This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Este trabajo surge de un diálogo interdisciplinario entre dos tesis doctorales, una de educación y otra de filosofía, que comparten un interés sobre formas emancipadoras y democráticas de pensar con otros y otras en la escuela pública latinoamericana. Desde una perspectiva crítica propia de la filosofía de la educación latinoamericana realizamos un análisis epistemológico sobre las distintas formas de habitar la pregunta dentro de una práctica filosófica con niños y niñas. Tomamos como objeto de estudio una experiencia específica de comunidad (...) de indagación realizada en 2022 en el sur de Mendoza, Argentina. Entramamos herramientas teóricas de Walter Kohan, Paulo Freire y Jacques Rancière con la intención de visibilizar diversas formas de habitar la producción de saberes dentro de dicha comunidad. Proponemos dos nudos problemáticos: por un lado, el orden explicador/embrutecedor a partir de Rancière y, por el otro,la pregunta como afirmación vital a partir de Kohan y Freire. Trabajamos una serie de disonancias en torno a la circulación y a la potencia de la pregunta en la escuela y la educación pública. Finalmente proponemos una síntesis de estas problemáticas en la postulación de una “pregunta niña” como potencia epistémica emancipadora que supone una intimidad con los otros y otras, con las cosas y el mundo abierta desde una igualdad política e intelectual radical. (shrink)

An atmosfere of fear seems to surround western culture in the last two or three decades. From it stems a new kind of fear, imaginarially expressed in the fear of collapse event. In this paper, we chart some manifestations of the new fear of collapse in the sphere of cinema and of intelectual academic writings. In the first case, with the emergence of collapse and zombie movies in cultural industry productions; in the second one, in the emergence of civilizational collapse (...) as a theme for historians, systems and complexity cientists, ecologists, peak-oil theorists, economists, social scientists etc. Some possible explanatory hipothesis for the emergency of this fenomenon are conjectured. (shrink)

El poshumanismo y transhumanismo representa varias y distintas corrientes de pensamiento que ponen de relieve la relación entre la tecnología y los seres humanos actualizando la pregunta acerca de qué es el ser humano. Algunas de estas propuestas sugieren que la tecnología será capaz de vencer todos los límites humanos, e incluso, los humanos serán capaces de conseguir la inmortalidad tecnológica. Pero, una mirada a lo que el ser humano es, indica la necesidad de comprenderlo como frágil y vulnerable. Existe (...) un riesgo de deshumanización en la aplicación de las tecnologías si la vulnerabilidad humana no se tiene en cuenta. (shrink)

School choice advocacy is dominated by perspectives that reflect a tendency to regard public schooling as a private service commodity. In recent years, numerous works of Anglo-American political philosophy, sociology and legal theory have attempted to restore a conception of public schooling as an institution that cultivates civic virtue. Counterintuitively, these works also endorse prudently regulated school choice as a means of honouring public purposes while accommodating pluralism within liberal democracies. Four such recent works help outline the salient dimensions of (...) this perspective and the disputes within it. While not a political panacea, this perspective ought to inform public deliberations about school choice and public education generally in Anglophone nations. (shrink)

Understanding what motivates employees is essential to the success of organizational objectives. Therefore, properly capturing and explaining the full range of such motivations are important. However, the classical and most popular theories describing employee motives have neglected, if not omitted entirely, the importance of the ethical and spiritual dimensions of motivation. This has led to a model of a person as self-interested, amoral, and non-spiritual. In this paper, we attempt to expose this omission and offer a more complete taxonomy of (...) motivations which include these dimensions. Although more work will need to be done to fully develop the ethical and spiritual dimensions of motivation, the expanded taxonomy will provide the foundations and serve as a guide for such further research. Furthermore, this new categorization of motivations brings out the full dimensions of being human, which promises to lead to improved management practices with regard to employees and foster greater human flourishing in the workplace. (shrink)

In this paper, I discuss whether there are genuinely *diachronic* constraints of practical rationality, that is, pressures on combinations of practical attitudes over time, which are not reducible to mere synchronic rational pressures. Michael Bratman has recently argued that there is at least one such diachronic rational constraint that governs the stability of intentions over time. *Pace* Bratman, I argue that there are no genuinely diachronic constraints on intentions that meet the stringent desiderata set by him. But I show that (...) there are at least two synchronic rational constraints with distinctive and important, although only indirect, diachronic dimensions. Neither of them, however, supports the practical conservatism in the face of normative underdetermination that, according to Bratman, is part and parcel of the diachronic rationality of intention stability. (shrink)

In this paper, I will discuss the various ways in which intentions can be said to be conditional, with particular attention to the internal conditions on the intentions’ content. I will first consider what it takes to carry out a conditional intention. I will then discuss how the distinctive norms of intention apply to conditional intentions and whether conditional intentions are a weaker sort of commitments than the unconditional ones. This discussion will lead to the idea of what I call (...) the ‘deep structure’ of intentions. Roughly, this is the idea that the conditional nature of our intentions is only partially made explicit in the expressions we use to communicate our intentions and in the explicit form of our thinking about and reasoning with them. Most conditions that qualify our intentions are part of a deep functional structure that can be evinced by observing the actual psychological functioning of intentions and by considering the rational requirements that they engage. I will argue that the deep structure of intentions is characteristically conditional. Genuinely unconditional intentions are only limiting instances of conditional intentions and their contribution to agency can only be understood in light of this fact. I will conclude by showing that the characteristic conditional structure of intentions is intimately related to distinctive features of human agency, especially to its unity over time. (shrink)

For the period 2015–2019 and based on a Spanish sample of 145 listed companies, this paper provides insights into how narcissistic chief executive officers (CEOs) influence the proportion of women in top management teams (TMTs). As a further analysis and in line with social psychology and upper echelons theories, we study whether the power and gender of a CEO and the female proportion in the firm's board moderate the relationship. Our results reveal that narcissistic CEOs are less likely to support (...) women in TMTs, confirming that CEO personality traits influence team structure. Further results suggest that this aversion increases as the CEO's power grows and is a woman, and when female proportion in board decreases. The results have an impact on the gender equality goal, demonstrating that the behavior of women toward promoting gender equality in TMTs depends both on the specific position of women in the firm's hierarchy and on their personal psychological attributes. We find that women directors support social identity values and that narcissistic female CEOs act like queen bees. (shrink)

According to constitutivism, the objective authority of practical reason is to be grounded in the constitutive features of agency. In this paper, I offer a brief survey of the basic structure of constitutive argument about objectivity and consider how constitutivism might dispel the worry that it can only ground a conditional kind of authority. I then consider David Enoch’s original shmagency challenge and the response in terms of the inescapability of agency. In particular, I revisit the appeal to inescapability in (...) light of Enoch’s restatement of the challenge in 'Shmagency Revisited'. I argue that the revised challenge still fails but that it helps clarify: first, the distinction between external and internal challenges to constitutivism, and, second, the existence of at least different kinds of inescapability of agency (metaphysical, psychological, and dialectical). I argue that only dialectical inescapability is helpful to show that constitutivism is a viable metanormative theory. I conclude by claiming that an internal challenge to constitutivism is still possible in principle but that the burden of proof has shifted once again to the critics of constitutivism. (shrink)

ABSTRACTFinance may suffer from institutional deformations that subordinate its distinctive goods to the pursuit of external goods, but this should encourage attempts to reform the institutionalization of finance rather than to reject its potential for virtuous business activity. This article argues that finance should be regarded as a domain-relative practice. Alongside management, its moral status thereby varies with the purposes it serves. Hence, when practitioners working in finance facilitate projects that create common goods, it allows them to develop virtues. This (...) argument applies MacIntyre’s widely acknowledged account of the relationship between practices and the development of virtues while questioning some of his claims about finance. It also takes issue with extant accounts of particular financial functions that have failed to identify the distinctive goods of financial practice. (shrink)

I argue that intending and acting belong to the same genus: intending is a kind of doing continuous in structure with intentional acting. Future-directed intending is not a truly separate phenomenon from either the intending in action or the acting itself. Ultimately, all intentions are in action, or better still, in extended courses of action. I show how the intuitive distinction between intending and acting is based on modeling the two phenomena on the extreme and limiting cases of an otherwise (...) continuous spectrum of the ways in which agents exercise rational active intelligent guidance in the pursuit of goals. I argue that diachronic intentional agency is better understood in terms of continuity and unity of courses of active and intelligent guidance, and that the distinction between intending to do something and doing it is only a derivative and context-dependent segmentation of these continuous courses of rational active intelligent guidance. (shrink)

Resumo Este artigo procura apresentar e discutir tentativas recentes em filosofia social de analisar e interpretar o capitalismo, a partir de uma perspectiva praxeológica. O practice turn em teoria social procurou superar o dualismo entre agência e estrutura, ou entre ação e sistema, por meio da noção de prática social. Seria possível então interpretar o capitalismo como um tipo especifico de prática social? Para tentar encaminhar essa questão, explicita-se brevemente, em um primeiro momento, em que consiste o practice turn em (...) teoria social. Num segundo momento, analisa-se e se discute a proposta de Rahel Jaeggi de conceber a economia como uma rede de práticas sociais. Em seguida, expõe-se e se avalia a tentativa de Christian Lotz em ver, no dinheiro, a chave para compreender aquilo que ele chama de esquema capitalista. Por fim, conclui-se, chamando a atenção para os potenciais e desafios ligados ao empreendimento de interpretar o capitalismo em função de uma teoria da prática, sugerindo que um aprofundamento na análise da imaginação especificamente capitalista, vinculando-a com a típica plasticidade e diversidade do capitalismo, possa ajudar a avançar nesse campo.This paper aims to present and discuss recent attempts in social philosophy to analyze and interpret capitalism from a praxeological perspective. The practice turn in social theory sought to overcome the dualism between agency and structure, or between action and system, through the notion of social practice. Is it then possible to interpret capitalism as a specific type of social practice? To try to address this question, I briefly introduce, in a first moment, the practice turn in social theory. In a second moment, I analyze and discuss Rahel Jaeggi’s proposal to conceive the economy as a network of social practices. I then explain and evaluate Christian Lotz’s attempt to see money as the key to understanding what he names as “the capitalist schema”. Finally, I conclude by drawing attention to the potentials and challenges of interpreting capitalism as a social practice, suggesting that a deeper analysis of specifically capitalist imagination, linking it with the typical plasticity and diversity of capitalism, may help to move forward in this field. (shrink)

Organization figures centrally in the understanding of biological systems advanced by both new mechanists and proponents of the autonomy framework. The new mechanists focus on how components of mechanisms are organized to produce a phenomenon and emphasize productive continuity between these components. The autonomy framework focuses on how the components of a biological system are organized in such a way that they contribute to the maintenance of the organisms that produce them. In this paper we analyze and compare these two (...) accounts of organization and argue that understanding biological organisms as cohesively integrated systems benefits from insights from both. To bring together the two accounts, we focus on the notions of control and regulation as bridge concepts. We start from a characterization of biological mechanisms in terms of constraints and focus on a specific type of mechanism, control mechanisms, that operate on other mechanisms on the basis of measurements of variables in the system and its environment. Control mechanisms are characterized by their own set of constraints that enable them to sense conditions, convey signals, and effect changes on constraints in the controlled mechanism. They thereby allow living organisms to adapt to internal and external variations and to coordinate their parts in such a manner as to maintain viability. Because living organisms contain a vast number of control mechanisms, a central challenge is to understand how they are themselves organized. With the support of examples from both unicellular and multicellular systems we argue that control mechanisms are organized heterarchically, and we discuss how this type of control architecture can, without invoking top-down and centralized forms of organizations, succeed in coordinating internal activities of organisms. (shrink)

It is often argued, most recently by Samuel Scheffler, that we should reconcile with our mortality as constitutive of our existence: as essential to its temporal structure, to the nature of deliberation, and to our basic motivations and values. Against this reconciliatory strategy, I argue that there is a kind of immortal existence that is coherently conceivable and potentially desirable. First, I argue against the claim that our existence has a temporal structure with a trajectory that necessarily culminates in an (...) ending. This claim is based on two false assumptions: that a life as a whole calls for narrative structure, and that narratives necessarily require closure as temporal endings. Second, I reject the proposal that temporal finitude is constitutive of the basic elements of diachronic agency, including the nature of deliberation and of our values. I argue that only finitude as scarcity of opportunities is constitutive of these elements. Additionally, scarcity might be present in an endless existence. Therefore, it is not incoherent to conceive of a recognizable and potentially desirable immortality that grounds the core features of diachronic agency. Thus, against the reconciliatory strategy, I conclude that we might never fully reconcile with mortality. Although we might embrace our inescapable mortality as essential to a fuller range of features of our existence, we can still justifiably regret our missing on an immortal existence. (shrink)

Living organisms act as integrated wholes to maintain themselves. Individual actions can each be explained by characterizing the mechanisms that perform the activity. But these alone do not explain how various activities are coordinated and performed versatilely. We argue that this depends on a specific type of mechanism, a control mechanism. We develop an account of control by examining several extensively studied control mechanisms operative in the bacterium E. coli. On our analysis, what distinguishes a control mechanism from other mechanisms (...) is that it relies on measuring one or more variables, which results in setting constraints in the control mechanism that determine its action on flexible constraints in other mechanisms. In the most basic arrangement, the measurement process directly determines the action of the control mechanism, but in more complex arrangements signals mediate between measurements and effectors. This opens the possibility of multiple responses to the same measurement and responses based on multiple measurements. It also allows crosstalk, resulting in networks of control mechanisms. Such networks integrate the behaviors of the organism but also present a challenge in tailoring responses to particular measurements. We discuss how integrated activity can still result in differential, versatile, responses. (shrink)

ABSTRACT This paper aims at examining the way in which Rahel Jaeggi’s conception of forms of life as inert bundles of practices is connected to the problem of the possibility of an immanent critique of life forms, that is, of a kind of analysis that is both internal and transformative. In the first part, my contention will be that understanding practices in terms of conventions makes it difficult to admit of internal criticisms of them. Jaeggi’s account of immanent critique, as (...) argued in the second part, tries to differentiate practices from social conventions by maintaining that transformations of life forms can be seen as the result of episodes of crises ignited by the inability to cope with “second order” problems. I maintain that, unless one is willing to postulate something like an absolute telos dictating the historical sequence that forms of life must follow, the way in which forms of life solve second order problems displays some conventional features preventing any quick assimilation to the paradigm of immanent critique. This circumstance, as argued in the third section of my presentation, poses an obstacle to Jaeggi’s project of an immanent critique of life forms. (shrink)

Business Ethics: A European Review, EarlyView.

Biological regulation is what allows an organism to handle the effects of a perturbation, modulating its own constitutive dynamics in response to particular changes in internal and external conditions. With the central focus of analysis on the case of minimal living systems, we argue that regulation consists in a specific form of second-order control, exerted over the core regime of production and maintenance of the components that actually put together the organism. The main argument is that regulation requires a distinctive (...) architecture of functional relationships, and specifically the action of a dedicated subsystem whose activity is dynamically decoupled from that of the constitutive regime. We distinguish between two major ways in which control mechanisms contribute to the maintenance of a biological organisation in response to internal and external perturbations: dynamic stability and regulation. Based on this distinction an explicit definition and a set of organisational requirements for regulation are provided, and thoroughly illustrated through the examples of bacterial chemotaxis and the lac-operon. The analysis enables us to mark out the differences between regulation and closely related concepts such as feedback, robustness and homeostasis. (shrink)

This paper conducts an ethical analysis of the 2008 closure of a US money market fund entitled the reserve primary fund, which triggered the first run in the money market sector and a resultant liquidity crisis that harmed the entire US financial system. Although many academics and regulators have studied and written about RPF, the question whether the decision that caused the fund to collapse represented any ethical dilemma, has not been addressed to date. With this purpose in mind, the (...) paper will examine the events that culminated in the closure of RPF according to Alasdair MacIntyre’s virtue ethics approach. In so doing, the paper aims to extend the applicability of MacIntyre’s concepts to the finance industry in general, and to provide a framework to predict and so potentially prevent crises like that exemplified by the RPF case. (shrink)

Despite numerous and increasing attempts to define what life is, there is no consensus on necessary and sufficient conditions for life. Accordingly, some scholars have questioned the value of definitions of life and encouraged scientists and philosophers alike to discard the project. As an alternative to this pessimistic conclusion, we argue that critically rethinking the nature and uses of definitions can provide new insights into the epistemic roles of definitions of life for different research practices. This paper examines the possible (...) contributions of definitions of life in scientific domains where such definitions are used most (e.g., Synthetic Biology, Origins of Life, Alife, and Astrobiology). Rather than as classificatory tools for demarcation of natural kinds, we highlight the pragmatic utility of what we call operational definitions that serve as theoretical and epistemic tools in scientific practice. In particular, we examine contexts where definitions integrate criteria for life into theoretical models that involve or enable observable operations. We show how these definitions of life play important roles in influencing research agendas and evaluating results, and we argue that to discard the project of defining life is neither sufficiently motivated, nor possible without dismissing important theoretical and practical research. (shrink)

The purpose of this article is to explain the differences between neo-Aristotelian virtue and positive organizational virtuousness from the virtue ethics perspective. Most studies use virtues and virtuousness interchangeably. A few others try to explain their differences from the positive organizational science perspective. Although closely related, we believe that these two notions are not identical. If we understand neo-Aristotelian virtue correctly, then it cannot be judged exclusively on what is externally verifiable, as is the case with virtuousness. For these reasons, (...) we attempt our own differentiation, highlighting the gains and losses realized in the migration from neo-Aristotelian virtue to positive organizational virtuousness, and establishing guideposts to meaningfully combine the strengths of both concepts. (shrink)

Constitutivism argues that the source of the categorical force of the norms of rationality and morality lies in the constitutive features of agency. A systematic failure to be guided by these norms would amount to a loss or lack of agency. Since we cannot but be agents, we cannot but be unconditionally guided by these norms. The constitutivist strategy has been challenged by David Enoch. He argues that our participation in agency is optional and thus cannot be a source of (...) categorical demands. In this paper, I defend the viability of constitutivism by showing that agency is indeed a special ‘inescapable’ enterprise. Agency has the largest jurisdiction, and it is closed under rational assessment. This inescapability does not exempt constitutivism from raising the question whether agents have reason to be agents, but this question has to be taken up within agency. If this question is answered affirmatively, then—I argue—the criteria of practical correctness are self-ratifying in a non-circular way. This is sufficient to show the viability of the constitutivist strategy. Whether agents have conclusive reasons to be agents, however, is a matter to be addressed in the terms of particular versions of constitutivism. (shrink)

In this article, we shall attempt to lay down the parameters within which the practice of the virtues may be enabled in the field of finance. We shall be drawing from the three main sources, Aristotle, Catholic Social Teaching and MacIntyre, on which virtue ethics is based. The research question is what ought to be done for financial activities to truly contribute to eudaimonia or human flourishing, to the achievement of three distinct kinds of goods as required of virtue, “those (...) internal to practices, those which are the goods of an individual life and those which are the goods of the community”, and to “[help] man on the path of salvation” in the midst of complex network of relationships in modern societies. These parameters could then be taken as conditions financiers ought to fulfill in order to live the virtues in their work and across different life spheres. (shrink)

What contributions could we expect from Catholic Social Teaching (CST) on human dignity in relation to the dignity of work? This essay begins with an explanation of CST and its relevance for secular audiences. It then proceeds to identify the main features of human dignity based on the notion of imago Dei in CST. Next comes an analysis of the dignity of work in CST from which two normative principles are derived: the precedence of duties over rights and the priority (...) of the subjective dimension of work over the objective dimension. Afterwards, the “right to work” and the “rights of workers” are engaged with from this normative perspective, particularly within the context of globalization. (shrink)

Endocrinologists apply the idea of feedback loops to explain how hormones regulate certain bodily functions such as glucose metabolism. In particular, feedback loops focus on the maintenance of the plasma concentrations of glucose within a narrow range. Here, we put forward a different, organicist perspective on the endocrine regulation of glycaemia, by relying on the pivotal concept of closure of constraints. From this perspective, biological systems are understood as organized ones, which means that they are constituted of a set of (...) mutually dependent functional structures acting as constraints, whose maintenance depends on their reciprocal interactions. Closure refers specifically to the mutual dependence among functional constraints in an organism. We show that, when compared to feedback loops, organizational closure can generate much richer descriptions of the processes and constraints at play in the metabolism and regulation of glycaemia, by making explicit the different hierarchical orders involved. We expect that the proposed theoretical framework will open the way to the construction of original mathematical models, which would provide a better understanding of endocrine regulation from an organicist perspective. (shrink)

Relatively subtle forms of exploitation of human subjects may arise from the inefficiency or incompetence of a researcher, from the existence of a power imbalance between principal and subject, or from the uneven distribution of research risks among various segments of the population. A powerful and knowledgeable person (or institution) may perpetrate the exploitation of an unempowered and ignorant individual even without intending to. There is an ethical burden on the former to protect the interests of the vulnerable. Excessive or (...) insufficient compensation may be exploitative. However, genuine economic imperatives motivating needy volunteers have to be considered. These forms of exploitation should be appreciated in the context of social and cultural factors suggesting that the relationship between researcher and subject cannot properly be appraised as a contractual undertaking. While compliance with pertinent codes and regulations minimises the exploitative potential, they cannot be enforced in a way that does not recognise a society's peculiar characteristics. The experience with some Filipino cultural traits illustrates this point. (shrink)

Psychologists live in a globalizing world where traditional boundaries are fading and, therefore, increasingly work with persons from diverse cultural backgrounds. The Universal Declaration of Ethical Principles for Psychologists provides a moral framework of universally acceptable ethical principles based on shared human values across cultures. The application of its moral framework in developing codes of ethics and reviewing current codes may help psychologists to respond ethically in a rapidly changing world. In this article, a model is presented to demonstrate how (...) to use the Universal Declaration as a guide for creating or reviewing a code of ethics. This model may assist psychologists in various parts of the world in establishing codes of ethics that will promote global understanding and cooperation while respecting cultural differences. The article describes the steps involved in the application of the model and provides concrete examples as well as several useful comments and suggestions. This guide for the application of the Universal Declaration may also be used for consultation, education, and training relative to the Universal Declaration of Ethical Principles for Psychologists. (shrink)

As a discourse genre, statements of purpose are characterized by their occluded status in the academy and by their hybrid nature. Statements of purpose are required in applications for a place in a postgraduate course, and they are requested to obtain information about the academic and professional background and skills of each applicant. A study of the genre’s linguistic and textual features is needed in Spanish to discover and understand writers’ and readers’ perception of this genre. A corpus of 50 (...) motivation letters in Spanish is analyzed here. We study the distinguishing macro- and microtextual features of this particular genre and co-occurrences between both kinds of features. At the macrotextual level, statements of purpose display prototypical rhetorical moves, which can be classified as writers’ moves and readers’ moves. On the microtextual level, modalization resources and discourse markers are discussed. This multiple perspectives analysis of the corpus shows evidence of significant co-occurrences among modalization, discourse markers, and rhetorical moves. Writers’ ideal representations of this discourse genre, which spans the academic and professional fields, can also be deduced. (shrink)

This research aims to describe how practicing lawyers perceive ‘plain writing’ in the legal field and to conceptualize this notion through the discourse analysis of these specialists. To do so, a qualitative research framed in the interpretive paradigm has been developed. Specifically, 18 practicing lawyers, from different countries and with different specializations in the practicing of Law, were surveyed. After analyzing the discourse of the interviewed lawyers, eight macro categories accounting for plain language both generally and particularly were identified. The (...) audience was identified as a key element in the production of legal texts which facilitate justice to citizens. Based on our analysis, we conclude with a definition of plain writing. (shrink)