagement by both parties. (shrink)

Cet article s’intéresse au potentiel des corpus web pour l’enseignement-apprentissage des langues étrangères. Les corpus web sont de très grands ensembles textuels provenant d’Internet. Leur constitution est largement automatisée, ce qui entraîne certaines caractéristiques qui peuvent laisser perplexes les spécialistes de l’apprentissage des langues médiées par les technologies (ALMT). Toutefois, les arguments suivants en leur faveur peuvent convaincre non seulement les linguistes, mais aussi les didacticiens : les corpus web contiennent des quantités de données très importantes permettant d’observer, à l’aide (...) d’outils de statistique textuelle, certaines caractéristiques de la langue en usage, qui sont moins visibles dans d’autres formes de représentation textuelle. Le mode de production de telles ressources est rationnel et peu coûteux. De plus, il semble légitime de les considérer comme le reflet d’une société en perpétuel changement, ayant tendance à s’organiser en réseaux. Dans cet article, je définirai les termes de « corpus pédagogique », « corpus réflexif » et « corpus web » et je comparerai les apports des deux derniers pour l’enseignement-apprentissage des langues étrangères. Je terminerai par la présentation d’éléments d’un scénario dédié à l’écriture d’une petite annonce destinée à vendre, donner ou échanger un objet. Conçu pour un public de l’enseignement secondaire en quatrième année d’apprentissage de l’allemand, ce scénario fournit le cadre pour l’évaluation du potentiel des corpus web dans un contexte pédagogique déterminé. (shrink)

This paper works out which conceptual and theoretical preconditions have to be met, among others, in order for a living creature to be able to have a feeling of being alive beyond the mere capacity for sensation. For the emergence of such a feeling, which can be equated with a rudimentary phenomenal consciousness (1.), it is not enough for the organism to be alive (2. a.). Rather it has to be able to conceive its body as a unit and to (...) relate its sensations to this unit (2. b.). Moreover mobility (2. c.), a basic sense of possibility (2. d.) and a rudimentary sense of time (2. e.) are also necessary. The analysis of these preconditions relies primarily on Aristotelian theoretical approaches, encompassing both historical interpretation (3. a.), and systematic work, which includes a look at the current debates in the analytic philosophical tradition (3. b.). (shrink)

A realist view of numbers often rests on the following thesis: statements like ‘The number of moons of Jupiter is four’ are identity statements in which the copula is flanked by singular terms whose semantic function consists in referring to a number (henceforth: Identity). On the basis of Identity the realists argue that the assertive use of such statements commits us to numbers. Recently, some anti-realists have disputed this argument. According to them, Identity is false, and, thus, we may deny (...) that the relevant statements commit us to numbers. The present paper argues that the correct linguistic analysis of the relevant number statements supports the anti-realist view that Identity is false. However, as will further be shown, pace the anti-realist, this analysis does not establish that such statements do not commit us to numbers after all. (shrink)

Testimony of oppression is testimony that something constitutes or contributes to a form of oppression, such as, for example, “The stranger’s comment was sexist.” Testimony of oppression that is given by members of the relevant oppressed group has the potential to play an important role in fostering a shared understanding of oppression. Yet, it is frequently dismissed out of hand. Against the background of a recent debate on moral testimony, this paper discusses the following question: How should privileged hearers approach (...) testimony of oppression if they aim to do so in an ethically and epistemically sound way? Should they defer or try to understand? Both strategies constitute ways of learning from testimony of oppression. However, they differ in important respects and exclude each other. Because testimony of oppression is often based on personal experience, empathizing with the speaker can play an important role in trying to understand testimony of oppression. While the fact that empathy can change your mind and the advantages of understanding over knowledge support trying to understand as the right approach to testimony of oppression, considerations of the “limits of empathy” and the value of deference support deferring. I argue that, on balance, these contrasting arguments allow for a limited defense of the role of empathy in learning from testimony of oppression. We should try to understand testimony of oppression by empathizing with the speaker, but not treat our ability to understand as a condition on accepting a speaker’s claim. (shrink)

Although moral relativists often appeal to cases of apparent moral disagreement between members of different communities to motivate their view, accounting for these exchanges as evincing genuine disagreements constitutes a challenge to the coherence of moral relativism. While many moral relativists acknowledge this problem, attempts to solve it so far have been wanting. In response, moral relativists either give up the claim that there can be moral disagreement between members of different communities or end up with a view on which (...) these disagreements have no “epistemic significance” because they are always faultless. This paper introduces an alternative strategy: accounting for disagreement in terms of “metalinguistic negotiation”. It argues that this strategy constitutes a better solution to the challenge disagreement poses for moral relativists because it leads to a nuanced understanding of the epistemic significance of moral disagreement between members of different communities. The upshot is a novel account of disagreement for moral relativists that has consequences for how moral relativism should be understood. (shrink)

Gaslighting is a form of manipulation that undermines a target’s confidence in their own cognitive faculties. Different forms of gaslighting can be distinguished according to whether they undermine a target’s confidence in their emotional reactions, perceptions, memory, or reasoning abilities. I focus on ‘emotional gaslighting’, which undermines a target’s confidence in their emotional reactions and corresponding evaluative judgments. While emotional gaslighting rarely occurs in isolation, it is often an important part of an overall gaslighting strategy. This is because emotions can (...) help us to understand the evaluative aspects of our situation and thus put us in a position to protest wrongs, which is a context in which gaslighting frequently occurs. I argue that affective empathy constitutes an important antidote to emotional gaslighting. Affective empathy can lead to endorsement of a target’s emotional reaction as appropriate to their situation and agreement with the corresponding evaluative judgment. When it leads to endorsement, affective empathy can counteract the effects of emotional gaslighting because it reassures a target in their ability to make evaluative judgments based on their emotional reactions. Because of its opposing effects, affective empathy with the victim thus constitutes an important intervention to emotional gaslighting on the part of third parties. (shrink)

As the pre-eminent Enlightenment philosopher, Kant famously calls on all humans to make up their own minds, independently from the constraints imposed on them by others. Kant's focus, however, is on universal human reason, and he tells us little about what makes us individual persons. In this book, Katharina T. Kraus explores Kant's distinctive account of psychological personhood by unfolding how, according to Kant, we come to know ourselves as such persons. Drawing on Kant's Critical works and on his (...) Lectures and Reflections, Kraus develops the first textually comprehensive and systematically coherent account of our capacity for what Kant calls 'inner experience'. The novel view of self-knowledge and self-formation in Kant that she offers addresses present-day issues in philosophy of mind and will be relevant for contemporary philosophical debates. It will be of interest to scholars of the history of philosophy, as well as of philosophy of mind and psychology. (shrink)

Social scientists have observed a sharp rise in affective polar­ization in many societies, particularly the United States. Since it is widely agreed that this poses a threat to democracy, finding solutions to this predicament is essential. One prominent proposal to depolarize the electorate holds that citizens need to exercise their capacities for empathy with the political opposition. However, defenders of the empathy response to affective polarization have yet to fully specify the range of mechanisms through which empathy can counteract polarization. (...) Recent proposals focus on empathy’s role in finding common ground and humanizing others. Drawing on the wider empathy literature, we identify several additional ways empathy might counter affective polarization. We show that the resultant account has important implications for the sorts of empathetic engagement with cross-partisans that is likely to reduce polarization. Our aim is to contribute to a deeper understanding of the potential of different kinds of empathetic engagement to counter polarization as well as the limits of empathy as a response to polarization. (shrink)

Katharina D. Giesel befasst sich mit den Fragen, was in den verschiedensten Sozialwissenschaften unter Leitbildern verstanden wird, wie diese Kategorie konzeptionell in Forschungs- und Handlungskonzepte eingebunden wird und inwiefern ...

During gestation, fetomaternal exchange occurs in the villous tree (labyrinth) of the placenta. Development of this structure depends on tightly coordinated cellular processes of branching morphogenesis and differentiation of specialized trophoblast cells. The basal chorionic trophoblast (BCT) cell layer that localizes next to the chorioallantoic interface is of critical importance for labyrinth morphogenesis in rodents. Gcm1‐positive cell clusters within this layer initiate branching morphogenesis thereby guiding allantoic fetal blood vessels towards maternal blood sinuses. Later these cells differentiate and contribute to (...) the syncytiotrophoblast of the fetomaternal barrier. Additional cells within the BCT layer sustain continued morphogenesis, possibly through a repopulating progenitor population. Several mouse mutants highlight the importance of a structurally intact BCT epithelium, and a growing number of studies addresses its patterning and epithelial architecture. Here, we review and discuss emerging concepts in labyrinth development focussing on the biology of the BCT cell layer. (shrink)

If circumstances were always simple and all arguers were always exclusively concerned with cognitive improvement, arguments would probably always be cooperative. However, we have other goals and there are other arguers, so in practice the default seems to be adversarial argumentation. We naturally inhabit the heuristically helpful but cooperation-inhibiting roles of proponents and opponents. We can, however, opt for more cooperative roles. The resources of virtue argumentation theory are used to explain when proactive cooperation is permissible, advisable, and even mandatory (...) – and also when it is not. (shrink)

Meta-emotions are emotions about emotions, such as, for example, shame about anger. An important subset of meta-emotions constitutes a special case of co-experienced emotions, in which one emotion is directed at another emotion experienced by a subject at the same time. By making us reflectively aware of our own first-order emotions and suggesting an evaluation of them, meta-emotions enable reflection on our own emotional sensibility. In this paper, I explore the roles of meta-emotions in the context of affective empathy. I (...) show that, whereas meta-emotions on the side of the target person increase the complexity of empathy’s success conditions, meta-emotions on the side of the empathiser expand the role of meta-emotions for self-reflection and give rise to parallel phenomena of other-directed reflection. Exploring the roles of meta-emotions in the context of affective empathy allows us to better understand the significance of meta-emotions, as well as the functions of affective empathy. (shrink)

A powerful objection against moral conventionalism says that it gives the wrong reasons for individual rights and duties. The reason why I must not break my promise to you, for example, should lie in the damage to you—rather than to the practice of promising or to all other participants in that practice. Common targets of this objection include the theories of Hobbes, Gauthier, Hooker, Binmore, and Rawls. I argue that the conventionalism of these theories is superficial; genuinely conventionalist theories are (...) not vulnerable to the objection; and genuine moral conventionalism is independently plausible. (shrink)

This paper investigates the process of reasoning through which a judge determines whether a precedent-case gives her a binding reason to follow in her present-case. I review the objections that have been raised against the two main accounts of reasoning by precedent: the rule-account and the analogy-account. I argue that both accounts can be made viable by amending them to meet the objections. Nonetheless, I believe that there is an argument for preferring accounts that integrate analogical reasoning: any account of (...) reasoning by precedent that is descriptively minimally adequate will leave some room for judicial discretion. Discretion should be used under consideration of the best legally relevant arguments for and against a decision. Integrating analogical reasoning helps the judge to bring to her own attention the strongest case for following. Analogical reasoning also eases the recognition of possible reasons for distinguishing. Thereby, it facilitates a more balanced decision-making process. (shrink)

Complex technology has become an essential aspect of everyday life. We rely on technology as part of basic infrastructure and repeatedly for tasks throughout the day. Yet, in many cases the relation surpasses mere reliance and evolves to trust in technology. A new, disruptive technology is blockchain. It claims to introduce trustless relationships among its users, aiming to eliminate the need for trust altogether—even being described as “the trust machine”. This paper presents a proposal to adjust the concept of trust (...) in blockchain applications with the tools provided by conceptual engineering. Its goal is to propose a concept of trust, that offers more than a halo term, devoid of the normative depth that the original, philosophical term actually carries. To evaluate possible concepts of trust in blockchain applications, five criteria are proposed: These criteria ensure that the conceptual relation indeed embodies trust, thereby being richer than mere reliance, and that the chosen concept highlights the active role of the trustor. While the concepts of trust in engineers and trust in algorithms have to be discarded, institutional trust emerges as a viable candidate, given some refinements. Ultimately, the concept of trust by normative expectations and attribution is suggested to capture the essence of trust in blockchain applications. (shrink)

This article historicizes a single stage in how the contemporary obsessive–compulsive disorder (OCD) category was built. Starting from the position that the two central components which make up OCD are ‘obsessions’ and ‘compulsions’, it illustrates how these concepts were taken apart by a small group of clinical psychologists working at the Institute of Psychiatry and the Maudsley psychiatric hospital in south London in the early 1970s, and why compulsions were investigated whilst obsessions were ignored. The decision to distinguish the previously (...) undifferentiated symptoms is attributed to the commitment amongst psychologists at the Maudsley, most notably Stanley Rachman, to an empirical conception of science which emphasized observability. Two aspects of this are discussed. First, compulsions were deemed ‘visible’ through their correspondence with animal behaviour. Second, the symptom was seen as open to an experimental modification procedure which privileged visible outcomes. Ultimately, the article concludes that the historical division between ‘obsessions’ and ‘compulsions’, and the extensive investigation of the latter, has had substantial implications for the development of OCD as a category centred on visible behaviours and treated through behavioural means. (shrink)

Because it is often argued that surrogacy should not be treated as contractual, the question arises in which terms this practice might then be couched. In this article, I argue that a phenomenology of surrogacy centering on the notion of trust provides a description that is illuminating from the moral point of view. My thesis is that surrogacy establishes a complex and extended reproductive unit––the “surrogacy triad” consisting of the surrogate mother, the child, and the intending parents––whose constituents are bound (...) together by mutual trustful commitments. Even though a trust-based approach does not provide an ultimate answer to whether surrogacy should be sanctioned or prohibited, it allows for at least some practical suggestions. In particular, I will argue that, under certain conditions, surrogacy is tenable within familial or other significant relationships, and I will stress the necessity of acknowledging the new relationships and moral commitments that result from this practice. (shrink)

This paper examines whether Kant’s Critical philosophy offers resources for a conception of empirical psychology as a theoretical science in its own right, rather than as a part of applied moral philosophy or of pragmatic anthropology. In contrast to current interpretations, this paper argues that Kant’s conception of inner experience provides relevant resources for the theoretical foundation of scientific psychology, in particular with respect to its subject matter and its methodological presuppositions. Central to this interpretation is the regulative idea of (...) the soul, which supplies principles of systematicity at different levels. Firstly, the idea defines the way in which we must reflect on mental beings, i.e., those beings that fall in the domain of psychology. Secondly, it provides a principle for the unification of a systematic body of psychological laws. In consequence, by approaching the object of psychology from the perspective of the self-conscious subject, who––in virtue of being capable of inner experience––first constitutes a psychological reality, Kant’s theory offers an attractive alternative to reductionist conceptions of psychology. (shrink)

This paper concerns Yablo’s theory of asserted content as it is developed in his new book Aboutness. Yablo’s central idea is that in order to specify the asserted content of a sentence, we have to subtract those parts of its full semantic content that concern irrelevant subject matters. The paper argues that it is doubtful whether Yablo’s account successfully deals with its most basic envisaged application: to account for a difference of apparent truth value in cases of ordinary presupposition failure. (...) In addition, some doubts are raised concerning the success of the extension of Yablo’s account to fictional talk, the informativeness of identity statements, and ontological commitments of number talk. (shrink)

_John Stuart Mill_ investigates the central elements of the 19th century philosopher’s most profound and influential works, from _On Liberty_ to _Utilitarianism_ and _The Subjection of Women_. Through close analysis of his primary works, it reveals the very heart of the thinker’s ideas, and examines them in the context of utilitarianism, liberalism and the British empiricism prevalent in Mill’s day. • Presents an analysis of the full range of Mill’s primary writings, getting to the core of the philosopher’s ideas. • (...) Examines the central elements of Mill’s writings in easily accessible prose • Places Mill’s work and thought within the larger cultural and social context of 19th century Britain • Illustrates the continued relevance of Mill’s philosophy to today’s reader. (shrink)