Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 118-138, January 2022.

Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code and then monitoring its fulfilment. This study has a dual objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its (...) members, on the implementation and scope of an EC, and, second, to detect whether the corporate governance system moderates the level of involvement of the board in ethical issues. The findings obtained from a data panel sample made up of 760 listed companies from 12 countries for the years 2003–2009 show that the largest companies with large-sized and diverse boards implement the most developed ECs. Nevertheless, the extent of involvement of the independent directors is conditioned by the level of shareholder orientation characteristic of the system of CG in the corporation’s country of origin. (shrink)

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Women have been marginalized in different contexts and situations. Religion, and to be more specific Catholicism, is a tradition that has divided men and women but more importantly women themselves as they represent the dichotomy of good and evil. Michèle Roberts's heroines are inspired through biblical characters who will replace the binary system of being for dualities and pluralities in the same woman as part of their identities. This paper considers the feminist procedure of Adrienne Rich's re-visioning, re-imagining and re-writing, (...) Julia Kristeva's notion of abjection plus a touch of Bakhtinian `open bodies' in the light of Catholic myths. The conclusion of this essay aims to present and celebrate Roberts's heroines in relation to their sexuality and religion. (shrink)

El siguiente trabajo pretende explicar la teoría de la individuación de Gilbert Simondona partir de (a) la teoría de la individuación como crítica a la filosofía tradicional,(b) las nociones de información y relación, y (c) la ética del devenir. En la primeraparte, se comparan las críticas de Heidegger al modelo de verdad como adecuacióncon las bases de la ontología de Simondon. En el siguiente apartado, se interpretael concepto de individuación a partir de conceptos como relación e información.La última parte compara (...) la ética del devenir que defiende Simondon con la ética deLevinas. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Business Ethics: A European Review, EarlyView.

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)

The present study aims to verify the psychometric properties of the Spanish versions of the Social Roles Questionnaire (SRQ; Baber & Tucker, 2006), Modern Sexism scale (MS) and Old-fashioned Sexism scale (OFS; Swim et al. Swim & Cohen, 1997). Enough support was found to maintain the original factor structure of all instruments in their Spanish version. Differences between men and women in the scores are commented on, mainly because certain sexist attitudes have been overcome with greater success in the current (...) Spanish society, while other issues, such as distribution of power in organizational hierarchies or distribution of tasks in the household, where traditional unequal positions are still maintained. In all cases, it was found that men showed greater support for sexist attitudes. The correlations between the three instruments were as expected in assessing sexist attitudes that tend to relate to each other. Eventually, we found no empirical evidence for the postulated link between sexist attitudes and traditional gender stereotypes. Our results call for the validity and effectiveness of the classic theories of gender psychology, such as gender schema theories (Well, 1981; Markus et al., 1982) and the notion of a gender belief system (Deaux & Kite, 1987; 2001). (shrink)

Women and amphorae: the epigraphy of Rhodian amphorae and the history of women in the Hellenistic world This article presents a selection of amphora stamps that mention Rhodian women. They come from different production and consumption centres in the Mediterranean, from the Black Sea to the Iberian peninsula. We show that one should not underestimate this source of evidence for the study of the conditions and economic rights of women in the Hellenistic world.

La gestación subrogada se ha convertido en los últimos años en un tema de radical actualidad en nuestras sociedades. Son muchas las personas que en los países ricos han aprovechado las nuevas posibilidades de utilizar un “vientre de alquiler” para alcanzar sus anhelos de paternidad o maternidad. No obstante, esta práctica atenta a menudo contra la dignidad de la mujer portadora, sostenida sobre un principio de autonomía basado en un ficticio libre consentimiento propio de la bioética neoliberal, ciego por otro (...) lado al principio bioético de justicia. (shrink)

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor (...) by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility. (shrink)

As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain this affirmation by (...) early gender socialization, the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. Our findings show that a greater number of female directors does not necessarily lead to more ethical companies. Moreover, within Europe as a continent, board ownership leads to an entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers. In light of this situation, the presence of independent directors is necessary to reduce such conflicts. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)

Membership in voluntary organizations is associated with individual and social benefits. Due to the negative consequences of the global pandemic on older people, and the governmental challenges posed by population aging, voluntary membership is of great importance to society. To effectively promote volunteering among older people, it is necessary to understand the determinants of voluntary membership. This study analyses the influence of individual values—secular/traditional and survival/self-expression–on voluntary membership among European adults. Specifically, it examines which values orient two age groups, as (...) well as men and women toward a certain type of association. The sample of 31,985 comprises 60% of adults aged 50–64 and 40% aged 65–79; of which 56% are women and 44% men. The empirical estimation considers different levels of data aggregation: individual, national and welfare system, therefore multilevel analysis is used as an analytical strategy. Individual-level variables from the Integrated Values Survey and national-level variables from the World Bank and Eurostat are used. The results indicate that traditional and self-expression values promote membership in voluntary organizations in general more than secular and survival values. However, there are differences according to the type of organization. Furthermore, values are found to moderate the effect of age and gender on voluntary membership. (shrink)

Este artigo apresenta um exame da crítica proposta por Morton White em seu artigo “Valor e obrigação em Dewey e Lewis”, em particular, a aquela voltada para o conceito de normatividade e valoração de C.I. Lewis. A crítica afirma que Lewis, ao oferecer um caráter normativo dos juízos éticos, malogra ao articular consistentemente a sua concepção ética com a sua teoria do conhecimento. Isso leva White a concluir que o pragmatista não possui uma solução para o problema fundamental da ética. (...) Argumentarei que tal conclusão é equivocada. O núcleo da minha argumentação repousa na tese de que a crítica de White se origina de uma interpretação incorreta do pragmatismo conceitualista de Lewis, falhando em reconhecer que o apriorismo pragmático é a chave para o entendimento adequado de teoria do conhecimento e para uma explicação da conexão e articulação entre valoração e normatividade no interior da abordagem de Lewis. Nesta linha, mostrarei que, muito pelo contrário, a epistemologia de Lewis destaca os desenvolvimentos éticos e normativos, revelando uma teoria naturalística de valoração que é a base na qual a normatividade emerge pragmaticamente. Sustentarei, também, que essa perspectiva oferece uma concepção profícua de valores e normas que não têm sido suficientemente exploradas; algo que confronta o ceticismo ético, podendo levar em conta o status cognitivo de valores e normas, e que recupera o caráter racional da valoração não apenas para a ética, mas, também, para o conhecimento e a ciência. (shrink)

Ahora que la digitalización está ampliamente extendida en las aulas y la educación se enfrenta a un cambio de paradigma, la Realidad Aumentada aparece como la herramienta ideal para el desarrollo de una educación híbrida. Esta tecnología, a caballo entre el mundo real y el virtual, facilita experiencias en entornos de aprendizaje altamente significativosPara reflejar el estado de la realidad aumentada en el ámbito educativo y conocer las principales limitaciones de los docentes para usarla, se analizó la relación de los (...) docentes de educación primaria con las tecnologías en general y la realidad aumentada en particular. (shrink)

This research aims to analyses Leibniz’ Monadologic Ontology and his theory of expression as opposed to those readings of Leibniz’ work that define monads as isolated entities that lack that all possible relation. The analysis will also show that, beyond his notion of Personal Identity, underlies a logic of Otherness able to dialogue with contemporary Personalism. This logic of otherness, if our reading of Leibniz is right, it is especially ostensible in the ‘spirits’, which expressive nature establish not only a (...) systematic bond with the totality of beings that integrate the world, but also a notion of Personal Identity. Such notion allows that otherness acquires a prescriptive character: to place us in other’s situation and thus understand their needs and, through this, acknowledge our place in the cosmos. In order to achieve this we will carry four tasks: first, we will analyze in depth the application of his theory of expression to Monadologic ontology and his notio completa. Second, we will appreciate what implicatures have both for the specific case of spirits, emphasizing the communitarian nature of these rational monads. Third, we will rebuild a Leibnizian theory of Personal Identity and finally, we will compare the results with the main Personalists’ body of thesis. (shrink)

Histamine is a multifunctional biogenic amine with relevant roles in intercellular communication, inflammatory processes and highly prevalent pathologies. Histamine biosynthesis depends on a single decarboxylation step, carried out by a PLP-dependent histidine decarboxylase activity (EC 4.1.1.22), an enzyme that still remains to be fully characterized. Nevertheless, during the last few years, important advances have been made in this field, including the generation and validation of the first three-dimensional model of the enzyme, which allows us to revisit previous results and conclusions. (...) This essay provides a comprehensive review of the current knowledge of the structural and functional characteristics of mammalian histidine decarboxylase. BioEssays 27:57–63, 2005. © 2004 Wiley Periodicals, Inc. (shrink)

La filosofía de Ortega sirve a Marías para estructurar un pensamiento que se abre, desde el concepto de razón y la antropología, a la teología. Para ello, creará unas nuevas categorías filosóficas que llevan al ser humano a plantearse la realidad de Dios. El presente artículo llegará a esta concreción, desde el análisis de dichas categorías, y los conceptos de amor, creación, persona y vida perdurable.

The Greek word mētis (μῆτις) traditionally refers to a particular form of wily intelligence associated with the arts of deception (dolos) and the knowledge of tricks (kerdē), subterfuges, and traps. Mētis evokes innovative and ground-breaking solutions, based on the capability to understand, anticipate, and possibly violate the others’ expectations. Most importantly, mētis presupposes practical wisdom, or prudence (phrόnesis), a dispositional quality that underpins all the virtues that deserve to be cultivated by sportspersons and that is pivotal to perfect sportspersons’ moral (...) character. Not only is prudence required to apply mētis profitably for winning a game, but it is also indispensable to perform consistently with the game’s norms—cognizant of sport values. This analysis of mētis is key to illuminate the embodied dimension of tactical and moral reasoning in contemporary sport practice. In this paper, we first argue that the strategic effectiveness of mētis proves that not only sensorimotor control but also higher forms of intelligence, like strategic reasoning, are embodied and inform skilful performance; second, we argue that relying on mētis is necessary not only to interpret the rules of the game in one’s own favor but also to respect the shared values that these rules uphold in the sport practice. (shrink)

La característica más representativa de la música es su capacidad de generar emoción. Pero ¿por qué la música emociona? En este artículo mostramos los conocimientos actuales de la teoría musical y la neurociencia que intentan explicar las relaciones que existen entre la música y las emociones. En primer lugar, se repasan los conocimientos actuales sobre el procesamiento de los sonidos musicales a nivel cerebral y las posibles explicaciones del origen de la emoción musical, así como la contribución de los distintos (...) parámetros musicales a la generación de emociones, considerando estructuras musicales de nuestro mundo occidental. En segundo lugar, se presenta el canal táctil como un posible canal de transmisión de la emoción musical análogo al canal auditivo, pero con más limitaciones en la discriminación de frecuencias. Este acercamiento se produce desde la profunda fascinación que ejerce la música, con la esperanza de encontrar vías para explicar la transmisión de la emoción musical desde un canal alternativo. (shrink)