Abstract The purpose of this paper is to empirically analyse the developmental stages of non-financial reporting in corporations, by interpreting the views of interviewees from major ethical corporations on the six major dimensions of non-financial reporting (identified in the literature) within each stage of the five-stage model of non-financial reporting (developed in this paper). This study is part of a series of papers on Triple Bottom Line reporting (TBL), and its relevance to corporate reporting practices. The TBL is perhaps the (...) pioneer for getting corporations thinking about non-financial reporting. While literature has been done extensively on the TBL framework, empirical data linking TBL and how it has helped, or even hindered corporations progressing through different stages in their non-financial reporting processes is missing. In order to facilitate this analysis, 40 interviews were conducted over 1 year, with 40 corporations selected from various sustainability indexes, focusing on corporations that adopt best practices in this area, and also have a TBL approach to non-financial reporting. The results of the analysis show that TBL certainly got corporations started in the journey of non-financial reporting but has not pushed them far enough to develop a more integrated approach to reporting nor clearly aligning their non-financial reporting performance with their financial performance and business strategy. Content Type Journal Article Category Original Paper Pages 1-33 DOI 10.1007/s13520-011-0010-4 Authors Kaushik Sridhar, Macquarie Graduate School of Management, Macquarie University, Sydney, Australia Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (shrink)

Abstract There is increasing evidence suggesting that environmental and social criteria are impacting the market in complex ways. The corporate world has demonstrated a willingness to respond to public pressure for improved performance on non–economic issues by embracing Triple Bottom Line (TBL) principles. TBL reporting has been institutionalized as a way of thinking for corporate sustainability. However, institutions are constantly changing and improving, while TBL has been fairly conservative in its approach to change. The more balanced focus on the economic, (...) the environmental and the social has provided a framework for institutions and markets around the world who want to focus indicators towards a sustainable future. This paper presents a criticism of the TBL approach that adds to the limited information on the pervasiveness of this approach. Content Type Journal Article Category Original Paper Pages 1-21 DOI 10.1007/s13520-012-0019-3 Authors Kaushik Sridhar, Net Balance Management Group, 332, Kent Street, Sydney, NSW 2000, Australia Grant Jones, Australian Catholic University, 8/20 Napier Street, NR House, North Sydney, NSW, Australia 2060 Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (shrink)

Social factors have a powerful influence on human health and longevity. Yet the social dimensions of health are often obscured in public discussions due to the overwhelming focus in health policy on medical care, individual-level risk factor research, and changing individual behaviours. Likewise, in philosophical approaches to health and social justice, the debates have largely focused on rationing problems in health care and on personal responsibility. However, a range of events over the past two decades such as the study of (...) modern famines, the global experience of HIV/AIDS, the international women’s health movement, and the flourishing of social epidemiological research have drawn attention to the robust relationship between health and broad social arrangements. In Health Justice, Sridhar Venkatapuram takes up the problem of identifying what claims individuals have in regard to their health in modern societies and the globalized world. Recognizing the social bases of health and longevity, Venkatapuram extends the ‘Capabilities Approach’ of Amartya Sen and Martha Nussbaum into the domain of health and health sciences. In so doing, he formulates an inter-disciplinary argument that draws on the natural and social sciences as well as debates around social justice to argue for every human being’s moral entitlement to a capability to be healthy. An ambitious integration of the health sciences and the Capabilities Approach, Health Justice aims to provide a concrete ethical grounding for the human right to health, while advancing the field of health policy and placing health at the centre of social justice theory. With a foreword by Sir Michael Marmot, chair of the WHO Commission on the Social Determinants of Health. (shrink)

The final report of the WHO's Commission on the Social Determinants of Health is the first to apply social epidemiological analysis to global health.

In this paper, I revisit the question of how and in what sense can individuals comprising a group be held responsible for morally reprehensible behaviour by that group. The question is tackled by posing a counterfactual: what would happen if selfish individuals became moral creatures? A game called the Samaritan’s Curse is developed, which sheds light on the dilemma of group moral responsibility, and raises new questions concerning ‘conferred morality’ and self-fulfilling morals, and also forces us to question some implicit (...) assumptions of game-theory. (shrink)

The Routledge Handbook of the Philosophy of Public Health is an outstanding reference source to this exciting subject and the first collection of its kind. Comprising over forty chapters by a team of international contributors the handbook covers the following central topics: What is global health?; methodology in public health science; social determinants and health equity; politics and economics; health policy and law; globalization; macroeconomics; securitization; and specific public health challenges such as obesity, cancer, alcohol, tobacco and infectious diseases. Essential (...) reading for students and researchers in political philosophy, bioethics, public health ethics and the philosophy of medicine the handbook will also be very useful for those in related fields, such public health professionals and epidemiologists. (shrink)

Objective To determine the knowledge and attitudes of healthcare personnel regarding the provision of non-beneficial futile care in the intensive care units at the major public hospitals in Trinidad and Tobago. Method Prospective data collection was done using a questionnaire administered to the medical and nursing staff of the intensive care units. The questionnaire was designed to capture the opinions regarding the futile care offered to terminally ill patients at the intensive care units. The responses were based on a five-point (...) Likert scale. The influence of factors such as age, gender, duration of work experience, religious belief, ethnicity, occupational category and educational status on the responses were analysed. Results A total of 274 completed responses were obtained from doctors and nurses. The frequency with which the respondents encountered ethical or legal problems in the intensive care unit varied widely from ‘daily’ to ‘yearly’. The majority felt that knowledge of ethics is important, and only 32% knew the legal issues pertaining to their work. Eighty percent of doctors and nurses had no knowledge of an existing Hospital Ethics Committee and its role in ethical dilemmas. Although 62% said their decisions regarding futile care will be influenced by their scientific knowledge, only 32% agreed to withdraw care. Eighty percent said that the government should pass appropriate laws regarding withdrawal of futile care. Conclusions Most healthcare providers in intensive care unit are not knowledgeable in the ethical and legal issues of non-beneficial futile care. There is a need to devise means to bring awareness and educate intensive care unit healthcare providers in this subject. (shrink)

In this article, I view the dynamic capabilities of a social venture by examining organizational spaces through the means of qualitative engagement. Through the explication of one such organizational space, the WCB Bank, dynamic capability is understood as inhering in the purpose, the constructed memory and selves of human actors in the organization, and the collective endeavours that make the organization through deliberative processes. Such a view of organizations, while transcending the nuance of resources, provides an idea of capability as (...) emerging from the varied meanings that human actors make in organizations. An understanding of these meanings leads to comprehending dynamic capabilities as epistemological elements which lead to accessing the knowledge of the organization for the moment. (shrink)

This book traces the evolution of Hindu theories of warfare in India from the dawn of civilization.

Much of economics is built on the assumption that individuals are driven by self-interest and economic development is an outcome of the free play of such individuals. On the few occasions that the existence of altruism is recognized in economics, the tendency is to build this from the axiom of individual selfishness. The aim of this paper is to break from this tradition and to treat as a primitive that individuals are endowed with the ‘cooperative spirit’, which allows them to (...) work in their collective interest, even when that may not be in their self-interest. The paper tracks the interface between altruism and group identity. By using the basic structure of a Prisoner's Dilemma game among randomly picked individuals and building into it assumptions of general or in-group altruism, the paper demonstrates how our selfish rationality interacts with our innate sense of cooperation. The model is used to outline circumstances under which cooperation will occur and circumstances where it will break down. The paper also studies how sub-groups of a society can form cooperative blocks, whether to simply do better for themselves or exploit others. (shrink)

Philosophers who study care—most often, care ethicists—are involved in an ongoing discussion about the concept of care. Despite the significant progress made in this discussion, certain conflicting images of care seem to persist in the literature. On one hand, as feminist theorists across disciplines have highlighted, care is a complex social practice that is mired in inequality and injustice. The deeply gendered nature of caring and the unequal division of care-work creates and cements structural inequalities. On the other hand, care (...) is also thought of as a moral value or an ideal. The ethics of care—a moral theory with decidedly feminist roots—is predicated on the idea that caring is somehow morally valuable. A discrepancy thus arises: care is a social practice that compounds injustices. But it is also a moral value. What is it about care that makes it malleable to such variations? To pick out this complexity and capture the conceptual nuances at play, this paper suggests that we frame the concept of care as a thick ethical concept. I will first demonstrate why this framing is helpful. Then, I will provide accounts of the descriptive and evaluative elements of the concept of care. I hope to show that it is through a thick conceptual framing that we can make sense of care—both as a complex social practice and an important moral value in the worlds that we inhabit. (shrink)

I argue for a conception of health as a person's ability to achieve or exercise a cluster of basic human activities. These basic activities are in turn specified through free-standing ethical reasoning about what constitutes a minimal conception of a human life with equal human dignity in the modern world. I arrive at this conception of health by closely following and modifying Lennart Nordenfelt's theory of health which presents health as the ability to achieve vital goals. Despite its strengths I (...) transform Nordenfelt's argument in order to overcome three significant drawbacks. Nordenfelt makes vital goals relative to each community or context and significantly reflective of personal preferences. By doing so, Nordenfelt's conception of health faces problems with both socially relative concepts of health and subjectively defined wellbeing. Moreover, Nordenfelt does not ever explicitly specify a set of vital goals. The theory of health advanced here replaces Nordenfelt's (seemingly) empty set of preferences and society-relative vital goals with a human species-wide conception of basic vital goals, or ‘central human capabilities and functionings’. These central human capabilities come out of the capabilities approach (CA) now familiar in political philosophy and economics, and particularly reflect the work of Martha Nussbaum. As a result, the health of an individual should be understood as the ability to achieve a basic cluster of beings and doings—or having the overarching capability, a meta-capability, to achieve a set of central or vital inter-related capabilities and functionings. (shrink)

The purpose of this paper was to determine whether the individual attributes of locus of control, gender, major in college and years of job experience affect the acceptability of certain workplace behaviors. A total of 198 college students of a mid-sized southeastern university formed the sample for this study. Locus of control, gender and years of job experience were found to have some affect on whether an individual considered a certain behavior acceptable or unacceptable.

Drawing upon an exemplary case surrounding a patent on the anti-cancer drug Gleevec, I trace how intellectual property regimes drive the re-institutionalization of pharmaceutical development in India today in unsettled and contested ways. I am interested in how this case resolves, in an apparent purification, into technical and constitutional components; how the technical components are entirely unsettled; and how the constitutional components open up questions regarding the relationship between biocapital and issues of constitutionalism, rights, and corporate social responsibility.

Conventions and leaders are believed to be the two pillars of justice and order in society. This paper evaluates this proposition and draws attention to two intriguing ways in which these pillars can malfunction. The argument is constructed by creating two new games, Greta’s Dilemma and the Incarceration Game. An awareness of these problems can help us use our ‘moral intention’ to reexamine our own collective behavior and to design prior conventions, which limit the power of the leader.

Drawing from the Boulding''s (1956) framework for general systems theory, the need to employ richer paradigm in the study of organizations (Pondy and Mitroff, 1979) is reiterated. It is argued that a better understanding of organizational ethical behavior is contingent upon viewing organizations as symbol processing systems of shared language and meanings. Further, it is proposed that organizations, like individuals, develop into collectivities of shared cognitions and rationale, over a period of time. The study adapts Kohlberg''s (1983) model of moral (...) development to examine if organizations can be viewed as passing through different stages of moral development depending on the type of moral reasoning employed to explain their behaviors in the face of ethical crises. Several cases raising questions about the ethics of corporate behavior were researched. An instrument entitled Organization Response Analysis was constructed using statements made by various spokespersons representing five of these organizations. The instrument was administered to 246 graduate and undergraduate students of business (N = 246). Results indicated a great degree of concurrence among respondents of differing genders, levels of education and work experience in determining the stages of moral development of organizations. Limitations of the current study and implications for future research and practice are discussed. (shrink)

Mainstream economics was founded on many strong assumptions. Institutions and politics were treated as irrelevant, government as exogenous, social norms as epiphenomena. As an initial gambit this was fine. But as the horizons of economic inquiry have broadened, these assumptions have become hindrances rather than aids. If we want to understand why some economies succeed and some fail, why some governments are effective and others not, why some communities prosper while others stagnate, it is essential to view economics as embedded (...) in politics and society. Prelude to Political Economy is a study of this embeddedness; it argues for an 'inclusive' approach to institutions and the state.Modern economics recognizes that individuals' pursuit of their own selfish ends can result in socially suboptimal outcomes -- the Prisoner's Dilemma being the stark example. It has been suggested that what we need in such an eventuality is 'third-party' intervention, which can take the form of imposing punishment on players. Kaushik Basu objects to this method of wishing third parties out of thin air. He argues that if a third party that could impose its will on others were available, then it should have been modeled as a player to start with.The adoption of such an inclusive approach has implications for our conception of the state and the law. It means that the law cannot be construed as a factor that changes the game that citizens play. It is instead simply a set of beliefs of citizens; and, as such, it is similar to social norms. What the law does for an economy, so can social norms. The book discusses how the nature of policy advice and our conception of state power are affected by this altered view of the state and the law.As corollaries, the book addresses a variety of important social and philosophical questions, such as whether the state should guarantee freedom of speech, whether determinism is compatible with free will, and whether the free market can lead to coercion. (shrink)

The present article identifies how social determinants of health raise two categories of philosophical problems that also fall within the smaller domain of ethics; one set pertains to the philosophy of epidemiology, and the second set pertains to the philosophy of health and social justice. After reviewing these two categories of ethical concerns, the limited conclusion made is that identifying and responding to social determinants of health requires inter-disciplinary reasoning across epidemiology and philosophy. For the reasoning used in epidemiology to (...) be sound, for its scope and (moral) purpose as a science to be clarified as well as for social justice theory to be relevant and coherent, epidemiology and philosophy need to forge a meaningful exchange of ideas that happens in both directions. (shrink)

One of the central tenets of mainstream economics is Adam Smith's proposition that, given certain conditions, self-interested behavior by individuals leads them to the social good, almost as if orchestrated by an invisible hand. This deep insight has, over the past two centuries, been taken out of context, contorted, and used as the cornerstone of free-market orthodoxy. In Beyond the Invisible Hand, Kaushik Basu argues that mainstream economics and its conservative popularizers have misrepresented Smith's insight and hampered our understanding (...) of how economies function, why some economies fail and some succeed, and what the nature and role of state intervention might be. Comparing this view of the invisible hand with the vision described by Kafka--in which individuals pursuing their atomistic interests, devoid of moral compunction, end up creating a world that is mean and miserable--Basu argues for collective action and the need to shift our focus from the efficient society to one that is also fair. Using analytic tools from mainstream economics, the book challenges some of the precepts and propositions of mainstream economics. It maintains that, by ignoring the role of culture and custom, traditional economics promotes the view that the current system is the only viable one, thereby serving the interests of those who do well by this system. Beyond the Invisible Hand challenges readers to fundamentally rethink the assumptions underlying modern economic thought and proves that a more equitable society is both possible and sustainable, and hence worth striving for. By scrutinizing Adam Smith's theory, this impassioned critique of contemporary mainstream economics debunks traditional beliefs regarding best economic practices, self-interest, and the social good. (shrink)

This theoretical paper argues for prioritarianism as an ethical underpinning for digital health in contexts of extreme disadvantage. In support of this claim, the paper develops three prioritarian principles for making ethical decisions for digital health programme design, grounded in the normative position that the greater the need, the stronger the moral claim. The principles are positioned as an alternative view to the prevailing utilitarian approach to digital health, which the paper argues is not sufficient to address the needs of (...) the worst off. As researchers of digital health, we must ensure that the most globally marginalised are not overlooked by overtly technocentric implementation practices. Consequently, the paper concludes by advocating for use of the three principles to support stronger critical reflection on the ethics involved in the design and implementation of digital health programmes. (shrink)

Very few studies have looked upon the construct of workplace spirituality in sales organization context. This paper integrates workplace spirituality with sales literature. The paper points out that self-interest transcendence is a common aspect in the workplace spirituality concept which emerged a decade ago and in most of the relationship-oriented selling characteristics—customer orientation, adaptability, service orientation, and ethical selling behavior. Based on the common aspect of self-interest transcendence, we propose that workplace spirituality could be a causal precursor to relationship-oriented selling (...) characteristics. We present guidelines for future research, implications for practice and a few potential downsides of workplace spirituality in sales organization. (shrink)

Spirituality is a hot topic of research in recent times in management arena. Though the organizational researchers have intensely started exploring this area, the studies related to selling organizations are few, and fewer are the studies related to selling organizations with individual as the unit of theory. The present study explores the relationship between ‘individual spirituality at work’ and sales professionals’ ‘job satisfaction’, ‘propensity to leave’ and ‘job commitment’. This work focuses on sales professionals across various industries. A cross-sectional survey (...) method is adopted. Correlation analysis is done to reveal the hypothesized relationships. The results reveal that sales professionals’ spirituality at work is positively related to job satisfaction and job commitment, and negatively related to propensity to leave. The results provide the relevance of spirituality at work to salespeople. The selling organizations can also utilize the information and promote the individual expression of spirituality at work. (shrink)

This volume of essays, written in honor of Amartya Sen, covers the range of contributions that Sen has made to knowledge. They are written by some of the world's leading economists, philosophers and social scientists, and address topics such as ethics, welfare economics, poverty, gender, human development, society, and politics.

This volume of essays, written in honor of Amartya Sen, covers the range of contributions that Sen has made to knowledge. They are written by some of the world's leading economists, philosophers and social scientists, and address topics such as ethics, welfare economics, poverty, gender, human development, society, and politics.

This two volume set of essays, written in honor of Amartya Sen, covers the range of contributions that Sen has made to knowledge. They are written by some of the world's leading economists, philosophers and social scientists, and address topics such as ethics, welfare economics, poverty, gender, human development, society, and politics.

Anita Chari revives the concept of reification from Marx and the Frankfurt School to spotlight the resistance to neoliberal capitalism now forming at the level of political economy and at the more sensate, experiential level of subjective transformation. Reading art by Oliver Ressler, Zanny Begg, Claire Fontaine, Jason Lazarus, and Mika Rottenberg, as well as the politics of Occupy Wall Street, Chari identifies practices through which artists and activists have challenged neoliberalism's social and political logics, exposing its inherent tensions and (...) contradictions. (shrink)

Recent research highlights the relationship between perceived brand ethicality (PBE), consumer purchase intention, and the consumer–brand relationship. Existing empirical studies offer mixed findings on whether these three relate positively, negatively, or not at all. Moreover, their relationships have not been the primary focus of existing meta-analytic reviews. Therefore, we conducted a meta-analysis to provide an empirical consensus to this debate by studying the magnitude of the association between PBE and consumer responses (purchase intention, brand trust, and brand loyalty). Moreover, we (...) examined the moderating effects of self-accountability and brand experience to expand our understanding of this relationship. After a thorough literature review from major databases and cross-referencing of the relevant articles, we selected 31 peer-reviewed articles for this meta-analysis. The results reveal that consumer response to PBE positively influences attitude formation towards the brand and purchase intentions. Additionally, moderation analyses reveal the crucial roles of self-accountability and brand experience in influencing the effects of PBE on consumer–brand relationships and purchase intention. Crucial theoretical and practical implications are discussed regarding these relationships, followed by limitations and future research directions. (shrink)

Dr Devi Sridhar, Department of Politics and International relations, University of Oxford, All Souls College, High St, OX1 4AL UK, Email: devi.sridhar{at}politics.ox.ac.uk ' + u + '@' + d + ' '//--> Abstract This paper discusses the politics of access to essential medicines and identifies ‘space’ in the current system where health concerns can be strengthened relative to trade. This issue is addressed from a global governance perspective focusing on the main actors who can have the greatest impact. (...) These include developing country coalitions and citizens in developed countries though participation in civil society organisations. These actors have combined forces to tackle this issue successfully, resulting in the 2001 Doha Declaration on Public Health. The collaboration has been so powerful due to the assistance of the media as well as the decision to compromise with pharmaceutical companies and their host countries. To improve access to essential medicines, six C's are needed: coalitions, civil society, citizenship, compromise, communication and collaboration. CiteULike Connotea Del.icio.us What's this? (shrink)

The article discusses two areas at the intersection of social determinants of health research and social justice theory. The first section examines the affinity between social epidemiology and the capabilities approach. The second section examines how social epidemiology's expansion of the scope of the causal chain and determinants raises questions about epistemology and ontology in epidemiology as well as the field's link to the moral concern for human health.

Commentary on Pratt, B., and A. A. Hyder. 2016. Governance of transnational global health research consortia and health equity.

Embryonic stem cells are derived from the preimplantation embryo and can differentiate into virtually any other cell type, which is governed by lineage specific transcriptions factors binding to cis regulatory elements to mediate changes in gene expression. The reliance on transcriptional regulation to maintain pluripotency makes ESCs a valuable model to study the role of distal CREs such as enhancers in modulating gene expression to affect cell fate decisions. This review will highlight recent advance on transcriptional enhancers, focusing on studies (...) performed in ESCs. In addition, we argue that the Nanog locus, which encodes for an ESC-critical TF, is particularly informative because it contains multiple co-regulated genes and enhancers in close proximity to one another. The unique landscape at Nanog permits the study of ongoing questions including whether multiple enhancers function additively versus synergistically, determinants of gene specificity, and cell-to-cell variability in gene expression. Nanog encodes a transcription factor required to maintain ESC pluripotency. The Nanog locus is an ideal model to study enhancers because it contains multiple highly potent super-enhancers within a small region. Nanog and three super-enhancers are in close physical proximity but only two SEs are required for Nanog expression. (shrink)

The COVID-19 pandemic is affecting countries across the globe. Only a globally coordinated response, however, will enable the containment of the virus. Responding to a request from policy makers for ethics input for a global resource pledging event as a starting point, this paper outlines normative and procedural principles to inform a coordinated global coronavirus response. Highlighting global connections and specific vulnerabilities from the pandemic, and proposing standards for reasonable and accountable decision-making, the ambition of the paper is two-fold: to (...) raise awareness for the justice dimensions in the global response, and to argue for moving health from the periphery to the centre of philosophical debates about social and global justice. (shrink)

Situating medical and scientific research within a framework or theory of social justice is long overdue. Attempting to extend principles of research ethics beyond the clinic and lab to other affected people or consequences tolerates or obfuscates injustice. While it must be done, the timescales, methodologies, and commitment to real-world impact are quite different in research ethics versus political philosophy.

This essay identifies three insights about global equity and justice in light of the COVID pandemic. It discusses the need for greater recognition of the role of the global order in the distributio...

"In comparison to medicine, the professional field of public health is far less familiar. What is public health, and perhaps as importantly, what should public health be or become? How do causal concepts shape the public health agenda? How do study designs either promote or demote the environmental causal factors or health inequalities? How is risk understood, expressed, and communicated? Who is public health research centered on? How can we develop technologies so the benefits are more fairly distributed? Do people (...) have a right to public health? How should we integrate ethics into public health practice? The Routledge Handbook of Philosophy of Public Health addresses these questions and more, and is the first collection of its kind. Comprising twenty-six chapters by an international and interdisciplinary team of contributors, the handbook is divided into four clear parts: Concepts and Distinctions Reasons and Actions Distribution and Inequalities Rights and Duties. The Routledge Handbook of Philosophy of Public Health is a field-defining and sustained reflection on the various ethical, political, methodological and conceptual aspects of global public health. As such it is an essential reference source for students and scholars working in political philosophy, bioethics, public health ethics, and the philosophy of medicine, as well as for professionals and researchers in related fields such public health and epidemiology"--. (shrink)

Merleau-Ponty states in his Institution and Passivity lectures that he wants to "consider criticism itself as a symbolic form" as opposed to doing "a philosophy of symbolic form." This statement seems counterintuitive for Merleau-Ponty, who has been called "the philosopher of the sensible." In this book, Kaushik investigates this question, arguing that Merleau-Ponty has raised the stakes of his ontology such that it is no longer a matter of finding a solution to the difference between "the real and the (...) fictive" but rather, of constellating and matrixing them. This ontological matrix amounts to a psychoanalysis of the philosophy of identity. Kaushik argues that philosophies of reflection, in which reflection seeks to coincide with its origins, are in fact uncritical because they miss the form of differentiation that limits them. His analyses of the matrices between space-imagination, light-dark, awake-asleep, repression-expression, etc., subvert these philosophies and reveal the symbolic form in terms of its lack of precise origin or destination. Drawing from recently published course materials of Merleau-Ponty's, and attentive to his reliance on literary phrases for phenomenological insights, Kaushik brings out the living force of Merleau-Ponty's thought and develops his radical insight of the primacy of the symbolic form, even in an ontology that claims to be about the sensible and its elements. (shrink)