Results for 'Social indicators'

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  1.  36
    The Social Indicators of the Reputation of an Expert.Gloria Origgi - 2022 - Social Epistemology 36 (5):541-549.
    A notion that comes from the toolbox of social sciences, trust has become a mainstream epistemological concept in the last 15 years. The notion of epistemic trust has been distinguished from the notion of moral and social trust, the former involves kinds of inferences about the others that are rationally justifiable. If I trust a scientist about the efficacy of a vaccine against COVID-19, I must have an epistemic justification. I am therefore rationally justified in trusting her because (...)
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  2. Social Indicators of Trust in the Age of Informational Chaos.T. Y. Branch & Gloria Origgi - 2022 - Social Epistemology 36 (5):533-540.
    Expert knowledge regularly informs personal and civic-decision making. To decide which experts to trust, lay publics —including policymakers and experts from other domains—use different epistemic and non-epistemic cues. Epistemic cues such as honesty, like when experts are forthcoming about conflicts of interest, are a popular way of understanding how people evaluate and decide which experts to trust. However, many other epistemic cues, like the evidence supporting information from experts, are inaccessible to lay publics. Therefore, lay publics simultaneously use second-order (...) cues in their environment to inform decisions to trust. These second-order social cues, or ‘social indicators of trust’, prevent lay publics from having to trust blindly. Social indicators of trust therefore inform lay publics’ epistemic vigilance, or constant low level-monitoring of testimony from experts. This special issue examines the nature, acquisition and application of social indicators of trust for scientific experts and institutions. It also raises questions about the types of trust asked of lay publics and challenges traditional normative assumptions about the relationship between science and lay publics through study of attitudes, values, and experiences. The issue descriptively re-examines the structure of institutions, their role and methods for ferrying information, as well as how social indicators operate in times of crisis. In this collection of works, we bridge history, science, philosophy of science, science and technology studies, science communication and social epistemology, to broaden the discourse on trust in experts and more accurately reflect the imperfect yet indispensable endeavour that trusting is. (shrink)
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  3. Why Trust Raoult? How Social Indicators Inform the Reputations of Experts.T. Y. Branch, Gloria Origgi & Tiffany Morisseau - 2022 - Social Epistemology 36 (3):299-316.
    The COVID-19 crisis has highlighted the considerable challenge of sourcing expertise and determining which experts to trust. Dissonant information fostered controversy in public discourse and encouraged an appeal to a wide range of social indicators of trustworthiness in order to decide whom to trust. We analyze public discourse on expertise by examining how social indicators inform the reputation of Dr. Didier Raoult, the French microbiologist who rose to international prominence as an early advocate for using hydroxychloroquine (...)
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  4. The social indicators of the reputation of an expert.Gloria Origgi - 2022 - Social Epistemology 36 (5):541-549.
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  5.  23
    Social indicators research and the theory of collective action.Werner Callebaut - 1978 - Philosophica 21:159-97.
  6.  13
    Nine social indices as functions of population size or density.Kathryn Kelley - 1985 - Bulletin of the Psychonomic Society 23 (2):124-126.
  7.  8
    Psychological literature: The personal and social sense.No Authorship Indicated - 1894 - Psychological Review 1 (6):646-653.
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  8.  36
    Social Indicators, Quality of Life and Economic Theory.Jan Drewnowski - 1980 - Philosophica 25.
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  9.  19
    Review of The complete social scientist: A Kurt Lewin reader. [REVIEW]No Authorship Indicated - 2001 - Journal of Theoretical and Philosophical Psychology 21 (1):92-93.
    Reviews the book, The complete social scientist: A Kurt Lewin reader edited by Martin Gold . Although he is often acknowledged as one of the primary founders of American social psychology, and despite frequent citations in the literature, the actual ideas of Kurt Lewin seem to have been—more often than not—ignored or disregarded by most psychologists over the course of the last half century. Fortunately, there are a number of indications that this clearly unacceptable, decades-long neglect of Lewin (...)
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  10. Enhanced Epistemic Trust and the Value-Free Ideal as a Social Indicator of Trust.T. Y. Branch - 2022 - Social Epistemology 36 (5):561-575.
    Publics trust experts for personal and pro-social reasons. Scientists are among the experts publics trust most, and so, epistemic trust is routinely afforded to them. The call for epistemic trust to be more socially situated in order to account for the impact of science on society and public welfare is at the forefront of enhanced epistemic trust. I argue that the value-free ideal for science challenges establishing enhanced epistemic trust by preventing the inclusion of non-epistemic values throughout the evaluation (...)
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  11.  9
    Review of Mystery of mysteries: Is evolution a social construction? [REVIEW]No Authorship Indicated - 2001 - Journal of Theoretical and Philosophical Psychology 21 (1):93-94.
    Reviews the book, Mystery of mysteries: Is evolution a social construction? by Michael Ruse . Beginning with such seminal figures as Erasmus and Charles Darwin and Julian Huxley, and considering closely such contemporary thinkers as Richard Dawkins, E. O. Wilson, Stephen J. Gould, and Richard Lewontin, Ruse sets out to explore the roles that metaphor and social context have played in the development of evolutionary theory from the 18th century to the present day. Framed within the context of (...)
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  12.  5
    Review of The psychic factors of civilization, Social Evolution, Civilization during the Middle Ages, and History of the Philosophy of History. [REVIEW]No Authorship Indicated - 1894 - Psychological Review 1 (4):400-411.
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  13.  10
    Review of An invitation to social construction. [REVIEW]No Authorship Indicated - 2000 - Journal of Theoretical and Philosophical Psychology 20 (1):92-93.
  14.  12
    Illness as social indicator: Hysteria in Schnitzler and Freud.Sigrid Schmid-Bortenschlager - 2000 - Semiotica 128 (3-4):513-526.
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  15.  21
    Philosophical Aspects of Social Indicators and Quality of Life Research - Some Tentative Conclusions.Werner Callebaut - 1980 - Philosophica 26.
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  16.  14
    The "Alibi-Function" of Social Indicators in Social Planning.Friedhelm Gehrmann - 1980 - Philosophica 25.
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  17.  15
    Review of Alas poor Darwin: Arguments against evolutionary psychology. [REVIEW]No Authorship Indicated - 2002 - Journal of Theoretical and Philosophical Psychology 22 (1):78-78.
    Reviews the book, Alas poor Darwin: Arguments against evolutionary psychology by Hilary Rose and Steven Rose . Recent years have seen a veritable explosion of books and articles trumpeting the ability of genetics and evolutionary psychology to explain human behavior. However, as the contributions in this provocative volume clearly attest, many biologists, social scientists, and philosophers have begun to rebel against this explanatory trend. Despite the wide variety of disciplinary backgrounds and interests reflected in this volume, a common and (...)
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  18.  16
    Review of Challenges to theoretical psychology. [REVIEW]No Authorship Indicated - 2000 - Journal of Theoretical and Philosophical Psychology 20 (2):243-244.
    Reviews the book, Challenges to theoretical psychology by Wolfgang Maiers, Betty Bayer, Barbara Duarte Esgalhado, Rene Jorna, and Ernst Schraube . This stimulating and wide-ranging collection is composed of selections from the program of the Seventh Biennial Conference of the International Society for Theoretical Psychology that was held in Berlin, Germany in April and May of 1997. The 55 essays are grouped into ten major thematic fields: Psychological Understanding and the Role of Theory; Critical History of Psychology; Foundational Issues in (...)
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  19.  13
    Review of Genes, genesis, and God: Values and their origins in natural and human history. [REVIEW]No Authorship Indicated - 1999 - Journal of Theoretical and Philosophical Psychology 19 (2):229-230.
    Reviews the book, Genes, genesis, and God: Values and their origins in natural and human history by Holmes Rolston III . Drawn from a series of lectures given by the author in November of 1997 at the University of Edinburgh as part of the Gifford Lectures, this book addresses the question of whether the supremely social and human phenomena of religion and ethics can be ultimately reduced to the phenomena of biology. Challenging much of what passes for unassailable truth (...)
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  20.  20
    Review of Re-envisioning psychology: Moral dimensions of theory and practice. [REVIEW]No Authorship Indicated - 2000 - Journal of Theoretical and Philosophical Psychology 20 (2):244-245.
    Reviews the book, Re-envisioning psychology: Moral dimensions of theory and practice by Frank C. Richardson, Blaine J. Fowers, and Charles B. Guignon . Not often in the discipline of psychology does a work of genuinely praiseworthy philosophical sophistication come along that also manages to avoid not only being overly narrow in its relevance but also avoids being filled with unintelligible and pseudo-intellectual jargon. This excellent text is an example of one such work. The authors divided their text into three major (...)
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  21.  8
    Review of The body. [REVIEW]No Authorship Indicated - 2001 - Journal of Theoretical and Philosophical Psychology 21 (1):96-97.
    Reviews the book, The body by Donn Welton . Over the last century, the nature and meaning of human embodiment has emerged as one of the more significant areas of philosophical and psychological inquiry. From at least the time of Edmund Husserl, many thinkers in the Continental tradition have striven to re-conceptualize the body and its relationship to self and other in such a way as to avoid the pitfalls of more traditional, reductionistic attempts that view the body solely in (...)
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  22. R. A. Bauer , "Social Indicators". [REVIEW]Alex C. Michalos - 1972 - Theory and Decision 3 (1):76.
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  23.  13
    Consciousness as a Field: The Transcendental Meditation and TM-Sidhi Program and Changes in Social Indicators.Michael Dillbeck, Kenneth Cavanaugh, Thomas Glen, David Orme-Johnson & Vicki Mittlefehldt - 1987 - Journal of Mind and Behavior 8 (1).
  24.  12
    Review of Merleau-Ponty, interiority and exteriority, psychic life and the world. [REVIEW]No Authorship Indicated - 2000 - Journal of Theoretical and Philosophical Psychology 20 (1):92-92.
    Reviews the book, Merleau-Ponty, interiority and exteriority, psychic life and the world by Dorothea Olkowski and James Morley . This book is a brief but informative and thoughtful anthology brings together the work of a number of contemporary scholars in philosophy, psychology, psychiatry, and comparative literature to demonstrate how Merleau-Ponty's understanding of the psyche and the material world has not only tremendous implications for philosophy, but also for the natural and social sciences. 2012 APA, all rights reserved).
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  25.  18
    The Student Strike: A Revealing Social Indicator.Diane Lamoureux & Karlis Racevskis - forthcoming - Theory and Event 15 (3).
  26.  26
    Indice du risque social : un outil pour mieux saisir les enjeux, risques et opportunités des projets miniers.Séphanie Yates - forthcoming - Éthique Publique.
    Peut-on prédire si un projet sera jugé socialement acceptable par ses principales parties prenantes? Dans un contexte où l’acceptabilité sociale en est venue à être considérée comme une condition à la réalisation de tout grand projet, cette question s’avère centrale pour tout développeur de projet, de même que pour les investisseurs qui les soutiennent. C’est dans cette perspective qu’a été développé l’Indice du risque social dans les projets miniers, une initiative soutenue par l’Autorité des marchés financiers à laquelle a (...)
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  27.  26
    Indice du risque social : un outil pour mieux saisir les enjeux, risques et opportunités des projets miniers.Stéphanie Yates & Bergeron - 2016 - Éthique Publique 18 (1).
    Peut-on prédire si un projet sera jugé socialement acceptable par ses principales parties prenantes? Dans un contexte où l’acceptabilité sociale en est venue à être considérée comme une condition à la réalisation de tout grand projet, cette question s’avère centrale pour tout développeur de projet, de même que pour les investisseurs qui les soutiennent. C’est dans cette perspective qu’a été développé l’Indice du risque social dans les projets miniers, une initiative soutenue par l’Autorité des marchés financiers à laquelle a (...)
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  28.  7
    Social thought in Indic civilization.Himanshu Roy (ed.) - 2022 - Thousand Oaks, California: SAGE Publications India Pvt.
    Social Thought in Indic Civilization presents an interdisciplinary perspective on the pre-colonial social thought. It draws on the methodologies and research traditions of history, political science and sociology to look at major themes and social processes to provide a comprehensive understanding of the society in the historical setting contextualized in the social and political relations of the time. The arguments, facts, themes and interpretations presented in the book are usually not found in the mainstream academic narratives. (...)
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  29.  96
    Are Corruption Indices a Self-Fulfilling Prophecy? A Social Labeling Perspective of Corruption.Danielle E. Warren & William S. Laufer - 2009 - Journal of Business Ethics 88 (4):841 - 849.
    Rankings of countries by perceived corruption have emerged over the past decade as leading indicators of governance and development. Designed to highlight countries that are known to be corrupt, their objective is to encourage transparency and good governance. High rankings on corruption, it is argued, will serve as a strong incentive for reform. The practice of ranking and labeling countries "corrupt," however, may have a perverse effect. Consistent with Social Labeling Theory, we argue that perceptual indices can encourage (...)
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  30.  64
    How can a ratings-based method for assessing corporate social responsibility (csr) provide an incentive to firms excluded from socially responsible investment indices to invest in csr?Avshalom Madhala Adam & Tal Shavit - 2008 - Journal of Business Ethics 82 (4):899 - 905.
    Socially Responsible Investment (SRI) indices play a major role in the stock markets. A connection between doing good and doing well in business is implied. Leading indices, such as the Domini Social Index and others, exemplify the movement toward investing in socially responsible corporations. However, the question remains: Does the ratings-based methodology for assessing corporate social responsibility (CSR) provide an incentive to firms excluded from SRI indices to invest in CSR? Not in its current format. The ratings-based methodology (...)
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  31.  23
    Social Quality Indicators in Times of Crisis: The Case of Greece.Konstantinos G. Kougias - 2014 - International Journal of Social Quality 4 (2):46-68.
    Chronic deficiencies of the Greek welfare state and the introduction of austerity measures as part of the international financial bailout agreements have created an explosive cocktail of poverty and social exclusion that severely tested the resilience of the frail social safety net and the demands of equity. The score on the indicators of social quality has worsened considerably as the Greek welfare system was overhauled. This article examines the four conditional factors of social quality from (...)
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  32.  38
    Are environmental social governance equity indices a better choice for investors? An Asian perspective.Ramiz Ur Rehman, Junrui Zhang, Jamshed Uppal, Charles Cullinan & Muhammad Akram Naseem - 2016 - Business Ethics: A European Review 25 (4):440-459.
    This article examines the risk and return profiles of stock indices composed of companies meeting environmental, social and governance screening criteria [such as the Dow Jones Sustainability Indices ] and conventional composite indices of eight Asian countries from 2002 to 2014. The results indicate that there are no significant differences in the returns or risk-adjusted returns between the ESG indices and the composite indices within countries. The results do reveal that the market volatility of the ESG indices is higher (...)
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  33.  21
    How Can a Ratings-based Method for Assessing Corporate Social Responsibility (CSR) Provide an Incentive to Firms Excluded from Socially Responsible Investment Indices to Invest in CSR?Avshalom Madhala Adam & Tal Shavit - 2008 - Journal of Business Ethics 82 (4):899-905.
    Socially Responsible Investment indices play a major role in the stock markets. A connection between doing good and doing well in business is implied. Leading indices, such as the Domini Social Index and others, exemplify the movement toward investing in socially responsible corporations. However, the question remains: Does the ratings-based methodology for assessing corporate social responsibility provide an incentive to firms excluded from SRI indices to invest in CSR? Not in its current format. The ratings-based methodology employed by (...)
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  34.  19
    Financial Indicators of Corporate Social Responsibility in Nigeria: A Binary Choice Analysis.Pat Obi & Inalegwu Ode Ichakpa - 2020 - International Journal of Business Governance and Ethics 14 (1):1.
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  35.  19
    Approach and follow behaviour – possible indicators of the human–horse relationship.Katalin Maros, Barbara Boross & Enikő Kubinyi - 2010 - Interaction Studies. Social Behaviour and Communication in Biological and Artificial Systemsinteraction Studies / Social Behaviour and Communication in Biological and Artificial Systemsinteraction Studies 11 (3):410-427.
    The aim of our study was to analyze the behavioural responses of horses to familiar humans and to find factors that may affect these responses in three tests: approach to, standing beside, and following the familiar person. We investigated the impacts of horse-related factors and human-related factors. Horses with one handler needed less time to approach the human than horses with more handlers. Standing beside the human correlated positively with following. Following was mainly affected by training. According to our results, (...)
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  36.  17
    Demonstratives as indicators of interactional focus: Spatial and social dimensions of Spanish esta and esa.Naomi Shin, Barbara Shaffer, Jill P. Morford & Luis Hinojosa- Cantú - 2020 - Cognitive Linguistics 31 (3):485-514.
    This paper adopts a cognitive linguistic framework to explore the influence of spatial and social factors on the use of Spanish demonstratives esta ‘this’ and esa ‘that’. Twenty adult Spanish speakers in Monterrey, Mexico, were asked questions prompting the selection of puzzle pieces for placement in a 25-piece puzzle located in the shared space between the participant and an addressee. Although participants were not explicitly instructed to produce demonstratives, the need to identify specific puzzle pieces naturally elicited a total (...)
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  37.  43
    Partnership Formation for Change: Indicators for Transformative Potential in Cross Sector Social Partnerships. [REVIEW]Maria May Seitanidi, Dimitrios N. Koufopoulos & Paul Palmer - 2010 - Journal of Business Ethics 94 (1):139 - 161.
    We provide a grounded model for analysing formation in cross sector social partnerships to understand why business and nonprofit organizations increasingly partner to address social issues. Our model introduces organizational characteristics, organizational motives and history of partner interactions as critical factors that indicate the potential for social change. We argue that organizational characteristics, motives and the history of interactions indicate transformative capacity, transformative intention and transformative experience, respectively. Together, these three factors consist of a framework that aids (...)
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  38.  14
    Corporate Social Responsibility performance assessment by using a linear combination of key indicators.Antonio Focacci - 2011 - International Journal of Business Governance and Ethics 6 (2):183-202.
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  39.  65
    Quantifying the social dimension of triple bottom line: Development of a framework and indicators to assess the social impact of organisations.Evonne Miller, Laurie Buys & Jennifer Summerville - 2007 - International Journal of Business Governance and Ethics 3 (3):223-237.
    Triple Bottom Line (TBL) reports, outlining the economic, environmental and social impact of organisations, are increasingly viewed as a business requirement. Unfortunately, despite global frameworks, there is no one established standard against which to evaluate the social dimension. Thus, current social reporting is often disparagingly described as a public relations exercise with limited accountability, consistency or comparability. This article outlines the development of a generic TBL social impact framework and questionnaire designed to quantify an organisation's (...) impact. Based on valid preexisting measures appropriate for organisations in the industrialised world, the proposed framework and questionnaire offers a comparable and objective social impact assessment tool for organisations. The aim is to prompt informed debate and discussion about current organisational social impact reporting, whilst providing organisations with a tool which enables the identification, quantification and comparability of social impact reporting. (shrink)
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  40.  34
    Assessing the Concurrent Validity of the Revised Kinder, Lydenberg, and Domini Corporate Social Performance Indicators.Mark Sharfman & Timothy A. Hart - 2015 - Business and Society 54 (5):575-598.
    This article examines the concurrent validity of the Kinder, Lydenberg, Domini Research & Analytics corporate social performance measures. Because KLD changed its evaluation methods to richer approaches, a new look at the concurrent validity of the indicators is necessary. To do this new look, the authors examine the new “Binary” and “Continuous” versions of the KLD and compare them with previous versions of KLD. The results suggest that the continuous scores provide better measurement characteristics than do the binary (...)
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  41.  43
    Is There a Gold Social Seal? The Financial Effects of Additions to and Deletions from Social Stock Indices.Konstantina Kappou & Ioannis Oikonomou - 2016 - Journal of Business Ethics 133 (3):533-552.
    This study investigates the financial effects of additions to and deletions from the most well-known social stock index: the MSCI KLD 400. Our study makes use of the unique setting that index reconstitution provides and allows us to bypass possible issues of endogeneity that commonly plague empirical studies of the link between corporate social and financial performance. By examining not only short-term returns but also trading activity, earnings per share, and long-term performance of stocks that are involved in (...)
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  42.  5
    Social sustainability in Egypt hospitality and tourism supply chains.Chéhab ElBelehy & José Crispim - forthcoming - Business and Society Review.
    Social sustainability is in its early stages in hospitality and tourism supply chains, especially in developing countries. This research draws on institutional and stakeholder theories to identify the adopted social sustainability practices in Egypt and to determine the factors affecting their implementation. A mixed-method research approach is followed involving interviews of hotel managers and a literature-based questionnaire answered by a total of 187 practitioners from hospitality and tourism supply chains in Egypt. The interviews revealed that social sustainability (...)
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  43.  8
    Identify and Assess Hydropower Project’s Multidimensional Social Impacts with Rough Set and Projection Pursuit Model.Hui An, Wenjing Yang, Jin Huang, Ai Huang, Zhongchi Wan & Min An - 2020 - Complexity 2020:1-16.
    To realize the coordinated and sustainable development of hydropower projects and regional society, comprehensively evaluating hydropower projects’ influence is critical. Usually, hydropower project development has an impact on environmental geology and social and regional cultural development. Based on comprehensive consideration of complicated geological conditions, fragile ecological environment, resettlement of reservoir area, and other factors of future hydropower development in each country, we have constructed a comprehensive evaluation index system of hydropower projects, including 4 first-level indicators of social (...)
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  44.  15
    Environments, natures and social theory: towards a critical hybridity.Damian F. White - 2016 - NewY ork, NY: Palgrave-Macmillan. Edited by Alan P. Rudy & Brian J. Gareau.
    From climate change to fossil fuel dependency, from the uneven effects of natural disasters to the loss of biodiversity: complex socio-environmental problems indicate the urgency for cross-disciplinary research into the ways in which the social, the natural and the technological are ever more entangled. This ground breaking text moves between environmental sociology and environmental geography, political and social ecology and critical design studies to provide a definitive mapping of the state of environmental social theory in the age (...)
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  45.  9
    Acceptability of operations as an indicator of corporate social performance.Mirja Mikkilä - 2003 - Business Ethics: A European Review 12 (1):78-87.
    There has been much theoretical debate on issues of business ethics during the last decades, but there has been little research which could concretise the content of these issues in terms of practical business. Although business life must frequently deal with concepts such as corporate social performance, business ethics and the acceptability of operations, the content and meaning of these concepts has remained flexible. In addition, rapid internationalisation and globalisation have introduced a number of new phenomena related to corporate (...)
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  46.  6
    Historicizing the comparative survey of freedom: tracing the social trajectory of an influential indicator.Emily Zerndt - 2020 - Science in Context 33 (2):121-144.
    ArgumentThe Comparative Survey of Freedom, first published by Freedom House in 1973, is now the most widely used indicator of democracy by both academics and the U.S. government alike. However, literature examining the Survey’s origins is virtually nonexistent. In this article, I use archival records to challenge Freedom House’s retrospective account of the indicator’s creation. Rather than the outcome of a scientific methodology by multiple social scientists, the Survey was produced by a single political scientist, Raymond Gastil, according to (...)
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  47.  48
    Statistical Indicators System regarding Religious Phenomena.Claudiu Herteliu - 2007 - Journal for the Study of Religions and Ideologies 6 (16):115-131.
    The approaching ways in religious phenomenon quantitative studies are, most of the times, based only on the evolution of adherent flows and population structure from a religious point of view. In this pape, an integrated statistical indicators system will be designed. The main purpose of the system is to enhance the quality and coherence of the religious phenomenon. The most important indicators from the integrated system are: context indicators (political, economical, socio-cultural, demographical), basic indicators, level and (...)
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  48.  10
    Corporate social responsibility in times of social distancing: Evidence from China.Md Jahidur Rahman, Qi Wu & Hongtao Zhu - forthcoming - Business Ethics, the Environment and Responsibility.
    This study investigates whether and how the intensity of social distancing from the Coronavirus disease 2019 (COVID-19) pandemic influences the corporate social responsibility (CSR) disclosure index. An empirical examination is carried out based on data from the Shanghai Stock Exchange from 2020 to 2022. CSR disclosure index is measured by the percentage of CSR-related press releases from the total press releases published on a certain day. The intensity of the COVID-19 pandemic is measured by the daily confirmed cases (...)
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  49.  5
    Coordination Analysis of Environmental and Social Problems in Transportation System.Zhiwen Chen - 2020 - Complexity 2020:1-10.
    This paper analyzes the characteristics of the transportation system and constructs a multidimensional urban public transportation evaluation index system from the perspective of basic network evaluation. The DEA efficiency evaluation model is constructed based on the perspective of environmental and social issues in transportation systems. Environmental and social issues in transportation systems refer to the differences in the average number of people carried and their technical indicators such as environmental pollution and energy consumption for different modes of (...)
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  50.  3
    Corporate social responsibility disclosure and corporate social irresponsibility in emerging economies: Does institutional quality matter?Ali Meftah Gerged, Kadmia M. Kehbuma & Eshani S. Beddewela - forthcoming - Business Ethics, the Environment and Responsibility.
    The Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub-Saharan Africa (SSA). By analyzing data from 600 firm-year observations across 13 SSA countries using panel quantile regression, we found a negative relationship between CSRD, (...)
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