The academic debate why and how companies are dealing with sustainability is dominated by two main arguments—the profit-seeking and the legitimacy-seeking view. While the first argues that companies establish sustainability management measures if this helps to increase their economic success, others emphasize that companies predominantly react on societal pressure dealing with sustainability to secure legitimacy. Whereas both lines of argument have gained a lot of attention in academia, little is known about their relative importance in shaping corporate practice. This papers (...) aims to fill this gap with an empirical analysis of corporate practices of large companies in ten countries worldwide. To capture the organizations’ rationale in sustainability management practice, we systematically applied various measures related to actors and operational activities focusing on the companies’ intention to pursue sustainability management, the integration of sustainability management to the core business, and the actual implementation of related measures. Overall the findings indicate that seeking legitimacy dominates corporate sustainability management practices. (shrink)

This paper explores links between different ethical motivations and kinds of corporate social responsibility activities to distinguish between different types of business cases with regard to sustainability. The design of CSR and corporate sustainability can be based on different ethical foundations and motivations. This paper draws on the framework of Roberts which distinguishes four different ethical management versions of CSR. The first two ethical motivations are driven either by a reactionary concern for the short-term financial interests of the business, or (...) reputational, driven by a narcissistic concern to protect the firm’s image. The third responsible motivation works from the inside-out and seeks to embed social and environmental concerns within the firm’s performance management systems, and the fourth, a collaborative motivation, works to bring the outside in and seeks to go beyond the boundaries of the firm to create a dialogue with those who are vulnerable to the unintended consequences of corporate conduct. Management activities based on these different ethical motivations to CSR and sustainability result in different operational activities for corporations working towards sustainability and thus have very different effects on how the company’s economic performance is influenced. Assuming that corporate managers are concerned about creating business cases for their companies to survive and prosper in the long term, this paper raises the question of how different ethical motivations for designing CSR and corporate sustainability relate to the creation of different business cases. The paper concludes by distinguishing four different kinds of business cases with regard to sustainability: reactionary and reputational business cases of sustainability, and responsible and collaborative business cases for sustainability. (shrink)

We all know that renewable energies are important for environmental reasons. However, recent developments should open our eyes to the fact that they are even more critical for sustainable development. In this commentary, we argue that societal benefits should be included in renewable energy decisions. Specifically, we discuss their contributions to freedom, peace, and democracy.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 80-99, January 2022.

The increasing strategic importance of environmental, social and ethical issues as well as related performance measures has spurred interest in corporate sustainability performance measurement and management systems. This paper focuses on the balanced scorecard, a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. Modifications to the original BSC which explicitly consider environmental, social or ethical issues are often referred to as sustainability balanced scorecards. There is much scholarly discussion about SBSC (...) architecture and how it can be designed to relate performance dimensions, strategic objectives and the logical links among these elements. To synthesise the widely scattered research findings and publications on the SBSC, we conducted a thematic analysis based on a systematic literature review containing 69 relevant articles spanning a period of two decades. We found that sustainability-oriented modifications of the BSC architecture are motivated by instrumental, social/political or normative theoretical perspectives. Moreover, these modifications can be mapped with a typology of generic SBSC architectures. The first dimension of the typology describes the hierarchy between performance perspectives and strategic objectives and how it is related to the organisational value system. The second dimension describes how sustainability-related strategic objectives are integrated into SBSC performance perspectives and how this is related to corporate sustainability strategy. This study contributes to the development of the emerging SBSC literature and practice and, more generally, to research on corporate sustainability performance measurement and management. We conclude with a research agenda and implications for management. (shrink)

Joining voluntary thematic initiatives can be a means for firms to legitimate their business activities. However, a lack of review mechanisms could create incentives for free-riding. This might lead to a lower commitment to the initiative’s principles, and endanger its credibility and its members’ legitimacy benefits. Whether members of voluntary initiatives take advantage of the opportunity to free-ride has not been analyzed empirically so far. To fill this research gap, we investigate from an institutional theory perspective the actual implementation behavior (...) of publicly listed signatories of the United Nations Principles for Responsible Investment (UN PRI) in a difference-in-differences and an event study setting. Our empirical results show that, after signing, UN PRI signatories integrate environmental, social, and governance (ESG) criteria in their business activities significantly more than matched non-signatories from the financial sector, indicating the commitment of the signatories to the UN PRI in general. However, while the initial members show a high commitment to the initiative’s principles by increasing their ESG integration performance substantially, new members signing at a later stage of the initiative perform considerably less, and thus undermine the UN PRI’s credibility. We derive implications for voluntary thematic initiatives to avoid such a development. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

This introduction to the special issue on impact investing applies the attractive nuisance notion to impact investing. Social sector actors ‘trespassing’ on the playing field of conventional investment markets may not appreciate the risks. We apply the framework of essentially contested concepts to foster fruitful diverse research in this emerging research field. We advance six dimensions, which we propose allow to describe different sub-clusters of how the term is used in research and practice. For each dimension we identify risks and (...) opportunities stemming from the contested nature and highlight an ambitious research agenda for how future business ethics scholars can help address and foster impact investing. We conclude by illustrating how the papers in this special issue address these challenges. (shrink)

In a recent systematic review of the Sustainability Balanced Scorecard literature in this journal, we developed a typology of architectures as a basis for the process of SBSC design, implementation, use, and evolution. This paper addresses a comment by Hahn and Figge designed to stimulate further research. We argue that the existing literature demonstrates that the SBSC management tool can play an important role in corporate sustainability. The SBSC architectures—as representations of goals and priorities—form an integral and iterative part of (...) the corporate sustainability strategy-making process and therefore cannot be isolated from it. However, the concept as such should not be overloaded. In this paper, we first reflect on the potentials and constraints of the SBSC in relation to radical or transformational change and measuring performance outcomes on the level of human–earth systems. Second, we discuss the importance of SBSC architecture concerning how it enables the integration of sustainability into business organisations; how both strictly hierarchical cause-and-effect chains and less hierarchical designs can allow companies to seek inclusive profits; and the contingency-based use of generic architectures in contrast to its use as a diagnostic tool. (shrink)

This paper examines the growing number of publications on multinational enterprise management of sustainability issues. Based on an integrative literature review and thematic analysis, the paper analyses and synthesises the current state of knowledge about main issues arising. Key issues identified include the following: choice of sustainability strategies; management of the views of headquarters towards sustainability; local cultural sustainability perspectives in developed and developing host countries; MNEs with home in developing/emerging countries; and resource availability for implementing sustainability initiatives. Findings indicate (...) that although the literature is tending towards growing acceptance about sustainability and its challenges most researchers have focused on corporate social responsibility and investigate their own niche problem, industry, and country, using their own chosen theory and do not consider the need for consolidation and integration of social, environmental and economic performance. Avenues for future research are identified which will provide a means for the ethical foundations of theory and practice to be improved. (shrink)

Business models are developed and managed to create value. While most business model frameworks envision value creation as a uni-directional flow between the focal business and its customers, this article presents a broader view based on a stringent application of stakeholder theory. It provides a stakeholder value creation framework derived from key characteristics of stakeholder theory. This article highlights mutual stakeholder relationships in which stakeholders are both recipients and creators of value in joint value creation processes. Key findings include that (...) the concept and analysis of value creation through business models need to be expanded with regard to different types of value created with and for different stakeholders and the resulting value portfolio, i.e., the different kinds of value exchanged between the company and its stakeholders. This paper details the application of the stakeholder value creation framework and its theoretical propositions for the case of business models for sustainability. The framework aims to support theoretical and empirical analyses of value creation as well as the management and transformation of business models in line with corporate sustainability ambitions and stakeholder expectations. Overall, this paper proposes a shift in perspective from business models as devices of sheer value creation to business models as devices that organize and facilitate stakeholder relationships and corresponding value exchanges. (shrink)

The emerging field of responsible management learning is characterized by an urgent need for transdisciplinary practices. We conceptualize constellations of transdisciplinary practices by building up on a social practice perspective. From this perspective, knowledge and learning are ‘done’ in interrelated practices that may span multiple fields like the professional, educational, and research field. Such practices integrate knowledge across disciplines and sectors in order to learn to enact, educate, and research complex responsible management. Accordingly, constellations of collaborative transdisciplinary practices span the (...) three layers of the responsible management field: Professional responsible management, responsible management education, and responsible management research. We apply this framework to map both recent responsible management learning publications and contributions to this special issue. We notice that although the responsible management field’s aspiration for transdisciplinarity is high the degree to which it has been realized is low. This results in our proposal for a research agenda, which points out impediments to transdisciplinary, and research directions for the responsible management learning field. We also highlight theoretical implications of our conceptual framework for the larger transdisciplinarity discussion. (shrink)

How ought you to evaluate your options if you’re uncertain about which axiology is true? One prominent response is Expected Moral Value Maximisation, the view that under axiological uncertainty, an option is better than another if and only if it has the greater expected moral value across axiologies. EMVM raises two fundamental questions. First, there’s a question about what it should even mean. In particular, it presupposes that we can compare moral value across axiologies. So to even understand EMVM, we (...) need to explain what it is for such comparisons to hold. Second, assuming that we understand it, there’s a question about whether EMVM is true. Since there are many plausible rivals, we need an argument to defend it. In this paper, I’ll introduce a representation theorem for axiological uncertainty to answer these two questions. Roughly, the theorem shows that if all our axiologies satisfy the von Neumann–Morgenstern axioms, and if the facts about which options are better than which in light of your uncertainty also satisfy these axioms as well as a Pareto condition, then these facts have a relevantly unique expected utility representation. If I’m right, this theorem at once affords us a compelling way to understand EMVM—and specifically intertheoretic comparisons—and a systematic argument for its truth. (shrink)

The normative mechanics of promising seem complex. The strength and content of promissory obligations, and the residual duties they entail upon being violated, have various prima facie surprising features. We give an account to explain these features. Promises have a point. The point of a promise to φ is a promise-independent reason to φ for the promisee’s sake. A promise turns this reason into a duty. This explains the mechanics of promises. And it grounds a nuanced picture of immoral promises, (...) an argument against promissory bare wrongings, and a constraint on theories of why we have promissory obligations at all. (shrink)

Intuitively, we lack the standing to blame others in light of moral norms that we ourselves don't take seriously: if Adam is unrepentantly aggressive, say, he lacks the standing to blame Celia for her aggressiveness. But why does blame have this feature? Existing proposals try to explain this by reference to specific principles of normative ethics – e.g. to rule‐consequentialist considerations, to the wrongness of hypocritical blame, or principles of rights‐forfeiture based on this wrongness. In this paper, I suggest a (...) fundamentally different approach. Employing Timothy Williamson's idea of ‘constitutive rules’ of speech acts, I argue that this feature of blame is simply constitutive of any essentially moral form of disapproval. So if Adam had the standing to disapprove of Celia's aggressiveness in some form, necessarily, this disapproval couldn't be blame. If I'm right, this proposal thus not only answers our main question, but also sheds an interesting novel light on the very nature of blame. If we didn't have a form of disapproval with that feature, we wouldn't have our practice of holding each other to moral norms. (shrink)

Many people think that if you're uncertain about which moral theory is correct, you ought to maximize the expected choice-worthiness of your actions. This idea presupposes that the strengths of our moral reasons are comparable across theories – for instance, that our reasons to create new people, according to total utilitarianism, can be stronger than our reasons to benefit an existing person, according to a person-affecting view. But how can we make sense of such comparisons? In this article, I introduce (...) a constructivist account of intertheoretic comparisons. On this account, such comparisons don't hold independently of facts about morally uncertain agents. They're simply the result of an ideal deliberation in terms of certain epistemic norms about what you ought to do in light of your uncertainty. If I'm right, this account is metaphysically more parsimonious than some existing proposals, and yet has plausible and strong implications. (shrink)

Is it appropriate to blame people unequally if the only difference between them was a matter of luck? Suppose Alice would drive recklessly if she could, Belen drove recklessly but didn’t harm anyone, and Cleo drove recklessly and killed a child. Luck-advocates emphasize that in real life we do blame such agents very unequally. Luck-skeptics counter that people aren’t responsible for factors beyond their control, or beyond their quality of will. I’ll defend a somewhat reconciliatory view. I’ll concede to the (...) skeptics that these agents are equally culpable. Nonetheless, I’ll suggest with the luck-advocates that it’s fitting to blame them unequally. That’s because their culpability is unequally significant for us: Cleo’s culpability concerns us more than Belen’s, and Belen’s more than Alice’s—just like the fault of a close aggressor concerns us more than that of an aggressor far off in place and time. And it’s fitting for us to respond with more blame to faults that concern us more. Indeed, blaming people simply in proportion to their culpability manifests a form of fetishism, or problematic mere-matter-of-principle concern. So while many skeptical tenets may hold, in substance the luck-advocates are right. (shrink)

According to an increasingly popular view among philosophers of science, both causal and non-causal explanations can be accounted for by a single theory: the counterfactual theory of explanation. A kind of non-causal explanation that has gained much attention recently but that this theory seems unable to account for are grounding explanations. Reutlinger :239-256, 2017) has argued that, despite these appearances to the contrary, such explanations are covered by his version of the counterfactual theory. His idea is supported by recent work (...) on grounding by Schaffer and Wilson who claim there to be a tight connection between grounding and counterfactual dependence. The present paper evaluates the prospects of the idea. We show that there is only a weak sense in which grounding explanations convey information about counterfactual dependencies, and that this fact cannot plausibly be taken to reveal a distinctive feature that grounding explanations share with other kinds of explanations. (shrink)

In this paper I try to elucidate the differences between theoretical and practical endeavors in philosophy, and then to show that in a sense philosophy has to be theoretical, but— if it claims to be viable—it must be practical as well. First I consider the meaning of the terms theoretical, practical, abstract, and concrete. Then, with the help of Whitehead’s ideas on this topic, I briefly reflect on the method, aims and role of philosophy. I hold that a properly established (...) philosophical approach should have its roots in concrete experience and should include concrete applications. Thus, abstract ideas can be (and indeed often are) transformed into our daily life practices, being applied to solve real problems—personal, social, environmental, etc. The ideas are conveyed from the sphere of philosophy to that of ordinary life. In the next stage I demonstrate this principle using a concrete example, Whitehead’s philosophical system and how it can be fruitfully applied to the sphere of deep ecology. There are many other examples that could be mentioned, but giving a proper demonstration of this application principle requires more space and so I concentrate only on one of these examples. (shrink)

Examines widespread myths about transhumanism and explores the most pressing ethical issues in the debate over technologically assisted human enhancement.

The book is prefaced by the editors’ original introduction, presenting music philosophy in Germany before and after Kant, as well as a new introduction and ...

Sustainable development requires sustainability transformations of (so far unsustainable) companies. Sustainability transformations of companies do not happen by themselves but are the result of individuals and groups who purposefully act for sustainability. It is individual managers and employees within an organization—so-called “change agents for sustainability”—who play a vital role in advancing corporate sustainability, as they are responsible for starting initiatives, making decisions, and implementing measures. Recent contributions have started to address the transformational role of individual sustainability professionals and employees shaping (...) decisions around social and environmental issues in organizations. An overview and conceptualization of what can be understood by change agents for sustainability, their roles, and interactions is however missing. This article therefore proposes a framework and typology of six archetypes of change agents for sustainability: their key competencies and roles in initiating, scaling, and sustaining change in and beyond organizational boundaries. (shrink)

This study defends the legitimacy of the Enlightenment project by way of its different realizations in the philosophies of Immanuel Kant and Friedrich Heinrich Jacobi. Today, Enlightenment as a cosmopolitan project with a global claim is often considered synonymous with Western chauvinism. The assertion of a universally binding reason is all too obviously inconsistent with the much-cited recognition of cultural differences. In contrast, it is the conviction brought forward in this book that an adequately understood Enlightenment is an unconditional right (...) of every person taking an active interest in a self-determined way of life. Only the realization of this conception of Enlightenment can provide the required space for the reciprocal recognition of human differences to freely unfold. (shrink)

Stefan Collini challenges the common claim that universities need to show that they help to make money in order to justify getting more money.

The topic of this thesis is axiological uncertainty – the question of how you should evaluate your options if you are uncertain about which axiology is true. As an answer, I defend Expected Value Maximisation (EVM), the view that one option is better than another if and only if it has the greater expected value across axiologies. More precisely, I explore the axiomatic foundations of this view. I employ results from state-dependent utility theory, extend them in various ways and interpret (...) them accordingly, and thus provide axiomatisations of EVM as a theory of axiological uncertainty. (shrink)

Das Thema Staatstheorien bezieht sich auf eines der wichtigsten Gebiete der staatsbürgerlichen Erziehung und damit der stabilen freiheitlich-demokratischen Grundordnung überhaupt. Staatstheo-rien sind in verschiedenen Ausprägungen vorhanden und insofern sind Selektionskriterien und Begründungen erforderlich. Die Staats-theorien der Aufklärung werden zu Recht als maßgeblicher Ein-flussfaktor der heutigen westlichen Demokratieformen gesehen. Innerhalb der Aufklärung gibt es eine Kanonbildung der Vertrags- und Staatstheorien: Hobbes, Locke, Montesquieu und Rousseau besitzen seit geraumer Zeit einen festen Platz darin. Zwischen Demokratie und politischer Bildung herrscht ein enger und (...) systematischer Zusammenhang. Demokratie bedeutet dabei gleichzeitig Lebens-, Gesellschafts- und Herrschaftsform. Nicht zu-letzt aus dieser fundamentalen und umfassenden Bedeutung für das Zusammenleben in unserer Gesellschaft rechtfertigt sich die Relevanz des Themas Staatstheorien als Gegenstand einer wissen-schaftlichen Abhandlung. Den Leserinnen und Lesern soll die exorbitante Relevanz des The-mas für unser heutiges gesellschaftspolitisches Zusammenleben vor Augen geführt werden. (shrink)

Die Begegnung von Buddhismus und Christentum fordert ein verwandeltes Selbstverständnis philosophischen Denkens. Der japanische Philosoph Keiji Nishitani sieht in der existenziellen Radikalisierung der Frage «Was ist Religion?» bis zum buddhistischen Standpunkt der Leere die Möglichkeit der Überwindung des Nihilismus. Seine Geschichtsinterpretation öffnet in dieser Arbeit den Zugang zu Nietzsches Leib-Denken in seinem Zarathustra. In diesem Rahmen versucht der Verfasser, mit einer Methodenvielfalt und in Auseinandersetzung mit wichtigen abendländischen Denkern die Fraglichkeit jener Frage an ihre Grenze zu treiben.

In contemporary theories of language it is common to appeal to propositions as expressed by utterances of sentences. The aim of this paper is to question this idea, for as I argue, the relationship between sentences and propositions cannot be worked out in any rewarding way.

There are several conceptions of man in the history of philosophy. However, two considerable tendencies are recurring throughout modern history. A human being can be perceived as a complex mechanism or as a living organism. The response to the query has essential consequences in different areas. The article aims to provide a view of humankind that builds upon an organic conception of life, nature, and human beings, especially as elaborated by A. N. Whitehead and some of his followers. The article (...) also briefly examines the emergence and development of a mechanistic view. The historical overview exposes the close relationship between the worldview of a given era and the understanding of man. Finally, the article argues that the organic conceptions of life developed in the first half of the 20th century provide an essential alternative to mechanistic views and could help us to deal with several problems we are currently encountering. (shrink)

The paradox of predictability refers to situations in which, even in a deterministic universe, a correct prediction of a future action is seemingly impossible because the agent whose action is predicted is determined to act counterpredictively. In a recent contribution to this journal, Victor Gijsbers provides an example of the paradox in which the undecidability of the situation plays an essential role and claims, additionally, that this undecidability is at the root of all examples of the paradox. This paper argues, (...) first, that the latter claim is not correct because there are clear examples of the paradox in which the situation remains fully decidable. The paper argues, secondly, that, because of its reliance on rather artificial conditions and in contrast with examples referring to the physical nature of the predictor, the example presented by Gijsbers, though technically correct, has little relevance for our understanding of the role of (counter-)predictability in the context of human interactions. (shrink)

Explainable artificial intelligence (XAI) aims to help people understand black box algorithms, particularly of their outputs. But what are these explanations and when is one explanation better than another? The manipulationist definition of explanation from the philosophy of science offers good answers to these questions, holding that an explanation consists of a generalization that shows what happens in counterfactual cases. Furthermore, when it comes to explanatory depth this account holds that a generalization that has more abstract variables, is broader in (...) scope and/or more accurate is better. By applying these definitions and contrasting them with alternative definitions in the XAI literature I hope to help clarify what a good explanation is for AI. (shrink)

This imaginative and unusual book explores the moral sensibilities and cultural assumptions that were at the heart of political debate in Victorian and early twentieth-century Britain. It focuses on the role of intellectuals as public moralists and suggests ways in which their more formal political theory rested upon habits of response and evaluation that were deeply embedded in wider social attitudes and aesthetic judgments. Collini examines the characteristic idioms and strategies of argument employed in periodical and polemical writing, and reconstructs (...) the sense of identity and of relation to an audience exhibited by social critics from John Stuart Mill and Matthew Arnold to J.M. Keynes and F.R. Leavis. (shrink)

Artificial Intelligence (AI) is increasingly adopted in society, creating numerous opportunities but at the same time posing ethical challenges. Many of these are familiar, such as issues of fairness, responsibility and privacy, but are presented in a new and challenging guise due to our limited ability to steer and predict the outputs of AI systems. This chapter first introduces these ethical challenges, stressing that overviews of values are a good starting point but frequently fail to suffice due to the context (...) sensitivity of ethical challenges. Frequently, additional (ethical) values emerge for specific applications, as e.g. challenges with fraud detection are very different from those around language technologies. Second, methods to tackle these challenges are discussed. Main ethical theories (virtue ethics, consequentialism, and deontology) are shown to provide a starting point, but often lack the details needed for actionable AI Ethics. Instead, mid-level philosophical theories coupled to design-approaches such as Design for Values, together with interdisciplinary working methods, offer the best way forwards. The chapter aims to show how these approaches can lead to an ethics of AI that is actionable and that can be proactively integrated in the design of AI systems. (shrink)

Körper, Seele und Geist. Aus welchen Teilen besteht der Mensch? Mit dieser Fragestellung hat sich die Anthropologie schon seit Jahrhunderten beschäftigt. Vorliegendes Buch arbeitet diese Frage anhand der Epoche der Romantik und des damaligen wissenschaftlichen Diskurses der Anthropologie auf. Zwischen den Anthropologen gab es große Meinungsunterschiede. Die Schule der Dualisten behauptete, dass der Mensch aus einer Seele und einem Körper bestehe. Die genuin christlich inspirierten Trinitarier gingen hingegen von einem Gott analogen Menschenbild mit den Merkmalen Geist, Seele und Körper aus.