In recent years there has been an explosion of interest by companies in developing approaches to instill values in their decision‐making processes and to manage and report on their social performance. The emerging field of social and ethical accounting, auditing and reporting (SEAAR) is characterised by considerable differentiation not only in terminology, but also in methodology and focus. This article aims to analyse the key conceptual and methodological differences between internally focussed approaches to SEAAR, dealing with ethics (behavioural) issues, and (...) externally focussed approaches to SEAAR, dealing with social (stakeholder) issues. In their discussion of the benefits and potential pitfalls of exclusively internally or externally focussed approaches the authors suggest two organisational metaphors as heuristics – the Cultish and the Chameleon organisation. The authors then propose an integrative approach to SEAAR which will overcome this dissonance and initiate a mutually reinforcing process that, in the long‐term, can build both internal trust and cohesiveness and external credibility. The suggested approach is characterised as social and ethical alchemy since the aim is to achieve more than the sum of the two separate parts – a business ethics programme and a social reporting process – by creating leverage and synergy between the key components. (shrink)

In recent years there has been an explosion of interest by companies in developing approaches to instill values in their decision‐making processes and to manage and report on their social performance. The emerging field of social and ethical accounting, auditing and reporting (SEAAR) is characterised by considerable differentiation not only in terminology, but also in methodology and focus. This article aims to analyse the key conceptual and methodological differences between internally focussed approaches to SEAAR, dealing with ethics (behavioural) issues, and (...) externally focussed approaches to SEAAR, dealing with social (stakeholder) issues. In their discussion of the benefits and potential pitfalls of exclusively internally or externally focussed approaches the authors suggest two organisational metaphors as heuristics – the Cultish and the Chameleon organisation. The authors then propose an integrative approach to SEAAR which will overcome this dissonance and initiate a mutually reinforcing process that, in the long‐term, can build both internal trust and cohesiveness and external credibility. The suggested approach is characterised as social and ethical alchemy since the aim is to achieve more than the sum of the two separate parts – a business ethics programme and a social reporting process – by creating leverage and synergy between the key components. (shrink)

Coll sees in the Christian worldview three core values that can be used to discern moral political actions: the importance of history, the ubiquity of tragedy, and practical wisdom.

This paper aims to integrate insights from psychoanalytic theory into business ethics research on the sources of ethical failures within organizations. We particularly draw from the analysis of sources and outcomes of neurotic processes that are part of human development, as described by the psychoanalyst Karen Horney and more recently by Manfred Kets de Vries; we interpret their insights from a stakeholder theory perspective. Business ethics research seems to have overlooked how “neurotic management styles” could be the antecedents of unethical (...) behavior within organizations. After showing the connection between five managerial neuroses and the corresponding potential ethical failures within organizations that have been already identified within business ethics research, we suggest three organizational strategies to counteract these failures. First, we argue that managers should pay greater attention at the complexity of human motivation, avoiding the simplistic view of compliance‐based approaches. Second, we discuss the importance of developing a conversation around values within organizations, enabling healthy individual growth and limiting the emergence of neurotic processes. Finally, we discuss the role of the business ethicist in facilitating such a process, suggesting a parallel between the role of the business ethicist and that of the psychoanalytic therapist. (shrink)

This paper aims to integrate insights from psychoanalytic theory into business ethics research on the sources of ethical failures within organizations. We particularly draw from the analysis of sources and outcomes of neurotic processes that are part of human development, as described by the psychoanalyst Karen Horney and more recently by Manfred Kets de Vries; we interpret their insights from a stakeholder theory perspective. Business ethics research seems to have overlooked how “neurotic management styles” could be the antecedents of unethical (...) behavior within organizations. After showing the connection between five managerial neuroses and the corresponding potential ethical failures within organizations that have been already identified within business ethics research, we suggest three organizational strategies to counteract these failures. First, we argue that managers should pay greater attention at the complexity of human motivation, avoiding the simplistic view of compliance‐based approaches. Second, we discuss the importance of developing a conversation around values within organizations, enabling healthy individual growth and limiting the emergence of neurotic processes. Finally, we discuss the role of the business ethicist in facilitating such a process, suggesting a parallel between the role of the business ethicist and that of the psychoanalytic therapist. (shrink)

In this article we discuss what are the implications for improving the design of corporate ethics programs, if we focus on the moral motivation accounts offered by main ethical theories. Virtue ethics, deontological ethics and utilitarianism offer different criteria of judgment to face moral dilemmas: Aristotle's virtues of character, Kant's categorical imperative, and Mill's greatest happiness principle are, respectively, their criteria to answer the question "What is the right thing to do?" We look at ethical theories from a different perspective: (...) the question we ask is "Why should I do the right thing?" In other words, we deal with the problem of moral motivation, and we examine the different rationale the main ethical theories provide. We then point out the relation between moral motivation and the concept of rationality in the different approaches - is acting morally seen as an expression of rational behavior? Our analysis of moral motivation provides a useful framework to improve the understanding of the relationships between formal and informal elements of corporate ethics programs, emphasizing the importance of the latter, often overlooked in compliance-focused programs. We conclude by suggesting that the concept of moral imagination can provide a unifying approach to enhance the effectiveness of corporate ethics programs, by providing an intangible asset that supports the implementation of their formal components into management decision making. (shrink)

The purpose of this paper is to provide a constructive criticism of Corporate Social Responsibility (CSR) standards. After pointing out a number of benefits and limitations in the effectiveness of CSR standards, both from a theoretical point of view and in the light of empirical evidence, we formulate and discuss a Paradox of CSR standards: despite being well-intended, CSR standards can favor the emergence of a thoughtless, blind and blinkered mindset which is counterproductive of their aim of enhancing the social (...) responsibility of the organization. We analyze three problems that might underlie the Paradox—namely the problem of deceptive measurements; the problem of responsibility erosion and the problem of blinkered culture. We apply the philosophical tradition of American Pragmatism to reflect on these issues in relation to different types of existing standards, and conclude by suggesting a number of considerations that could help both CSR standards developers and users to address the Paradox. (shrink)

Coll clearly advocates the Aristotelian notion that "moral principles are ultimately realized only in specific acts which human beings choose to carry out." He cites Washington, Lincoln, and Churchill as examples of leaders whose moral wisdom in political reasoning led to a statecraft explicitly derived from prudence.

The paper considers two main cases of how the creative arts can inform a greater appreciation of human dignity. The first case explores a form of theater, Commedia dell’Arte that has deep roots in Italian culture. The second recounts a set of theater exercises done with very minimal direction or self-direction in executive education and MBA courses at the Darden School, University of Virginia, in the United States. In both cases we highlight how the creative arts can be important for (...) promoting human dignity in organizations, and how they can lead to a more authentic conversation about values, ethics, and meaning. (shrink)

Background: Professional ethical codes are an important part of healthcare. They are part of the professionalisation of an occupation, are used for regulation of the professions and are intended to guide ethical behaviour in healthcare. However, so far, little is known about the practical use of professional codes in healthcare, particularly in paramedicine. Objective: The aim of this scoping review was to determine what is known in the existing literature about health professionals’ knowledge, awareness and use of their professional codes. (...) Method: A scoping review was performed based on a six-stage framework as described by Levac et al. Six databases were searched: OVID Medline, EMBASE, EMCARE, CINAHL, ProQuest and Scopus, in September 2020. Google Scholar, Trove and Google using.gov and.org websites were also searched for grey literature. Two reviewers independently assessed study eligibility. Results: The search yielded 1162 results after duplicate removal. Thirty-nine studies remained after title and abstract review. Twenty-five articles were included after full-text review. Sixteen examined nursing, eight examined medicine and one examined both nursing and medicine. No studies were identified that examined paramedicine. Twenty-one studies were of a cross-sectional design and four studies were of a qualitative design. Conclusion: Most health professionals know the codes exist, but do not think they know the content. Despite valuing professional codes highly, healthcare professionals do not use them regularly in clinical practice. Further research is needed, and professional codes should be made useful for practice and consideration given to how codes can be written, communicated and implemented to increase their actualisation in healthcare. Research should also begin in paramedicine to identify clinician’s knowledge and use of codes in this profession. Review registration: Open Science Framework – doi:10.17605/OSF.IO/NKBY4 Ethics Statement: This article does not contain any studies involving human participants performed by any of the authors. The review followed good scientific conduct. (shrink)

The paper considers two main cases of how the creative arts can inform a greater appreciation of human dignity. The first case explores a form of theater, Commedia dell’Arte that has deep roots in Italian culture. The second recounts a set of theater exercises done with very minimal direction or self-direction in executive education and MBA courses at the Darden School, University of Virginia, in the United States. In both cases we highlight how the creative arts can be important for (...) promoting human dignity in organizations, and how they can lead to a more authentic conversation about values, ethics, and meaning. (shrink)

Sílvia Coll-Vinent, licenciada en Filología Catalana por la Universidad Autónoma de Barcelona y doctora por la Universidad de Oxford, es profesora de la Facultad de Filosofía de la Universidad Ramon Llull (Barcelona).

After motivating a framework for evaluating top-down, middle-out, middle-in, and bottom-up ontology development strategies, we apply our framework to investigate whether infectious disease ontologies - specifically, the Virus Infectious Disease Ontology (VIDO) and the Coronavirus Infectious Disease Ontology (CIDO) - effectively promote semantic interoperability.

A statesman's responsibility to act morally while remaining politically fastidious is a primary difficulty in international relations. Theories that provide definitive guidance for political morality are often viewed with suspicion and considered unrealistic. Coll, in opposition to this dismissive approach, sees in the Christian worldview three core values that can be used to discern moral political actions: the importance of history, the ubiquity of tragedy, and practical wisdom. Coll explicates the Christian tradition that informs each of these values and considers (...) their pertinence in international relations today. He goes on to extract some general prescriptions for foreign policy, showing that these core values speak to military action, immigration, foreign aid, and the environment. (shrink)

This article discusses plant-closing decisions by multinational enterprises applying a stakeholder theory approach. In particular, we focus on the emergence of “intra-stakeholder alliances,” that is, alliances among the various stakeholder groups of a specific corporation. We analyze the emergence of stakeholder alliances in reaction to MNEs' decisions to terminate production locally and discuss their influence on the outcomes of such decisions. Our research is inspired by two exceptional case studies of two multinational breweries that announced their decisions to close niche (...) breweries in small towns in Italy and Belgium. In both cases, the initial decision was ultimately reversed through the actions of intra-stakeholder alliances. We combine insights from stakeholder theory and the social movement literature to analyze the action and influence of intra-stakeholder alliances in seven cases of plant-closing decisions. We conclude by formulating four general propositions that can provide guidance to MNE management in plant-closing decisions. Our findings extend managerial stakeholder theory, show how this approach can improve strategic management analysis, emphasize the importance of the relationships among stakeholders in the value-creation process, and shed light on the collective action and influence of intra-stakeholder alliances. (shrink)

We theorize that, in the current development of business ethics, there is a fruitful evolution that dissolves the dichotomy between the normative and behavioral research approaches developed, respectively, by philosophers and social scientists; this approach avoids many of the limitations originated by such distinction by reconnecting their two separate narratives. We call this emerging research model Humanistic Business Ethics (HBE) as it emphasizes the centrality of the human dimension of business and the importance of adopting a richer concept of humanity (...) in business ethics research. We argue that this specific research model in business ethics emerges when scholars combine a pragmatist philosophical approach with some key ideas coming from stakeholder theory, which we summarize and connect. By leveraging collaboration across ethics, economics, psychology, and entrepreneurship, HBE can help business and society scholars undertake fruitful inquiries into the way business works (and should work) at its best. (shrink)

Tax avoidance practices by Multinational Enterprises such as Google, Microsoft, Apple, Starbucks and others are increasingly under scrutiny both from a legal and an ethical perspective. In 2013, the OECD launched an ‘Action Plan’ to encourage the G20 countries to address Base Erosion and Profit Shifting through an internationally co-ordinated approach, arguing that tax avoidance represents a risk for tax revenues and tax fairness, potentially “undermining taxpayers voluntary compliance.” The analysis of tax avoidance in the existing business ethics literature suffers (...) from a black-and-white approach, contending either that tax avoidance is unethical or that, being legal, tax avoidance is also ethical. However, we believe that within tax avoidance practices there are important distinctions to be made. In this paper, we analyze the ethics of tax avoidance by identifying three different forms of avoidance practices: state-induced, strategic, and toxic avoidance. We develop a more nuanced approach reviewing both the ethical arguments in defense and the ethical issues associated with each form of tax avoidance. Finally, we propose an ethical framework that could assist executives and policy-makers in their decision-making concerning tax avoidance. (shrink)

This work analyzes the conceptual metaphors of depression in a corpus of 23 blogs written in Catalan by people suffering major depressive disorder. Its main aim was comparative, in order to check w...

Muslim migrants are the counter-figures through whom the modern Western identity is shaped. In Islamophobic discourses, they are constructed as inherently sexist and homophobic. In this ideological context, queer migrants coming from Muslim countries occupy an intersectional social location between Islamophobia and homophobia. In this paper we analyze the cinematic representation of queer migrants living in Europe coming from Muslim backgrounds. The aim of the paper is to analyze whether the films reproduce or subvert the Western “gay narrative”. The corpus (...) of analysis is made up of 19 films which were studied through a process of categorization of the relevant fragments in a matrix. The films are classified in three categories according to their approach. The first gathers those films that hold an assimilationist discourse, according to which queer migrants should embrace the Western “gay narrative” and abandon the values of the communities of origin. In the second category, the films propose a hybrid perspective in which characters merge elements from both the country of residence and the cultural background of origin in the exploration of their sexuality and gender. The films in the third category revolve around a metaphorical relationship between a queer migrant and a native person, promoting a reflection on the possibilities of transformative encounters that break the boundaries between supposedly opposed social groups. (shrink)

Resumen: El presente artículo propone una visión estructural de la e-justicia por contraposición al reduccionismo metodológico e instrumental actual que la concibe como la simple incorporación de los dispositivos tecnológicos de la información y de la comunicación a la función pública judicial de impartir justicia, cuando más, a una transformación cultural del órgano judicial. El análisis plantea que la justicia es un concepto medular de la estabilidad social, que no se agota en la funcionalidad judicial, que depende de las asignaciones (...) estimativas acerca de aquello que para cada sociedad significa la armonía o la armonización social en relación con la interferencia de las conductas entre los individuos que la conforman. Con la introducción de la teoría de la impetración de la justicia se propone que la sociedad sea un componente activo de la gestión conflictiva a partir de la idea de justicia que se construye de igual forma, sin permitir que se le conciba como un simple receptor de la demanda de justicia que de forma vertical entrega la organización pública al margen de la realidad social, que ha adquirido una nueva configuración con la eclosión de la tecnología en todos los ámbitos de la vida humana.: This paper proposes a structural vision of e-justice as opposed to the current methodological and instrumental reductionism that conceives it as the simple incorporation of information and communication technology devices to the judicial public function of imparting justice, or at most, to a cultural transformation of the judicial body. The analysis suggests that justice is a core concept of social stability, which is not exhausted in the judicial functionality, which depends on the estimative allocations about what for each society means harmony or social harmonization in relation to the interference of behaviors between the individuals that comprise it. With the introduction of the theory of the impetration of justice, it is proposed that society be an active component of conflict management based on the idea of justice that is constructed in the same way, without allowing it to be conceived as a simple receiver of the demand for justice that is delivered vertically by the public organization at the margin of social reality, which has acquired a new configuration with the emergence of technology in all areas of human life. (shrink)

What explains variation in hunting success? This paper examines foraging success among Inuit hunters, paying particular attention to factors that account for differential returns in hunting. Although there are several possibilities for explaining hunting success, this study finds that birth order and age are important predictors of foraging returns. Furthermore, data on food sharing suggests that birth order has important effects on the distribution of food. That is, early-born hunters not only produce more food, they give much of that food (...) to their parents, who then distribute it to the hunter’s younger siblings. These findings are discussed within the context of local resource enhancement and the value of early-born sons to Inuit parents. (shrink)

En este artículo me ocupo de la cuestión de cómo en las teorías de proceso dual se puede dar cuenta del autoengaño y su conexión con la racionalidad. Presento las versiones intencionalista y no intencionalista del autoengaño y muestro cómo el debate entre ellas puede dirimirse de manera más completa y satisfactoria en el marco de una teoría dual. En éste suelen aceptarse dos sistemas de razonamiento, uno heurístico y otro analítico, que compiten por el control de nuestras inferencias y (...) acciones, pero a veces interactúan y colaboran entre sí. Se defiende que si predomina la respuesta de S1, se puede ver el patrón del autoengaño como una forma de razonamiento heurístico y no únicamente como un vínculo causal. Se sugiere que las evaluaciones en cuanto a la racionalidad del proceso del autoengaño, dependerá del modo en que intervenga en el patrón de razonamiento y del sistema desde el cual se lleve a cabo. In this paper I discuss the phenomenon of self-deception and its connection with the notion of rationality linked to the dual process theories. I present the intentionalist and nonintentionalist accounts of self-deception and aim to show how the debate between them can be resolved in a more comprehensive and satisfactory manner, if it is placed in the frame of the dual process theories. The dual model usually accepts two kinds of reasoning processes, heuristic and analytic, referred to two different systems, S1 and S2. These processes compete for control of our inferences and actions, but sometimes they interact and collaborate. It is suggested that in a dual model, the evaluations in terms of the rationality of the process will depend on the way in which self-deception participates in the reasoning process and on the system from which the evaluation takes place. (shrink)

The state members of the European Union have witnessed the emergence of equality policies which target discrimination on the grounds of sexual orientation and gender identity. These are usually based on the single issue model focusing exclusively on discrimination suffered by LGBT people, however there are other approaches to this issue which take into account the interaction of different axes of inequality, namely, the multiple and intersectional discrimination models. This article analyses the implications of these three models from a theoretical (...) and empirical perspective, pointing out their respective advantages and disadvantages. (shrink)

The 2019-2020 pandemic of the SARS-CoV-2 virus—the cause of the novel COVID-19 disease—is an exceptional moment in modern human history. The abrupt and intense cessation of human activities in the first months of the pandemic, when large parts of the global human population were in lockdown, had noticeable effects on the environment that can serve to identify key learning experiences to foster a deep reflection on the human relationship with nature, and their interdependence. There are precious lessons to be learned. (...) A global, tangible threat was needed to trigger a global lockdown, where different societies adopted different strategies and management measures to adapt or transform their activities. Humanity is still coming to terms with how to relaunch the economy while preventing further outbreaks. Here, I summarize the immediate positive and negative effects that the pandemic has had on the natural environment, with emphasis on marine ecosystems. I reflect on key lessons learned from this unprecedented situation so far. The essential role that the oceans play in maintaining the functioning of natural systems and key socio-economic activities is exceptionally relevant, and I discuss key not-to-miss opportunities to add the ‘Blue Recovery’ to the international agenda under the new ‘Build Back Better’ or ‘Healthy Recovery’ context after the acute phase of COVID-19. Achieving sustainable use of the ocean is one of the grand challenges of the new decade, and marine ecologists must play a more proactive role. (shrink)

In this article I examine M. Williams’ antisceptical strategy of considering skepticism as an unnatural position philosophically charged, which for him implies that skepticism has nothing to do with our epistemic practices. I admit that this strategy is really promising, especially when applied to Cartesian scepticism. However, when it faces an older ancestor of Cartesian scepticism, Pyrrhonian scepticism, this situation changes. I concentrate on Fogelin’s neopyrrhonist proposal and how Williams’ strategy would face it. I will defend that Pyrrhonian scepticism is (...) a completely natural kind of scepticism according to our epistemic practices. I will also maintain that this kind of skepticism is the unavoidable result of reflecting about those epistemic practices. (shrink)

Background Paramedicine is a newly regulated profession in Australia and with the introduction of regulation in 2018 for this profession came increased responsibilities – including the introduction of a professional code of conduct. Several countries now have regulation of paramedicine and associated professional codes to guide ethical and professional behaviour. Despite this, there has been no published research into paramedic understanding and use of their professional codes. Objectives To explore Australian paramedics’ use and understanding of their professional code of conduct. (...) Research design: This study used a qualitative descriptive design, underpinned by hermeneutic theory. Reflexive thematic analysis was used to analyse the interview data and identify Australian paramedic perceptions surrounding the use of their code of conduct. Results 11 Registered Paramedics from several states and territories were interviewed. Participants were invited to interview by advertisement on social media and the Australasian College of Paramedicine Web site. Participants had varied professional backgrounds including clinical work, education providers and policymakers/managers. Four themes were identified as follows: Theme 1 – ‘You don’t know, what you can’t know’; Theme 2 – ‘I don’t need the code – the code is for others’; Theme 3 – ‘It’s about time’; Theme 4 – ‘Navigating the new profession’. Ethical considerations: Ethics approval was granted by the Monash University Human Research Ethics Committee (MUHREC) Project ID: 28921. All participants provided informed consent. Conclusions The results of this study suggest that paramedics’ knowledge and use of their code is limited, and participants appeared to mostly rely instead on ‘common sense’ morals. Participants did appear to want to understand the broad concepts of the code more and have this better integrated into the profession. The code was also interpreted as important to the paramedic profession and its new professional status, helping to legitimise it as a health profession in Australia. (shrink)

Estas páginas plantean una serie de problemas que, a mi parecer, los sujetos de la emancipación colectiva deben de tener muy presentes para reconstruir sus idearios en el umbral del tercer milenio, después de las derrotas y de los fracasos del siglo XX. Aprovechando que se cumplen diez años de la muerte de Raymond Williams (1921-1988), he creído oportuno homenajear a este testigo excepcional de nuestro siglo haciendo una revisión de los problemas que acordó en los últimos años de su (...) vida. Problemas que ensombrecen más, si cabe, las perspectivas de conseguir una humanidad justa en un planeta habitable. Me estoy refiriendo a la manipulación informativa, a la mercantilización de la cultura y a los nefastos efectos antropológicos que la industria audiovisual puede ocasionar al estar controlada por grupos de poder intrínsecamente antidemocráticos. Estos n u e v o s problemas son los que, a mi juicio, dificultan la tarea de construir respuestas colectivas a los viejos problemas. Raymond Williams supo acotar sus análisis con rigor e intentó vislumbrar soluciones -siempre relativas y parciales- con humildad y cautela. (shrink)

On occasion, in multilateral negotiations, interested parties make unilateral demands. Certain agreements need unanimity. However, a lesser degree of consensus may be feasible. In this paper, an alternating demand bargaining game among n players is proposed, which envisages varying consensus requirements and commitment, both crucial in generating a unique and efficient outcome of the bargaining process.