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

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

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

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

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

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

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

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

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

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

While most studies on stakeholder engagement focus on high-power stakeholders (typically, employees), limited attention has been devoted to the engagement of low-power stakeholders. These have been defined as vulnerable stakeholders for their low capacity to influence corporations. Our research is framed around the engagement of low-power stakeholders in the coffee industry who are, paradoxically, critical resource providers for the major roasters. Through the case study of Lavazza—the leading Italian roaster—we investigate empowerment actions addressed to smallholder farmers located in Brazil, India, (...) East Africa, Haiti, and the Dominican Republic. We contribute to the theoretical discussion around engagement and empowerment by developing a framework linking together areas of empowerment (defined in the literature) and specific empowerment actions (emerging from our interviews). Our insights shed light on how organizations can design empowerment strategies leading to more effective stakeholder engagement and how empowerment actions can contribute to turn low-power stakeholders into active business partners. We demonstrate that moving from a traditional competitive view of corporate–stakeholder relationships to a stakeholder theory view based on a logic of cooperative partnerships reinforces the idea that stakeholder engagement and empowerment are both entangled with the value creation process. (shrink)

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

The development of “smart stadia”, i.e. the use of “smart technologies” in the way sports stadia are designed and managed, promises to enhance the experience of attending a live match through innovative and improved services for the audience, as well as for the players, vendors and other stadium stakeholders. These developments offer us a timely opportunity to reflect on the ethical implications of the use of smart technologies and the emerging Internet of Things. The IoT has the potential to radically (...) transform society and is representative of the ways that novel technologies will alter human life. We use Dublin’s Croke Park stadium smart project as a case study for examining the development of smart stadia. (shrink)

The development of “smart stadia”, i.e. the use of “smart technologies” in the way sports stadia are designed and managed, promises to enhance the experience of attending a live match through innovative and improved services for the audience, as well as for the players, vendors and other stadium stakeholders. These developments offer us a timely opportunity to reflect on the ethical implications of the use of smart technologies and the emerging Internet of Things (IoT). The IoT has the potential to (...) radically transform society and is representative of the ways that novel technologies will alter human life. We use Dublin’s Croke Park stadium smart project as a case study for examining the development of smart stadia. (shrink)

The relationship of part to whole is one of the most fundamental there is; this is the first and only full-length study of this concept. This book shows that mereology, the formal theory of part and whole, is essential to ontology. Peter Simons surveys and criticizes previous theories, especially the standard extensional view, and proposes a more adequate account which encompasses both temporal and modal considerations in detail. 'Parts could easily be the standard book on mereology for the next twenty (...) or thirty years.' Timothy Williamson, Grazer Philosophische Studien. (shrink)

I show that frequentism, as an explanation of probability in classical statistical mechanics, can be extended in a natural way to a decoherent quantum history space, the analogue of a classical phase space. The result is a form of finite frequentism, in which Gibbs’ concept of an infinite ensemble of gases is replaced by the quantum state expressed as a superposition of a finite number of decohering microstates. It is a form of finite and actual frequentism (as opposed to hypothetical (...) frequentism) insofar as all the microstates exist, in keeping with the decoherence-based Everett interpretation, and some versions of pilot-wave theory. (shrink)

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

Here at last is a coherent, unintimidating introduction to the challenging and fascinating landscape of Western philosophy. Written expressly for "anyone who believes there are big questions out there, but does not know how to approach them," Think provides a sound framework for exploring the most basic themes of philosophy, and for understanding how major philosophers have tackled the questions that have pressed themselves most forcefully on human consciousness. Simon Blackburn, author of the best-selling Oxford Dictionary of Philosophy, begins by (...) making a convincing case for the relevance of philosophy and goes on to give the reader a sense of how the great historical figures such as Plato, Hume, Kant, Descartes, and others have approached its central themes. In a lively and accessible style, Blackburn approaches the nature of human reflection and how we think, or can think, about knowledge, fate, ethics, identity, God, reason, and truth. Each chapter explains a major issue, and gives the reader a self-contained guide through the problems that the philosophers have studied. Because the text approaches these issues from the gound up, the untrained reader will emerge from its pages able to explore other philosophies with greater pleasure and understanding and be able to think--philosophically--for him or herself. Philosophy is often dismissed as a purely academic discipline with no relation to the "real" world non-philosophers are compelled to inhabit. Think dispels this myth and offers a springboard for all those who want to learn how the basic techniques of thinking shape virtually every aspect of our existence. (shrink)

Gravity and Grace was the first ever publication by the remarkable thinker and activist, Simone Weil. In it Gustave Thibon, the priest to whom she had entrusted her notebooks before her untimely death, compiled in one remarkable volume a compendium of her writings that have become a source of spiritual guidance and wisdom for countless individuals.

This is a book about the religious life of the Greeks from the eighth century BC to the fifth century AD, looked at in the context of a variety of different cities and periods. Simon Price does not describe some abstract and self-contained system of religion or myths but examines local practices and ideas in the light of general Greek ideas, relating them for example, to gender roles and to cultural and political life (including Attic tragedy and the trial of (...) Socrates). He also lays emphasis on the reactions to Greek religions of ancient thinkers - Greek, Roman, Jewish and Christian. The evidence drawn on is of all kinds: literary texts, which are translated throughout; inscriptions, including an appendix of newly translated Greek inscriptions; and archaeology, which is highlighted in the numerous illustrations. (shrink)

In this clear introduction to ethics Simon Blackburn tackles the major moral questions surrounding birth, death, happiness, desire and freedom, showing us how ...

Provides a comprehensive introduction to the major philosophical theories attempting to explain the workings of language.

Nietzsche famously attacked traditional morality, and propounded a controversial ethics of 'life-enhancement'. Simon May presents a radically new view of Nietzsche's thought, which is shown to be both revolutionary and conservative, and to have much to offer us today after the demise of old values and the 'death of God'.

Which political principles should govern global politics? In his new book, Simon Caney engages with the work of philosophers, political theorists, and international relations scholars in order to examine some of the most pressing global issues of our time. Are there universal civil, political, and economic human rights? Should there be a system of supra- state institutions? Can humanitarian intervention be justified?

Revelatory insights into the early life and thought of the preeminent French feminist philosopher Dating from her years as a philosophy student at the Sorbonne, this is the 1926-27 diary of the teenager who would become the famous French philosopher, author, and feminist, Simone de Beauvoir. Written years before her first meeting with Jean-Paul Sartre, these diaries reveal previously unknown details about her life and offer critical insights into her early philosophy and literary works. Presented here for the first (...) time in translation and fully annotated, the diary is completed by essays from Barbara Klaw and Margaret A. Simons that address its philosophical, historical and literary significance. The volume represents an invaluable resource for tracing the development of Beauvoir's independent thinking and influence on the world. (shrink)

This volume collects some influential essays in which Simon Blackburn, one of our leading philosophers, explores one of the most profound and fertile of philosophical problems: the way in which our judgments relate to the world. This debate has centered on realism, or the view that what we say is validated by the way things stand in the world, and a variety of oppositions to it. Prominent among the latter are expressive and projective theories, but also a relaxed pluralism that (...) discourages the view that there are substantial issues at stake. The figure of the "quasi-realist" dramatizes the difficulty of conducting these debates. Typically philosophers thinking of themselves as realists will believe that they alone can give a proper or literal account of some of our attachments--to truth, to facts, to the independent world, to knowledge and certainty. The quasi-realist challenge, developed by Blackburn in this volume, is that we can have those attachments without any metaphysic that deserves to be called realism, so that the metaphysical picture that goes with our practices is quite idle. The cases treated here include the theories of value and knowledge, modality, probability, causation, intentionality and rule-following, and explanation. A substantial new introduction has been added, drawing together some of the central themes. The essays articulate a fresh alternative to a primitive realist/anti-realist opposition, and their cumulative effect is to yield a new appreciation of the delicacy of the debate in these central areas. (shrink)

"What is required if men and women are to feel at home in society and are to recover their vitality? Into wrestling with that question, Simone Weil put the very substance of her mind and temperament. The apparently solid edifices of our prepossessions fall down before her onslaught like ninepins, and she is as fertile and forthright in her positive suggestions . . . she can be relied upon to toss aside the superficial and to come to grips with (...) the essential and the profound." -- Time Literary Supplement. (shrink)

The relationship of part to whole is one of the most fundamental there is, yet until now there has been no full-length study of this concept. This book shows that mereology, the formal theory of part and whole, is essential to ontology. Peter Simons surveys and criticizes previous theories, especially the standard extensional view, and proposes a more adequate account which encompasses both temporal and modal considerations in detail. This has far-reaching consequences for our understanding of such classical philosophical concepts (...) as identity, individual, class, substance and accident, matter, form, essence, dependence, and integral whole. It also enables the author to offer new solutions to long-standing problems surrounding these concepts, such as the Ship of Theseus Problem and the issue of mereological essentialism. The author shows by his use of formal techniques that classical philosophical problems are amenable to rigorous treatment, and the book represents a synthesis of issues and methods from the analytical tradition and from the older continental realist tradition of Brentano and the early Husserl. (shrink)

Simon Blackburn puts forward a compelling original philosophy of human motivation and morality. He maintains that we cannot get clear about ethics until we get clear about human nature. So these are the sorts of questions he addresses: Why do we behave as we do? Can we improve? Is our ethics at war with our passions, or is it an upshot of those passions? Blackburn seeks the answers in an exploration of guilt, shame, disgust, and other moral emotions; he draws (...) also on game theory and cognitive science in his account of the structures of human motivation. Many philosophers have wanted a naturalistic ethics a theory that integrates our understanding of human morality with the rest of our understanding of the world we live in. What is special about Blackburn's naturalistic ethics is that it does not debunk the ethical by reducing it to the non-ethical. At the same time he banishes the spectres of scepticism and relativism that have haunted recent moral philosophy. Ruling Passions sets ethics in the context of human nature: it offers a solution to the puzzle of how ethics can maintain its authority even though it is rooted in the very emotions and motivations that it exists to control. (shrink)

Our engagement with time is a ubiquitous feature of our lives. We are aware of time on many scales, from the briefest flicker of change to the way our lives unfold over many years. But to what extent does this encounter reveal the true nature of temporal reality? To the extent that temporal reality is as it seems, how do we come to be aware of it? And to the extent that temporal reality is not as it seems, why does (...) it seem that way? These are the central questions addressed by Simon Prosser in Experiencing Time. He defends the B-theory of time, according to which the apparently dynamic quality of change, the special status of the present, and even the passage of time are all illusions. Prosser goes on to explore solutions to certain puzzles raised by experiences of temporal features such as changes, rates, and durations, and in doing so sheds light on broader issues in the philosophy of mind. (shrink)

In these interviews from 1982 and 1985, I ask Beauvoir about her philosophical differences with Jean-Paul Sartre on the issues of voluntarism vs social conditioning and embodiment, individualism vs reciprocity, and ontology vs ethics. We also discuss her influence on Sartre's work, the problems with the current English translation of The Second Sex, her analyses of motherhood and feminist concepts of woman-identity, and her own experience of sexism.

This is the first collection of essays bringing together Deleuzian Philosophy and postcolonial theory. Bignall and Patton assemble some of the world's leading figures in these fields to explore rich linkages between two previously unrelated areas of study.

Although it is argued that social justice is a core concern for the discipline, nursing has not generally played a leadership role in the responses to many of the greatest social problems of our time. These include the accelerated rate of climate change, pandemic threats, systemic racism, growing health and social inequities, and the regulation of new technologies to ensure an equitable future ‘for all.’ In nursing codes of ethics, administration, education, policies, and practice, social justice is often claimed to (...) be a core value, yet it is rarely contextualized by philosophical or theoretical underpinnings. It appears that nurses’ commitment to social justice may stem more from a penchant for ‘doing good’ than an attempt to explore, understand, and enact what is meant by social justice from an ontological, epistemological, and methodological perspective. We contend that the dominance of a human science perspective in nursing contributes to a narrow definition of health and relegates many issues central to social justice to the margins of nurses’ care. In this article, we explore how the focus on ‘the human’ in the human science perspective may not only be limiting the capacity of nurses to develop strategies to adequately address social injustice, but in some instances, direct nurses to contribute to their very reproduction. We suggest that a critical interrogation of this human‐centric hegemony can identify avenues of rupture and introduce posthumanism as an additional philosophical perspective for consideration to help bridge the human‐social divide. (shrink)

This paper examines what would be a fair distribution of the right to emit greenhouse gases. It distinguishes between views that treat the distribution of this right on its own (Isolationist Views) and those that treat it in conjunction with the distribution of other goods (Integrationist Views). The most widely held view treats adopts an Isolationist approach and holds that emission rights should be distributed equally. This paper provides a critique of this 'equal per capita' view, and the isolationist assumptions (...) on which it depends. It examines four arguments for this view, finding each wanting. It then presents two general challenges to the 'equal per capita' view, and, indeed, any views which treat the distribution of greenhouse gas emissions in isolation from other goods. It concludes by outlining and defending an alternative (Integrationist) approach to the distribution of rights to emit greenhouse gases. (shrink)

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

This book, designed for high-level undergraduates, postgraduates and fellow researchers, introduces the reader to the main areas of metaethical work today. As we as introducing familiar positions and arguments, Kirchin argues clearly and engagingly for a set of distinctive and arresting views.

Scientific realism driven by inference to the best explanation (IBE) takes empirically confirmed objects to exist, independent, pace empiricism, of whether those objects are observable or not. This kind of realism, it has been claimed, does not need probabilistic reasoning to justify the claim that these objects exist. But I show that there are scientific contexts in which a non-probabilistic IBE-driven realism leads to a puzzle. Since IBE can be applied in scientific contexts in which empirical confirmation has not yet (...) been reached, realists will in these contexts be committed to the existence of empirically unconfirmed objects. As a consequence of such commitments, because they lack probabilistic features, the possible empirical confirmation of those objects is epistemically redundant with respect to realism. (shrink)