This paper investigates the corporate social responsibility (CSR) structures of U.S. listed firms. We find evidence of a general tendency towards CSR specialization with almost three-quarters (73.91%) of these firms focusing on a single CSR dimension. The degree of specialization varies across industries and the single CSR dimension focused on also varies for industries with similar degrees of specialization. We find that firms with higher exposures to CSR concerns, international activities, larger size, and higher financial slack tend to diversify across (...) multiple CSR dimensions. More importantly, we find evidence that diversified CSR structures positively affect a firm’s value relative to a control group before and during the 2008 financial crisis. Our findings have important implications for corporate and portfolio managers, investors, and policy makers. (shrink)

Globalization has consequences for the religious sphere, but it does not constitute a break with the previous situation. It constitutes rather an acceleration of a process begun with the birth of nation-states. The impact of the values of modernity is general, since even those in power, whatever their tendency, invoke values of democracy, progress, freedom and justice, whereas submission is what was required of subjects. Nevertheless, people today look to religion for fixed reference points, because of the brutal transition from (...) the Middle Ages to the 20th and 21st centuries, and because modernity is not a endogenous phenomenon. Islam then is playing the role of bulwark against western hegemony. It is also instrumentalized both by the powers that be and by the oppositions, all of whom give themselves over to displays of one-upmanship over fidelity to Islam. Does Islam then maintain its relevance in the context of globalization? The fact is that the bases on which social relations are now founded no longer permit discrimination on the ground of sex or religion, and that there is a loosening of the grip of traditional ritualism and that more and more Muslims are looking for an understanding of the faith that is freed from old-fashioned dogmas. These new givens are being demonstrated particularly when it comes to the exercise of power and the condition of women. As a result, traditional conceptions are destined to evolve, particularly concerning the status of the Koran, the growing awareness of the historical process that made the Koran into a juridical code, the archetype that has been stuck to the person of the Prophet, and the alienation that consists in the sacralization of every human act. (shrink)

Despite the increasing interest in translation in the last two decades, there has been no investigation of the translation of historiography and its transformation from one language to another. This article takes as a case study the translation into French of Ibn Khaldûn, the fourteenth-century North African historian. It considers specifically the translation done by William de Slane in the context of the colonization of Algeria. The Histoire des Berbères, the French narrative of Ibn Khaldûn that relates to the history (...) of Arabs and Berbers in the Maghreb, has become since then the source of French knowledge of North Africa. It is upon that French narrative that colonial and post-colonial historians have constructed their knowledge of North Africa, of Arabs, and of Berbers. The article shows how a portion of the writing of Ibn Khaldûn was translated and transformed in the process in such a way as to become a French narrative with colonial categories specific to the nineteenth century. Using a semiotic approach and analyzing both the French text and its original, the article shows how colonialism introduced what Castoriadis calls an "imaginary" by transforming local knowledge and converting it into colonial knowledge. In showing this the essay reveals that not only is translation not the transmission of a message from one language to another, it is indeed the production of a new text. For translation is itself the product of an imaginary, a creation--in Ricoeur's words, a "restructuring of semantic fields.". (shrink)

La croissance de la taille des entreprises multinationales et de leur sphère d’influence, conjuguée à l’incapacité des États et des organisations transnationales à réguler leurs activités, a fait naître le besoin d’une nouvelle forme de régulation. Une première approche consiste en la structuration et l’organisation d’un mouve­ment citoyen. Toutefois, si certaines expériences ont été un succès , ce mode de régulation peut être détourné ou récupéré par ceux-là mêmes qu’il tente de réguler. Une deuxième approche suggère l’autorégulation des marchés économique (...) et financier. Cependant, les récentes crises financières découlant de comportements non éthiques montrent les limites d’une telle solution. L’objectif du présent article est de proposer un mode hybride de régulation reposant sur la coalition de mouvements sociaux et d’investisseurs responsables, dont les signataires des Principes pour l’investissement responsable, de l’Organisation des Nations Unies. L’efficacité de ce mode hybride de régulation est renforcée par l’évolution technologique et les réseaux sociaux. Ainsi, une dénonciation par des organismes non gouvernementaux appelant au boycottage porte atteinte à la réputation de l’entreprise ciblée, ternit son image et nuit à ses ventes. Si cette dénonciation est de plus appuyée par un investisseur responsable, cela peut provoquer une hausse de son coût de financement. Une coalition entre des « mouvements sociaux organisés » et « des investisseurs institutionnels » responsables, dont les signataires des Principes, peut être contraignante pour une entreprise ciblée, car elle a un effet non seulement sur son marché, sur ses ventes, mais aussi sur son accès aux capitaux. (shrink)

Purpose Moor designated two major problem sources typifying the social and ethical implications of computer technologies, namely, “policy vacuum” and “conceptual muddles.” Motivated by Moor’s seminal definition and Floridi’s conceptualization of information and communication technologies as re-ontologizing technologies, this study aims to explore Omani undergraduates’ cognition regarding ICT ethics. Design/methodology/approach Adopting a grounded theory approach for the constant comparative thematic analysis, the constituents of ICT ethics-related cognition among undergraduates and influencing factors were scrutinized. Qualitative data were gathered via focus group (...) discussions with undergraduates and interviews with academics and information systems professionals at Sultan Qaboos University. Findings In total, 10 thematic categories revolving around a core category, constructing conceptual perceptions of and attitudes toward the realms constituting ICT ethics using an ontological, object-oriented approach, emerged from the comparative analysis. Undergraduates were found to adopt an applied approach when defining professional ICT ethics codes and policies, with a particular focus on information privacy and integrity. Research limitations/implications This qualitative study was conducted at a single research site. This may restrict the generalizability of the findings. Postgraduates were not considered when designing this qualitative inquiry. Originality/value The findings of the study hold theoretical and methodological significance with regard to ICT ethics-related cognition in the era following the fourth industrial revolution by sustaining feminist ethics in this research. Ultimately, the study developed a substantive theory scrutinizing the constitutive elements of ICT ethics-related cognition among Generation Z. (shrink)