Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative (GRI) provides standardized reporting guidelines challenging companies to report positive and negative aspects of an organization’s sustainability performance. However, the reporting of “negative aspects” in particular can endanger corporate legitimacy if perceived by the stakeholders as not being in line with societal norms (...) and values. Starting from the theoretical lenses of economics-based disclosure theories and socio-political theories of disclosure, the focus of this study therefore was to analyze the communicative legitimation strategies companies use to report “negative aspects,” i.e., negative ecological and social impact caused by corporate activity. Using qualitative content analysis of GRI-oriented sustainability reports from companies listed on the US Dow Jones Industrial Average Index and on the German DAX Index, we identified six legitimation strategies. We discuss these strategies regarding to symbolic and substantial management of legitimacy. We show that symbolic legitimation strategies aiming at modifying the perception of legitimizing stakeholders dominate in the reports at hand. Such persuasion, however, does not meet the requirement of impartiality as postulated by the GRI guidelines. Building upon this conclusion we propose a concise characterization of “negative aspects” and develop a GRI-compliant schema of reporting about them. In doing so, we offer a way to improve the overall “balance” of sustainability reporting contributing to a true and fair view in sustainability disclosure. (shrink)

Social intrapreneurs can help corporations to address grand challenges and create hybrid value—that is simultaneous commercial and social value—by identifying and exploring entrepreneurial opportunities that address social or environmental issues. However, we still know little about how individuals assume social intrapreneurial roles in corporations. Based on a qualitative study of social intrapreneurs and their supporters, we identify variations in social intrapreneurial profiles along two dimensions: the role of the social intrapreneur in the entrepreneurial process (idea initiator versus idea explorer), and (...) their position (within core business departments versus within sustainability departments). We contribute to the literature by identifying four different types of social intrapreneurs as corporate change agents—the Visionary Business Insurgent, the Visionary Sustainability Transformer, the Enabled Business Expert, and the Enabled Sustainability Expert—and by shedding light on four pathways to social intrapreneurship that vary in initial levels of agency and ethical expression. (shrink)

The first United Nations Millennium Development Goal calls for a distinct reduction of worldwide poverty. It is now widely accepted that the private sector is a crucial partner in achieving this ambitious target. Building on this insight, the ‹Bottom of the Pyramid’ concept provides a framework that highlights the untapped opportunities with the ‹poorest of the poor’, while at the same time acknowledging the abilities and resources of private enterprises for poverty alleviation. This article connects the idea of business with (...) the poor to sustainable development and especially to the notions of inter- and intragenerational justice. These principles of justice can be linked with the ‹Bottom of the Pyramid’ approach directly through the Rawlsian principles to foster holistic thinking. On this basis, the article offers a normative-ethical reasoning of corporations’ possible responsibilities for the poorest of the poor. Today’s state of worldwide inequalities is likely to generate future tensions between the privileged western world and the uncounted mass of poor (let alone the ethical dubiousness of this status). However, it is at the same time problematic if not even impossible to improve the situation of the poor by simply copying the resource intensive western way of living to the ‹Bottom of the Pyramid’ due to the limited carrying capacity of the earth. After highlighting possible moral dilemmas which may occur through such a potential trade off, this article concludes with an outlook on how the concepts ‹Bottom of the Pyramid’ and sustainable development could be combined. (shrink)

Globalization arguably generated a governance gap that is being filled by transnational rule-making involving private actors among others. The democratic legitimacy of such new forms of governance beyond nation states is sometimes questioned. Apart from nation-centered democracies, such governance cannot build, for example, on representation and voting procedures to convey legitimacy to the generated rules. Instead, alternative elements of democracy such as deliberation and inclusion require discussion to assess new instruments of governance. The recently published standard ISO 26000 is an (...) interesting example of transnational governance. ISO 26000 was developed in a lengthy multiorganizational process for the purpose of giving guidance on the social responsibility of organizations. By assessing the specific case of ISO 26000, this study sheds light on the question of how legitimacy beyond nation-state democracy is ensured or constricted. Centering on the idea of deliberate democracy and democratic legitimacy, the study offers in-depth insights on the normative legitimacy of the development process of ISO 26000. Positioned on the interface of business studies and public policy, this article contributes to the academic literature on transnational governance and on the role of multistakeholder processes in shaping the role of business in society. (shrink)

Factorial surveys integrate elements of survey research and classical experiments. Using a large number of respondents in a controlled setting, FSs approximate complex and realistic judgment situations through so-called vignettes—that is, carefully designed descriptions of hypothetical people, social situations, or scenarios. Despite being rooted, and predominantly applied, in sociology, FSs are particularly promising for business and society scholars. Given the multiplicity, inherent complexity, and sometimes fuzziness of B&S research objects, conventional research methods inevitably reach their limits. This article, therefore, systematically (...) presents methodological and thematic opportunities for FS studies in B&S research. It is argued that FSs are well suited to dealing with the complex interplay of societal-, organizational-, and individual-level factors in B&S research and to studying the principles underlying human perceptions, attitudes, values, social norms, and behavior. The application of the FS method is illustrated based on a showcase example in the realm of socially responsible investments. As the literature on the conceptualization of FSs is limited, methodological challenges are addressed to guide B&S researchers past the common methodological pitfalls. (shrink)

In recent years, a considerable amount of research on adapted business for developing countries focused on the impact such endeavours have on the respective companies as well as on the affected people. However, the main emphasis within management sciences was on the economic outcomes or (even more distinct and often) on the question of how to integrate the poor into business models and value chains. Until now, further aspects of a dignified human existence were merely covered as a side note. (...) The article focuses on the influence of inclusive business approaches on various aspects of human dignity and provides explorative insights as a basis for future theory building. The aim is to uncover how human dignity is affected by different business approaches for the poor including and beyond economic outcomes. After giving an insight into the essence and meaning of human dignity in connection to various human rights, the articles refers to a number of illustrative cases of inclusive business. The analysis culminates in the insight that dignity can be (and sometimes already is) assured and promoted by deliberately including the poor into relevant value-added business processes. If this is the case, an enhanced dignity is not merely the result of increased incomes but stems from a variety of effects. However, such positive effects are not an inevitable outcome of any inclusive business initiative. (shrink)

In recent years, a considerable amount of research on adapted business for developing countries focused on the impact such endeavours have on the respective companies as well as on the affected people. However, the main emphasis within management sciences was on the economic outcomes or (even more distinct and often) on the question of how to integrate the poor into business models and value chains. Until now, further aspects of a dignified human existence were merely covered as a side note. (...) The article focuses on the influence of inclusive business approaches on various aspects of human dignity and provides explorative insights as a basis for future theory building. The aim is to uncover how human dignity is affected by different business approaches for the poor including and beyond economic outcomes. After giving an insight into the essence and meaning of human dignity in connection to various human rights, the articles refers to a number of illustrative cases of inclusive business. The analysis culminates in the insight that dignity can be (and sometimes already is) assured and promoted by deliberately including the poor into relevant value‐added business processes. If this is the case, an enhanced dignity is not merely the result of increased incomes but stems from a variety of effects. However, such positive effects are not an inevitable outcome of any inclusive business initiative. (shrink)

Collaborative consumption is proposed as a potential step beyond unsustainable linear consumption patterns toward more sustainable consumption practices. Despite mounting interest in the topic, little is known about the determinants of this consumer behavior. We use an extended theory of planned behavior to examine the relative influence of consumers’ personal norms and the theory’s basic sociopsychological variables attitudes, subjective norms, and perceived behavioral control on collaborative consumption. Moreover, we use this framework to examine consumers’ underlying value and belief structure regarding (...) collaborative consumption. We measure these aspects for 224 consumers in a survey and then assess their self-reported collaborative consumption behavior in a second survey. Our structural model fits the data well. Collaborative consumption is more strongly—through intentions—influenced by personal norms and attitudes than by subjective norms. Personal norms to consume collaboratively are determined by consumers’ altruistic, biospheric, and egoistic value orientations. Cost savings, efficient use of resources, and community with others are found to be consumers’ attitudinal beliefs underlying collaborative consumption. We conclude that collaborative consumption can be pin-pointed neither as a mere form of economic exchange nor as a primarily normative form of sharing resources. Instead, collaborative consumption is determined by economic/egoistic (e.g., cost savings) and normative (e.g., altruistic and biospheric value orientations) motives. Implications for collaborative consumption research, the theory of planned behavior, and practitioners are discussed. (shrink)

Extant research underlines the critical challenge for firms to rigorously and consistently evaluate their growing number of cross-sector partnerships for sustainability and suggests formalizing evaluation processes by introducing formal practices. However, empirical research is scant and inconclusive. This study aims to develop an empirically grounded understanding of how firms formalize the evaluation processes of such partnerships and of what drives this formalization, to complement the so far mostly conceptual literature. We inductively analyzed 31 semi-structured interviews with 33 experts from firms (...) and their partnering nonprofits and further secondary data on organizations’ partnerships. We contribute to the cross-sector partnership research by analyzing firms’ practices related to the formalization of the internal as well as the joint partnership evaluation process with nonprofits. We propose a conceptual framework to explain why firms implement different formal practices to reduce the dependency on individuals’ skills, experiences, or judgments in evaluating partnerships. (shrink)

Companies disclosing negative aspects in sustainability reports often employ legitimation strategies to present mishaps in a favorable light. In incentivized experiments, we find that nonprofessional investors divest from companies with a negative sustainability-related incident, and that symbolic legitimation (which only evasively explains a negative incident) is not a strong enough signal to counter this divestment behavior. Even substantial legitimation (which reports on measures and behavioral change) mitigates the divestment decisions only if the company reports on concrete remediation actions in morally (...) charged situations, such as social or environmental incidents. We elaborate these results in light of signaling and screening theory, and suggest the conceptual extension of “costly signals” to what we call “valuable signals.” We argue that valuable signals need be not only costly for the sender from an economic perspective but also perceived as appropriate by the receiver from a noneconomic perspective. (shrink)

Der Band geht zurück auf die Tagung „Der aufrechte Gang im windschiefen Kapitalismus“, die im Januar 2016 in Weimar stattgefunden hat. Ihr Ziel war es, unterschiedliche Traditionen zusammenzuführen, Modelle kritischen Denkens zu vergegenwärtigen und neue Perspektiven der Gesellschaftstheorie zu eröffnen. Die Beiträge widmen sich der Standortbestimmung kritischer Theorien. Sie reflektieren auf ihre Ursprünge, loten ihr zeitdiagnostisches Potential aus und dokumentieren ihren interdisziplinären Charakter. Der „aufrechte Gang“ im Denken bedeutet, sich von der Übermacht des Bestehenden nicht einschüchtern zu lassen, konformistischer Akzeptanz (...) wie irrationaler Sinngebung zu widerstehen und die Möglichkeit des Neuen, die Utopie, wach zu halten. (shrink)

In this communication recent evidence from cognitive neuroscience is presented showing that believing is a fundamental brain function. It integrates the perception of information from the environment with personal perspective taking (“what does it mean to me?”) as the basis for predictive coding of action. Observing that another person becomes injured can make one believe that the pain in the injured person is similar to pain that oneself has experienced previously. This first-person perspective has been called empathy and includes primal (...) beliefs about potentially pain eliciting objects and painful events in the sense of “what does it mean to you?”. Furthermore, observing other people to suffer involves the conceptual belief that their condition is aversive and burdensome. Believing in love and peace involves the perspective of “what does it mean to us?”. Contradictory events may cause the sensation of pain and suffering in the afflicted individuals resulting in mutual distrust and eventually disruption of social bonds. In conclusion, beliefs play an important, though long underestimated role in cognitive neuroscience of pain and suffering and more generally for the cultural notions of deities and evil. (shrink)

Auch die subtilsten geistigen Kompetenzen haben eine organische Basis. Mag es auch zunächst überraschen, so besteht daher doch eine entscheidende Verbindung zwischen Gedächtnis und Körper. Es geht also darum, Gedächtnis und Erinnerung nicht als bloßes Wissen misszuverstehen. Vor allem als soziale Tatsache bedarf Erinnerung stets wiederholter Beschwörungen, um nicht zu verschwinden. Spricht man vom individuellen Gedächtnis und der persönlichen Erinnerung, denkt man im Allgemeinen an bewusste Prozesse, dabei ist es häufig viel eher so, dass bestimmte Lernerfahrungen gar nicht mehr bewusst, (...) sondern gleichsam zum weitestgehend unbewussten Moment geistiger und vor allem auch körperlicher Prägungen geworden sind. Diese Verbindung zwischen Körper und Gedächtnis faltet der vorliegende Band systematisch aus. (shrink)

One of the century's greatest philosophers, without whom there would be no Sartre, no Foucault, no Frankfurt School, Martin Heidegger was also a man of great failures and flaws, a Faustus who made a pact with the devil of his time, Adolf Hitler. The story of Heidegger's life and philosophy, a quintessentially German story in which good and evil, brilliance and blindness are inextricably entwined and the passions and disasters of a whole century come into play, is told in this (...) brilliant biography. Heidegger grew up in Catholic Germany where, for a chance at pursuing a life of learning, he pledged himself to the priesthood. Soon he turned apostate and sought a university position, which set him on the path to becoming the star of German philosophy in the 1920s. Rüdiger Safranski chronicles Heidegger's rise along with the thought he honed on the way, with its debt to Heraclitus, Plato, and Kant, and its tragic susceptibility to the conservatism that emerged out of the nightmare of Germany's loss in World War I. A chronicle of ideas and of personal commitments and betrayals, Safranski's biography combines clear accounts of the philosophy that won Heidegger eternal renown with the fascinating details of the loves and lapses that tripped up this powerful intellectual. The best intellectual biography of Heidegger ever written and a best-seller in Germany, Martin Heidegger: Between Good and Evil does not shy away from full coverage of Heidegger's shameful transformation into a propagandist for the National Socialist regime; nor does it allow this aspect of his career to obscure his accomplishments. Written by a master of Heidegger's philosophy, the book is one of the best introductions to the thought and to the life and times of the greatest German philosopher of the century. (shrink)

In this analysis of one of the most difficult and neglected topics in Hegelian studies, Songsuk Susan Hahn tackles the status of contradiction in Hegel's ...

Both in scholarship on the Weimar Republic and in historical research in general, many conceptions of ‘crisis’ tend to remain vague and difficult to operationalize. These operational defects of the concept of crisis arise inevitably, we argue, from the concept’s constitutive link to human perception on the one hand and from its subsumption of complex interconnections of historical processes within different subsystems on the other. Frequently today, in both ordinary and historiographical usage, this basic openness of the concept of crisis (...) is foreclosed when it is deployed with a solely negative connotation of ‘downfall’ and ‘decline’, or of something being thrown into question or jeopardy. Such uses obscure a way in which a crisis can evoke not only the pessimistic sense of a threat to the old order but also the optimistic scenario of a chance for renewal. A one-sidedly negative understanding of crisis as prelude to calamity, we argue here, is problematic for historical research for two reasons. Firstly, it obscures comprehension of the consciousness of actors in the relevant period who at any particular moment can have had no prior knowledge of the crisis’s outcome. Secondly, it tends to reify the relevant crisis and to occlude its basic character as something narratively constructed in the accounts of both contemporaries and subsequent historiography. (shrink)

So we stand more or less on our own when trying to make sense of a specifically transcendental way of argumentation. Fortunately we are not all that alone, since independently of a direct Kantian influence the problem of transcendental arguments has stimulated a considerable debate among analytical philosophers. And we still have Kant’s own text. We shall start, therefore, by reminding ourselves of this debate and then go back to Kant. We shall deliberately not proceed the other way round in (...) order to avoid as much as possible what one may call a Kantian bias. The representatives chosen for analytical philosophy are Wittgenstein, Quine, and Strawson. We shall then consider the Kantian account of the meaning of the term "transcendental". After this preparation we are in a position to examine the claim of a ‘transcendental deduction,’ which is one of the most controversial issues arising from the Critique of Pure Reason. (shrink)

The influence of the Platonic theory of forms is to be found in nearly all periods in the history of Western philosophy. Much less well known is the fact that in all ages Arabic philosophers also discussed Platonic forms in their written works, although they had no access to Plato s Dialogues. This study analyses how this conception was given doctrinal content without recourse to Plato s works, and presents the relevant Arabic works in German translation for the first time. (...) They offer a first insight into a branch of the reception of Platonism that has not yet been researched, but which is often clearly influenced by Islam.". (shrink)

Why should we act morally? What justification is to be found in moral demands? This lucid, pithy, and eminently readable book examines the arguments in favor of the claims of moral demands to be found in contemporary ethical theory, arguments deriving from Kant's attempt to provide a foundation for morality.

Although the existence of an Arabic translation of a section of Proclus' commentary on Plato's Timaeus lost in the Greek has been known since long, this text has not yet enjoyed a modern edition. The present article aims to consummate this desideratum by offering a critical edition of the Arabic fragment accompanied by an annotated English translation. The attached study of the contents and structure of the extant fragment shows that it displays all typical formal elements of Proclus' commentaries, whereas (...) its conciseness and shortcomings raise certain doubts about its completeness. As a parergon, the article includes an analysis of a hitherto neglected letter by Ḥunayn ibn Isḥāq, which is attached to the fragment in the manuscript transmission. In addition to providing some insight into the origins of the Proclian fragment, this letter sheds some light on the Syriac and Arabic reception of some works by Hippocrates and Galen, especially Hippocrates' On Regimen in Acute Diseases and the history of its Arabic translation. Résumé Bien que l'existence d'une traduction arabe d'une section perdue en grec du commentaire de Proclus sur le Timée soit connue depuis longtemps, ce texte n'avait fait jusqu'à présent l'objet d'aucune édition. Le présent article vise à remédier à ce manque, en proposant une édition critique du fragment arabe accompagnée d'une traduction anglaise annotée. L'étude qui l'accompagne, consacrée au contenu et à la structure du fragment transmis, montre qu'il présente, au plan formel, tous les éléments caractéristiques des commentaires de Proclus, quand bien même sa concision et ses défauts soulèvent certains doutes quant à sa complétude. En forme d'appendice, l'article propose une analyse d'une lettre de Ḥunayn ibn Isḥāq négligée jusqu'à présent, jointe au fragment sous sa forme transmise. Loin de se borner à nous fournir des renseignements sur les origines du fragment de Proclus, cette lettre jette aussi quelque lumière sur la réception syriaque et arabe de certaines œuvres d'Hippocrate et de Galien, tout particulièrement sur le traité Du régime dans les maladies aiguës d'Hippocrate et sur l'histoire de sa traduction arabe. (shrink)

Name der Zeitschrift: Deutsche Zeitschrift für Philosophie Jahrgang: 63 Heft: 6 Seiten: 1158-1168.

This collection of essays, first published in German in 1995, has been written by the foremost representative of the hermeneutical approach in German philosophy. It offers a quite original interpretation of the tradition of German Idealist thought - Kant, Fichte, Schelling, Hegel. Rüdiger Bubner seeks to cast fresh light on the genuine philosophical innovations in the complex of issues and aspirations which dominated German intellectual life from 1780 to 1830. His major question is: in what way did the Idealists change (...) philosophy, reformulate traditional issues, and especially, reinterpret traditional figures? His answer to this question involves focusing on the literary and cultural spirit of the time, thus broadening the question of philosophical innovation and locating it within the wider framework of innovations and continuities within the Western intellectual tradition itself. This collection will be of special interest to students of German philosophy, literary theory and the history of ideas. (shrink)

According to the scenario of cosmological artificial selection and artificial cosmogenesis, our universe was created and possibly even fine-tuned by cosmic engineers in another universe. This approach shall be compared to other explanations, and some far-reaching problems of it shall be discussed.

'Toward a science of consciousness' conference Skovde, Sweden, August 6-11, 2001.

The paper deals with some of the developments in analysis against the background of Hilbert's contributions to the Calculus of Variations. As a starting point the transformation is chosen that took place at the end of the 19th century in the Calculus of Variations, and emphasis is placed on the influence of Dirichlet's principle. The proof of the principle (the resuscitation ) led Hilbert to questions arising in the 19th and 20th problems of his famous Paris address in 1900: theexistence (...) in a generalized sense, and theregularity of solutions of elliptic partial differential equations. By this new concept Hilbert pointed out two very important issues the history of which is closely tied up with the rise of modern analysis. Further on, Hilbert'stheorem of independence of the Calculus of Variations, an important contribution to its formal apparatus as well as to its field theory, is briefly discussed. But even as Hilbert published his first essential results, he was turning his attention to another area of mathematics that differs in an important respect from the Calculus of Variations:integral equations. Hilbert did so because he recognized that in this branch by its flexibility he was coming closer to his goal of an unifying methodological approach to analysis. (shrink)

A collection of essays on economic policy in the open economy. If a country is opening up its economy, that is, allowing its domestic production to become competitive with that of the rest of the world, how do policy choices critically influence its economic performance? This book highlights the choices that can be made in several areas: monetary policy, exchange-rate policy, financial reform, protection, tax reform, and foreign capital. It includes detailed case-studies of Nigeria and Bolivia.

Among the numerous conceptions of autonomy, three are particularly important: Kant's notion of humans' being subject, and subject only, to moral laws they gave themselves, Frankfurt's idea of persons' willing and acting deriving from the essential character of their wills, and the popular conception of persons' being master over whether others do or do not certain things to them. Kant's moral conception of autonomy, it is argued, is untenable because the moral character of a law and its self-givenness are incompatible. (...) Frankfurt's idea suffers from the fact that we cannot give substance to talk of the essential character of one's will. The third conception is practically irrelevant: there is no principle requiring people to be master over what others do to them. Thus autonomy may have to be dropped from our self-conception. To some this will appear a grave loss. In fact it is not. (shrink)