This paper offers a comparison of three different kinds of collective attitudes: aggregate, common, and corporate attitudes. They differ not only in their relationship to individual attitudes—e.g., whether they are “reducible” to individual attitudes—but also in the roles they play in relation to the collectives to which they are ascribed. The failure to distinguish them can lead to confusion, in informal talk as well as in the social sciences. So, the paper’s message is an appeal (...) for disambiguation. (shrink)

This paper examines one nascent entrepreneurial endeavour intended by Canada's Stem Cell Network to catalyze the commercialization of stem cell research: the creation of a company called "Aggregate Therapeutics". We argue that this initiative, in its current configuration, is likely to result in a breach of public trust owing to three inter-related concerns: conflicts of interest; corporate influence on the university research agenda; and the failure to provide some form of direct return for the public's substantial tax dollar investment. (...) These concerns are common to many efforts to commercialize academic science but are rendered particularly acute in this case given the therapeutic promise of stem cell research and the considerable number of resources related to stem cell research in Canada, which Aggregate Therapeutics is expected to pool. We do, however, believe that the company can be altered to guard against a violation of the public's trust, and so we present concrete modifications to its structure, which we contend should be given immediate consideration. (shrink)

We present a number of modal logics to reason about group norms. As a preliminary step, we discuss the ontological status of the group to which the norms are applied, by adapting the classification made by Christian List of collective attitudes into aggregated, common, and corporate attitudes. Accordingly, we shall introduce modality to capture aggregated, common, and corporate group norms. We investigate then the principles for reasoning about those types of modalities. Finally, we discuss the relationship (...) between group norms and types of collective responsibility. (shrink)

This paper examines one nascent entrepreneurial endeavour intended by Canada's Stem Cell Network to catalyze the commercialization of stem cell research: the creation of a company called "Aggregate Therapeutics". We argue that this initiative, in its current configuration, is likely to result in a breach of public trust owing to three inter-related concerns: conflicts of interest; corporate influence on the university research agenda; and the failure to provide some form of direct return for the public's substantial tax dollar investment. (...) These concerns are common to many efforts to commercialize academic science but are rendered particularly acute in this case given the therapeutic promise of stem cell research and the considerable number of resources related to stem cell research in Canada, which Aggregate Therapeutics is expected to pool. We do, however, believe that the company can be altered to guard against a violation of the public's trust, and so we present concrete modifications to its structure, which we contend should be given immediate consideration. (shrink)

In the process of implementing an ethical code of conduct, a business organization uses formal methods. Of these, training, courses and means of enforcement are common and are also suitable for self-regulation. The USA is encouraging business corporations to self regulate with the Federal Sentencing Guidelines (FSG). The Guidelines prescribe similar formal methods and specify that, unless such methods are used, the process of implementation will be considered ineffective, and the business will therefore not be considered to have complied with (...) the guidelines. Business organizations invest enormous funds on formal methods. However, recent events indicate that these are not, by themselves, yielding the desired results. Our study, based on a sample of 812 employees and conducted in an Israeli subsidiary of a leading multinational High-Tech corporation headquartered in the US, indicates that, of the methods used in the process of implementation, one of the informal methods (namely, the social norms of the organization) is perceived by employees to have the most influence on their conduct. This result, when examined against employee tenure, remains relatively stable over the years, and stands in contradistinction to the formalistic approach embedded in the FSG. We indirectly measure the effectiveness of the percieved most influential implementation process methods by analyzing their impact on employee attitudes (namely, personal ethical commitment and employees'' commitment to organizational values). Our results indicate that the informal methods (manager sets an example or social norms of the organization) are likely to yield greater commitment with respect to both employee attitudes than the formal method (training and courses on the subject of ethics). The personal control method (my own personal values) differs significantly from all the other methods in that it yields the highest degree of personal ethical commitment and the lowest degree of employees'' commitment to organizational values. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Books ReceivedThe Ahmadis: Community, Gender, and Politics in a Muslim Society. By Antonio Gualtieri. Montreal and Kingston: McGill-Queen's University Press, 2004. Pp. xvi + 192. Hardcover $65.00. Paper Cdn $24.95 / U.S. $19.95.American Knees. By Shawn Wong. Seattle and London: University of Washington Press, 2005. Pp. xxi + 229. Paper $14.95.The Art of Worldly Wisdom. By Baltasar Gracian and translated by Joseph Jacobs. Mineola, NY: Dover Publications, 2005. Pp. (...) xiii + 114. Paper $5.95.Bashō's Journey: The Literary Prose of Matsuo Bashō. Translated by David Landis Barnhill. Albany: State University of New York Press, 2005. Pp. xvii + 191. Hardcover $59.50. Paper $17.95.Bringing the Gods to Mind: Mantra and Ritual in Early Indian Sacrifice. By Laurie L. Patton. Berkeley: University of California Press, 2005. Pp. xv + 289. Hardcover $49.95/£32.50.Buddhist Inclusivism: Attitudes Towards Religious Others. By Kristin Beise Kiblinger. Burlington, VT: Ashgate Publishing Company, 2005. Pp. viii + 145. Hardcover $89.95.A Chinese Ethics for the New Century: The Ch'ien Mu Lectures in History and Culture, and Other Essays on Science and Confucian Ethics. By Donald J. Munro. Hong Kong: Chinese University Press, 2005. Pp. xlv + 158. Hardcover $33.00.Chinese Theories of Reading and Writing: A Route to Hermeneutics and Open Poetics. By Ming Dong Gu. Albany: State University of New York Press, 2005. Pp. xiv + 334. Hardcover $85.00.A Dictionary of Cantonese Slang: The Language of Hong Kong Movies, Street Gangs, and City Life. By Christopher Hutton and Kingsley Bolton. Honolulu: University of Hawai'i Press, 2005. Pp. xxiv + 492. Paper $28.00.Ghazālī and the Poetics of Imagination. By Ebrahim Moosa. Chapel Hill and London: University of North Carolina Press, 2005. Pp. xiii + 349. Hardcover $59.95. Paper $22.50.Going Forth: Visions of Buddhist Vinaya. Edited by William M. Bodiford. Honolulu: University of Hawai'i Press, 2005. Pp. x + 317. Hardcover $48.00.The Harem: Inside the Grand Seraglio of the Turkish Sultans. By N. M. Penzer. Mineola, NY: Dover Publications, 2005. Pp. 277. Paper $14.95.Ideals of the East: The Spirit of Japanese Art. By Kakuzo Okakura. Mineola, NY: Dover Publications, 2005. Pp. xiv + 106. Paper $5.95. [End Page 365]An Illustrated Chinese Materia Medica. By Jing-Nuan Wu. New York: Oxford University Press, 2005. Pp. 706. Price not given.Jews and Arabs: A Concise History of Their Social and Cultural Relations. By S. D. Goitein. Mineola, NY: Dover Publications, 2005. Pp. xv + 263. Paper $12.95.The Logic of Nothingness: A Study of Nishida Kitarō. By Robert J. J. Wargo. Honolulu: University of Hawai'i Press, 2005. Pp xi + 241. Paper $25.00.The Moral and Political Thought of Mahatma Gandhi. By Raghavan N. Iyer. New Delhi: Oxford University Press, 2000. Pp. xiii + 449. Paper Rs 520.00.Nietzsche's Epic of the Soul: Thus Spoke Zarathustra. By T. K. Seung. Lanham, MD: Lexington Books, 2005. Pp. xxviii + 370. Hardcover $83.00. Paper $27.95.Of Guilds, Companies, Corporations, and Governance: A Conceptual Sketch. By Leonardo R. Silos. Makati City, Philippines: Asian Institute of Management, 2005. Pp. xvi + 238. Price not given.The Path to Rome. By Hilaire Belloc. Mineola, NY: Dover Publications, 2005. Pp. ix + 251. Paper $12.95.The Philosophy of the Bhagavadgātā : A Study based on the Evaluation of the Commentaries of Śamkara, Rāmānuja and Madhva. By S. M. Srinivasa Chari. New Delhi: Munshiram Manoharlal Publishers, 2005. Pp. xxvi + 294. Hardcover Rs 575.00.The Philosophy of Rabindranath Tagore. By Kalyan Sen Gupta. Burlington, VT: Ash-gate Publishing Company, 2005. Pp. ix + 103. Hardcover $79.95.The Pristine Dao: Metaphysics in Early Daoist Discourse. By Thomas Michael. Albany: State University of New York Press, 2005. Pp. xi + 170. Hardcover $60.00. Paper $21.95.Three Mountains and Seven Rivers: Prof. Musashi Tachikawa's Felicitation Volume. Edited by Shoun Hino and Toshihiro Wada. Delhi: Motilal Banarsidass Publishers. 2004. Pp. xx + 903. Hardcover Rs. 1800.The Unity of Mystical Traditions: The Transformation of Consciousness in Tibetan and German Mysticism. By Randall Studstill. Leiden and Boston: Brill, 2005. Pp. xii + 304. Hardcover @89/$127.00.Writing the World: On Globalization. Edited by David... (shrink)

In the article I argue that intellectual arrogance can be an individual, collective and even corporate vice. I show that arrogance is in all these cases underpinned by defensive positive evaluations of epistemic features of the evaluator in the service of buttressing its illegitimate social dominance. Individual arrogance as superbia or as hubris stems from attitudes biased by the motive of self-enhancement. Collective arrogance is underpinned by positive defensive attitudes to a one’s social identity that seeks to (...) maintain its unwarranted social dominance. Finally, corporations are arrogant when their attitudes are the aggregation of the arrogant dispositions of its managers or when these corporations have inherited structures and policies that are defensive of its illegitimately dominant social status. (shrink)

I discuss the trilemma that consists of the following three principles being inconsistent: 1. The Common Principle: if one distribution, A, necessarily brings a higher total sum of personal value that is distributed in a more egalitarian way than another distribution, B, A is more valuable than B. 2. (Weak) ex-ante Pareto: if one uncertain distribution, A, is more valuable than another uncertain distribution, B, for each patient, A is more valuable than B. 3. Pluralism about attitudes to risk (...) (Pluralism): the personal value of a prospect is a weighted sum of the values of the prospect’s outcomes, but the weight each outcome gets might be different from the probability the prospect assigns to the outcome. (shrink)

Since the publication of Ekins’ The Nature of Legislative Intent, significant attention has been paid to common attitude models of legislative intention, that is, models that require unanimity among its group members. A common interpretation of Ekins is that these common attitudes are to be preferred over aggregated attitudes. I argue that any feasible theory of legislative attitudes will require non-trivial aggregation (ie. not based on unanimity rules alone). Two arguments are put forward in this regard: first, (...) that non-trivial aggregation better explains uncooperative legislative behaviour and second, that mathematical problems with aggregation apply to common attitudes as well since they involve trivial aggregation. These arguments generalise to theories of common attitudes other than Ekins’. (shrink)

This Article suggests that common ownership — better described as "plural ownership" to distinguish the phenomenon from semicommons — may usefully be analyzed from a dual perspective. Plural ownership may simultaneously be seen on the one hand as an aggregation of individualized rights, duties and intentions, and on the other as giving rise to a real entity with a group mind and corporate rights and duties distinct from those of the individual owners. For the purposes of understanding this dualism, (...) the most developed and interesting form of plural ownership is the trust fund with multiple controllers and beneficiaries, an ancient device that now serves as the bedrock of modern capitalism. The fund is here subjected to legal, historical and philosophical scrutiny to uncover how group personality is generated by plural ownership in the absence of formal legal incorporation. (shrink)

A common opinion is that power has shifted from states to companies. This article discusses quantitative and qualitative aspects of power possessed by companies and by states. A more adequate comparison than that between company sales and gross national product is the one between company value added and GNP. Also more adequate is the comparison between the public sector and company net profit. These rival measures take down company power to about a tenth of the sales measure. Also in qualitative (...) terms the "exit power" of the company gives a low impact compared to governmental action and the article concludes that company power by common measures is overestimated. However, the aggregated long-term effect of the market economy on the development of society is most significant. But it is a mistake to use that judgment as an argument for the opinion that business executives are the major power holders in modern societies. Perceptions of power also have an impact on which expectations and commitments that can be judged as realistic and therefore the issue of power is central for the normative discussion about corporate social responsibility. (shrink)

When do companies deserve moral credit for doing what is right? This question concerns the positive side of corporate moral responsibility, the negative side of which is the more commonly discussed issue of when companies are blameworthy for doing what is wrong. I offer a broadly functionalist account of how companies can act from morally creditworthy motives, which defuses the following Strawsonian challenge to the claim that they can: morally creditworthy motivation involves being guided by attitudes of “goodwill” (...) for others, and these attitudes involve affect and/or phenomenal consciousness, which corporate agents cannot maintain. In response, I show that what matters about being guided by attitudes of goodwill is being directly concerned for others in one’s practical deliberation. Companies can achieve this direct concern through their decision-making procedures without affect or phenomenal consciousness. I also explore how a company’s moral creditworthiness, or lack thereof, should shape stakeholders’ relationship with it. (shrink)

People differ in their personal commitment to fighting climate change and protecting the environment. The question is, can we validly measure people’s commitment by what they say and what they claim they do in opinion polls? In our research, we demonstrate that opinions and reports of past behavior can be aggregated into comparable depictions of people’s personal commitment to fighting climate change and protecting the environment. In contrast to the commonly used operational scaling approaches, we ground our measure of people’s (...) environmental attitudes in a mathematically formalized psychological theory of the response process—the Campbell paradigm. This theory of the response process has already been extensively validated, and its relevance for manifest behavior has repeatedly been shown as well. In our secondary analysis of Eurobarometer data from 28 European countries, we apply the Campbell paradigm to a set of indicators that was not originally collected to be aggregated into a single scale. With our research, we propose a distinct way to measure behavior-relevant environmental attitudes that can be used even with a set of indicators that was originally atheoretically compiled. Overall, our study suggests that the Campbell paradigm provides a sound psychological measurement theory that can be applied to cross-cultural comparisons in the environmental protection domain. (shrink)

Corporate social responsibility has become a very common buzz word in the field of marketing since many years. This empirical paper assesses the attitude of devout and nondevout customers towards CSR in the context of a religious society. As making clear distinction between devout and nondevout customers may have associated measurement problems in a single-religion-dominated country, this paper initiates the discussion of peculiarity between two important religiosity measures, that is, observation based and solicited. A hypothetical story board with embedded (...) CSR information in a scenario supporting a religious cause is presented to the highly and less religious subjects in text written form. The scenario is followed by questions pertaining to their religious behaviors and attitude towards the company in question. The results illustrate that highly religious customers show slightly greater preference towards CSR as compared to less religious customers and the observation-based religiosity measure has a tendency of more reliability if the researchers have deep cultural and religious know-how about a specific society. Results of this study might help international marketers about choosing a particular cause under its umbrella CSR activities particularly when entering in a highly religious society dominated by a single religion. (shrink)

This article connects the previously isolated literatures on corporate citizenship and corporate political activity to explain how firms construct political influence in the public sphere. The public engagement of firms as political actors is explored empirically through a discursive analysis of a public debate between the mining industry and the Australian government over a proposed tax. The findings show how the mining industry acted as a corporate citizen concerned about the common good. This, in turn, legitimized (...) class='Hi'>corporate political activity, which undermined deliberation about the common good. The findings explain how the public sphere is refeudalized through corporate manipulation of deliberative processes via what we term corporate citizenspeak—simultaneously speaking as corporate citizens and for individual citizens. Corporate citizenspeak illustrates the duplicitous engagement of firms as political actors, claiming political legitimacy while subverting deliberative norms. This contributes to the theoretical development of corporations as political actors by explaining how corporate interests are aggregated to represent the common good and how corporate political activity is employed to dominate the public sphere. This has important implications for understanding how corporations undermine democratic principles. (shrink)

The author analyses the change in the Tamil Śaiva bhakti concept of corporeality showing that understanding the body of a bhakta as the main obstacle to connecting with the body of Śiva based on the attitude of rejecting one's corporeality has much in common with Buddhist and Jain ideas about the body. Therefore, the main task of the bhakta was to liberate from his body, its elimination or transformation (remelting the physical body as an impure body, as an obstacle body (...) on the way to union with God). They solved this task in various ways, including various practices of ecstatic behaviour and self-harm. The concept of kaya siddhi put forward by Tirumūlar is the idea of a perfect body, potentially immortal and homologous to the body of Śiva. He also formulated and developed sophisticated techniques for using the physical body of a sādhaka as the primary tool for achieving liberation based on yoga techniques and working with the mind of an adept. The result achieved was presented in the description of Tirumūlar's own mystical experience. As a result, he achieved the state of the super material body of yoga-deha, the ideal of which is the manifest body of Śiva as Naṭarāja. The new iconography of Naṭarāja formed in the visionary insights of bhaktas, who described their darśans in their hymns. Then it became the basis for forming a new iconology of Naṭarāja and the cult of images of the bhaktas themselves embodied in the intensive temple construction of the Chola Empire. In combination with new ritual practices, the Tamil philosophy of Śaivism had formed as a tripartite religious and philosophical canon of Śaiva Siddhānta. This canon included the poetic canon of Śaiva bhakti (Paṉṉiru Tirumuṟai), the agamic temple ritual, and 14 philosophical treatises of Śaiva Siddhānta (Meikaṇṭar Shastras). (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Companies are beginning to recognise the concept of Corporate Social Responsibility as presenting a new business model and an opportunity for building innovative forms of competitive advantage. Boards are instrumental in shaping and overseeing such strategies and active engagement around what it means to be a responsible and responsive enterprise can strengthen the Board's potential as a strategic influence on long-term value creation. Yet many companies align with Friedman's contention that adopting and practising CSR is a distraction from their (...) core obligation, which is to act in their shareholders' best interests. Based on directors' perceptions, the paper examines responses by Boards to socially related aspects of their governance role and reports on their external orientation and receptiveness toward wider social obligations. The findings suggest that these Boards hold a narrow view of their fiduciary duty, which is closer to the shareholder model than the stakeholder approach to corporate governance. (shrink)

Several leadership and ethics scholars suggest that the transformational leadership process is predicated on a divergent set of ethical values compared to transactional leadership. Theoretical accounts declare that deontological ethics should be associated with transformational leadership while transactional leadership is likely related to teleological ethics. However, very little empirical research supports these claims. Furthermore, despite calls for increasing attention as to how leaders influence their followers’ perceptions of the importance of ethics and corporate social responsibility (CSR) for organizational effectiveness, (...) no empirical study to date has assessed the comparative impact of transformational and transactional leadership styles on follower CSR attitudes. Data from 122 organizational leaders and 458 of their followers indicated that leader deontological ethical values (altruism, universal rights, Kantian principles, etc.) were strongly associated with follower ratings of transformational leadership, while leader teleological ethical values (utilitarianism) were related to follower ratings of transactional leadership. As predicted, only transformational leadership was associated with follower beliefs in the stakeholder view of CSR. Implications for the study and practice of ethical leadership, future research directions, and management education are discussed. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 100-117, January 2022.

Psychological-epistemic accounts take scientific progress to consist in the development of some psychological-epistemic attitude. Disagreements over what the relevant attitude is – true belief, knowledge, or understanding – divide proponents of thesemantic,epistemic,andnoeticaccounts of scientific progress, respectively. Proponents of all such accounts face a common challenge. On the face of it, only individuals have psychological attitudes. However, as I argue in what follows, increases in individual true belief, knowledge, and understanding are neither necessary nor sufficient for scientific progress. Rather than (...) being fatal to the semantic, epistemic, and noetic accounts, this objection shows that these accounts are most plausible when they take the psychological states relevant to scientific progress to be states of communities, rather than individuals. I draw on recent work in social epistemology to develop two ways in which communities can be the bearers of irreducible psychological-epistemic states. Each way yields a strategy by which proponents of one of the psychological-epistemic accounts might attempt to account for the social dimensions of scientific progress. While I present serious reasons for concern about the first strategy, I argue that the second strategy, at least, offers a promising path forward for a psychological-epistemic account of scientific progress. (shrink)

In the current era of post-liberalization, privatization, and globalization (LPG), questions relating to business ethics and corporate social responsibility (CSR) have surfaced, affecting Indian economy, society, and polity. The main aim of this study is to understand the emergence of the new market in India. Not only has the structure and functioning of the market changed since the advent of globalization, but new norms, regulations, and actors have come into play. In a way, a completely new situation has occurred, (...) characterized by an altogether new work culture. As an off-shoot of globalization there is emergence of a new middle class, but there is hardly any cognition among common customers and functionaries of the shopping malls about business ethics and CSR. There is no transparency regarding functioning of the malls. Pricing and profit-making are kept as secrets by the top management. Functionaries are working as cogs in the machine and, due to this, alienation of the staff from their creative-selves needs to be studied. This present study focuses on the understanding of business ethics and corporate social responsibility as guiding principles and practices in business transactions. Further exploration is needed to understand business ethics, CSR, and transparency vis-a-vis the organized retail trade in India. [Subject: Business Management, Sociology]. (shrink)

The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant’s perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant’s perceived personal fit with their organization’s ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 (...) corporate accountants to assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm’s ethical climate. Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization’s ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. (shrink)

This analysis maps the deepening global crisis and the principles of its resolution by life-value analysis and method. Received theories of economics and justice and modern rights doctrines are shown to have no ground in life value and to be incapable of recognizing universal life goods and the rising threats to them. In response to this system failure at theoretical and operational levels, the unifying nature and measure of life value are defined to provide the long-missing basis for understanding the (...) common interest, human rights and social justice—that is, the universal life necessities of humanity across cultures and the evolving civil commons infrastructures to ensure them. In contrast, the treaty-imposed corporate rights system miscalled “globalization” is structured to predate life means and support systems at all levels with no accountability beyond itself. Only the logic of life value, human rights and life-protective law, it is concluded, can comprehend or govern this inherently life-blind and cumulatively eco-genocidal regime. (shrink)

Corporate social performance (CSP) has become a widely applied concept, discussed in most large firms’ corporate reports and the academic literature alike. Unfortunately, CSP has largely been employed as a way of demonstrating corporate social responsibility (CSR) in practice, or to justify the business case for CSR in academia by relating some measure of CSP to some measure of financial performance. In this article, we discuss multiple shortcomings to these approaches. We argue that (1) CSR activities need (...) to be managed and measured as projects and aggregated to the business or corporate level using a project portfolio; (2) appropriate measures need to be identified that move away from reporting the firm’s activities toward quantifying actual social outcomes achieved; and (3) given the types of projects prevalent in CSR, statistical evaluation methods common in other fields (ideally, pre-test post-test control group designs, such as used in medicine or propensity score matching for ongoing or past projects) should be employed to properly measure outcomes. We make a first, albeit imperfect, attempt at using such an approach with data collected on behalf of the Patrimonio Hoy project, a well-publicized CSR initiative carried out by Cemex in Mexico. We show that the results from this data reinforce concerns voiced earlier in this article. (shrink)

This analysis maps the deepening global crisis and the principles of its resolution by life-value analysis and method. Received theories of economics and justice and modern rights doctrines are shown to have no ground in life value and to be incapable of recognizing universal life goods and the rising threats to them. In response to this system failure at theoretical and operational levels, the unifying nature and measure of life value are defined to provide the long-missing basis for understanding the (...) common interest, human rights and social justice—that is, the universal life necessities of humanity across cultures and the evolving civil commons infrastructures to ensure them. In contrast, the treaty-imposed corporate rights system miscalled “globalization” is structured to predate life means and support systems at all levels with no accountability beyond itself. Only the logic of life value, human rights and life-protective law, it is concluded, can comprehend or govern this inherently life-blind and cumulatively eco-genocidal regime. (shrink)

Contemporary ‘Fitting Attitude’ axiological frameworks – defining value in terms of having properties that provide reasons for pro-attitudes – struggle with the so-called Wrong Kind of Reasons problem. That is, they fail to offer a coherent account as to what reasons are fitted to enter our evaluative endeavors in the first place. Furthermore, WKR opens FA to charges regarding intransitivity of value ordering. I argue that revisiting Josiah Royce’s ‘plan of life’ mediating principle offers a promising reasons’ aggregation recipe, (...) and thus safeguards the transitivity axiom under FA. (shrink)

What is the relationship between biotechnology employees’ beliefs about the moral outcomes of a controversial transgenic research project and their attitudes of acceptance towards the project? To answer this question, employees (n=466) of a New Zealand company, AgResearch Ltd., were surveyed regarding a project to create transgenic cattle containing a synthetic copy of the human myelin basic protein gene (hMBP). Although diversity existed amongst employees’ attitudes of acceptance, they were generally: in favor of the project, believed that it (...) should be allowed to proceed to completion, and that it is acceptable to use transgenic cattle to produce medicines for humans. These three items were aggregated to form a project acceptance score. Scales were developed to measure respondents’ beliefs about the moral outcomes of the project for identified stakeholders in terms of the four principles of common morality (benefit, non-harm, justice, and autonomy). These data were statistically aggregated into an Ethical Valence Matrix for the project. The respondents’ project Ethical Valence Scores correlated significantly with their project acceptance scores (r=0.64, p<0.001), accounting for 41% of the variance in respondents’ acceptance attitudes. Of the four principles, non-harm had the strongest correlation with attitude to the project (r=0.59), followed by benefit and justice (both r=0.54), then autonomy (r=0.44). These results indicate that beliefs about the moral outcomes of a research project, in terms of the four principles approach, are strongly related to, and may be significant determinants of, attitudes to the research project. This suggests that, for employees of a biotechnology organization, ethical reasoning could be a central mechanism for the evaluation of the acceptability of a project. We propose that the Ethical Valence Matrix may be used as a tool to measure ethical attitudes towards controversial issues, providing a metric for comparison of perceived ethical consequences for multiple stakeholder groups and for the evaluation and comparison of the ethical consequences of competing alternative issues or projects. The tool could be used to measure both public and special interest groups’ ethical attitudes and results used for the development of socially responsible policy or by science organizations as a democratizing decision aid to selection amongst projects competing for scarce research funds. (shrink)

This article extends earlier research concerning the relationship between corporate social performance and corporate financial performance, with particular emphasis on methodological inconsistencies. Research in this area is extended in three critical areas. First, it focuses on a particular industry, the chemical industry. Second, it uses multiple sources of data-two that are perceptual based (KLD Index and Fortune reputation survey), and two that are performance based (TRI database and corporate philanthropy) in order to triangulate toward assessing corporate (...) social performance. Third, it uses the five most commonly applied accounting measures in the corporate social performance and corporate financial performance (CSP/CFP) literature to assess corporate financial performance. The results indicate that the a priori use of measures may actually predetermine the CSP/CFP relationship outcome. Surprisingly, Fortune and KLD indices very closely track one another, whereas TRI and corporate philanthropy differentiate between high and low social performers and do not correlate to the firm's financial performance. (shrink)

Considering the lack of substantive scientific or theoretical studies about ethics in small and medium sized enterprises (SMEs) in Latin America, this paper examines the context of an existent paradox, based upon the perspective of experts and academicians of Latin America and the Caribbean. These countries live different realities, due to their respective European cultural influences, as well as to racial and economic issues. Such facts impact the size and characteristics of their industries. On the other hand, the SMEs face (...) more similarities in the region, so they will be treated as a group in the discussion of ethics and corporate social responsibility (CSR) in Latin American SMEs. As this topic has not been sufficiently investigated in this geographic area, the objective of this exploratory study is to offer a contribution for future research. It raises the main dilemmas and intends to explain how legislation and common practices enable and perhaps lead SMEs to choose unethical strategies to survive and compete in the market. These enterprises are growing in number and in job creation, but do not participate in the Gross National Product in the same proportion. Informality, tax evasion and corruption are gradually caused or erode morality in business, but can contribute to corporate social responsibility in the region. The paper tries to show positive and negative aspects of apparently unethical practices and discusses challenging ways to solve complex problems that are common in most Latin America. (shrink)

This article extends earlier research concerning the relationship between corporate social performance and corporate financial performance, with particular emphasis on methodological inconsistencies. Research in this area is extended in three critical areas. First, it focuses on a particular industry, the chemical industry. Second, it uses multiple sources of data-two that are perceptual based (KLD Index and Fortune reputation survey), and two that are performance based (TRI database and corporate philanthropy) in order to triangulate toward assessing corporate (...) social performance. Third, it uses the five most commonly applied accounting measures in the corporate social performance and corporate financial performance (CSP/CFP) literature to assess corporate financial performance. The results indicate that the a priori use of measures may actually predetermine the CSP/CFP relationship outcome. Surprisingly, Fortune and KLD indices very closely track one another, whereas TRI and corporate philanthropy differentiate between high and low social performers and do not correlate to the firm's financial performance. (shrink)

This paper explores the relationship between religious denomination and individual attitudes to Corporate Social Responsibility (CSR) within the context of a large sample of over 17,000 individuals drawn from 20 countries. We address two general questions: do members of religious denominations have different attitudes concerning CSR than people of no denomination? And: do members of different religions have different attitudes to CSR that conform to general priors about the teachings of different religions? Our evidence suggests that, (...) broadly, religious individuals do not prioritise the responsibilities of the firm differently, but do tend to hold broader conceptions of the social responsibilities of businesses than non-religious individuals. However, we show that this neither true for all religious groups, nor for all areas of CSR. (shrink)

Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics and corporate social responsibility (CSR). These studies have yielded inconsistent findings. This article therefore reports the results of a study applying meta-analytical techniques to a sample of 82 empirical studies to help clarify the relationships between board characteristics and CSR. Although prior research has tended to apply relatively simplistic models investigating (...) the impact of individual board characteristics independently and only directly, we adopt a more complex perspective to shed new light on the board characteristics–CSR nexus. Specifically, we use a meta-analytic path model that accounts for the potential interplay between board characteristics in determining CSR and tests whether the presence of a CSR committee plays a meditating role. Our findings suggest that board size, board independence, and female board representation are partially interrelated with each other and jointly influence CSR directly as well as indirectly via the presence of a CSR committee. In addition, we find that country-level institutional factors act as moderators and that the relationships differ with regard to the specific dimension of CSR (i.e., social, environmental, or aggregate). (shrink)

This paper is about the effects on people''s lives of their attitudes towards time and their own embodiment. People commonly see time as biform; there is the time of bodily life and the eternal time which transcends mortal life. This division is deeply implicated in the dualistic values that pervade western thought. So, when Nietzsche substitutes a monist notion of time, he profoundly unsettles our cherished values (which, of course, are gendered). Nietzsche''s major thrust, I argue, is to elucidate (...) and advocate the more appropriate values that emerge when human existence is understood as entirely earthborn.I use two contrasting literary characters to show concretely how people''s lives and relationships are affected negatively or positively according to the temporal perspectives they adopt (and thus the significance they give to their corporeality). I explain how acceptance of human finitude enables a fruitful and rewarding life, while its refusal is life-diminishing. This also makes conceivable a realm beyond gender. (shrink)

Abstract:A complex organization is in effect a commons, which supervisory techniques cannot preserve from free riding. A corporate culture strong enough to create the requisite community-minded second-order desires and beliefs may be morally illegitimate. What morality requires is not local enforcement of foundational moral principles—a futile undertaking—but that the organization be a good community in that it permits the disaffected to exit, encourages reflective consideration of morality and the good life, and creates appropriate loyalty.

The essays collected in this book discuss the contemporary pratice of corporate responsibility by applying the Christian principles of the unity of knowledge and pursuit of truth to the traditional principles of justice, human dignity and the common good, to rediscover a corporate culture that will help transform our economic system and the characteristics required to build an enduring trust in economic relationships. In this volume a select group of management theorists, theologians, legal scholars, economists and ethicists jointly (...) strive to give back to the market economy its ethical and political dimensions. They assess the quality of present day corporate social responsibility, discuss the social and environmental costs of production and argue for an agenda that can be used in modern corporations in their effort to align profitability and growth with business ethics. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were (...) found with respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

Paradoxical results concerning judgment aggregation have recently been invoked to defend the thesis that a corporate agent can be morally responsible for a decision without any of its individual members bearing such responsibility. I contend that the arguments offered for this irreducibility thesis are inconclusive. They do not pay enough attention to how we evaluate individual moral responsibility, in particular not to the role that a flawed assessment of the normative reasons that bear on the issue to be decided (...) on play in this context. I go on to propose a method for distributing corporate responsibility to individual members within the judgment aggregation framework. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were (...) found with respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

How does a company achieve long-term survival? This study starts with the question of why, among companies on the verge of bankruptcy, some survive and some break up. This study argues that the long-term survival of a company is determined by not only its economic performance but also its social performance. It clarifies that sustainable corporate social responsibility practices facilitate long-term survival. Thus, this study analyzed 259 CSR actions performed by eight representative long-lived companies in Korea and how the (...) various CSR actions helped these companies overcome crises and survive. The common CSR actions practiced by all the long-lived companies had a positive influence on forming social capital with primary stakeholders and securing legitimacy from secondary stakeholders, which in turn had a significant influence on maintaining survival. This study provides significant implications for the value of CSR practices that have been controversial, by presenting a model of how CSR actions facilitate corporate longevity. (shrink)

This theoretical paper is offered in the spirit of advancing the debate on the socioemotional wealth construct and its impact on how family firms conceptualize and practise corporate social responsibility. The study builds on Kellermanns et al.’s :1175–1182, 2012) claim that the SEW dimensions can be positively and negatively valenced as well as makes a distinction between the selective and instrumental approach to CSR and the holistic and normative one. Drawing on these considerations, it provides a theoretical underpinning in (...) favour of the view that SEW has ambivalent nature and therefore can produce detrimental outcomes for stakeholders of family companies. In this way, the study challenges the implicit assumption prevalent in the literature that SEW is “a prosocial and positive stimulus”. Crucially, it expands on the SEW construct by arguing that, given its ambivalent nature, SEW, as such, is at odds with the “strategic, whole-business view of responsibility”. Consequently, it posits that family firms—because of their concern with SEW—may be more likely to adopt the instrumental and selective rather than strategic and normative approach. Hence, it also makes the case for regarding the latter as a reference point to investigate the family company’s attitude towards social responsibility. It concludes by summarising the argument and offering future research avenues. (shrink)

This article extends earlier research concerning the relationship between corporate social performance and corporate financial performance, with particular emphasis on methodological inconsistencies. Research in this area is extended in three critical areas. First, it focuses on a particular industry, the chemical industry. Second, it uses multiple sources of data-two that are perceptual based (KLD Index and Fortune reputation survey), and two that are performance based (TRI database and corporate philanthropy) in order to triangulate toward assessing corporate (...) social performance. Third, it uses the five most commonly applied accounting measures in the corporate social performance and corporate financial performance (CSP/CFP) literature to assess corporate financial performance. The results indicate that the a priori use of measures may actually predetermine the CSP/CFP relationship outcome. Surprisingly, Fortune and KLD indices very closely track one another, whereas TRI and corporate philanthropy differentiate between high and low social performers and do not correlate to the firm's financial performance. (shrink)

This paper argues that historical research on late medieval and early modern craft guilds fails to escape teleological and anachronistic views, including when they are addressed as commons or ‘institutions for collective action’. These present-day conceptual lenses do not only create idealized views on guilds, but also of the contexts in which they operated, especially the state and the market. This is especially the case with neo-institutional views on the commons, which fall back on a transhistorical rational actor, who can (...) choose between three options for the allocation of resources and surpluses, namely the state, the market and the common. The paper shows that guilds were fundamentally entangled with both the state and the market and that their ethic implied a less utilitarian and instrumental attitude towards natural resources. The consequence of this is that the history of the guilds offers different lessons to present-day commoners than those implied by present-day research. With an eye at launching a reflection on that, I argue in favour of a cosmopolitical perspective, which invites to take fundamentally different worldviews seriously. This includes questioning our own conceptual and analytical abstractions like the state, the market and the individual, up to and including the very distinction between nature and society or nature and politics, which are at the very basis of modern science itself. (shrink)

How can the propositional attitudes of several individuals be aggregated into overall collective propositional attitudes? Although there are large bodies of work on the aggregation of various special kinds of propositional attitudes, such as preferences, judgments, probabilities and utilities, the aggregation of propositional attitudes is seldom studied in full generality. In this paper, we seek to contribute to filling this gap in the literature. We sketch the ingredients of a general theory of propositional attitude aggregation and (...) prove two new theorems. Our first theorem simultaneously characterizes some prominent aggregation rules in the cases of probability, judgment and preference aggregation, including linear opinion pooling and Arrovian dictatorships. Our second theorem abstracts even further from the specific kinds of attitudes in question and describes the properties of a large class of aggregation rules applicable to a variety of belief-like attitudes. Our approach integrates some previously disconnected areas of investigation. (shrink)

[Edited from Conclusion section:] We have looked at various challenging issues to do with getting connectionism to cope with high-level cognitive activities such a reasoning and natural language understanding. The issues are to do with various facets of generalization that are not commonly noted. We have been concerned in particular with the special forms these issues take in the arena of propositional attitude processing. The main problems we have looked at are: (1) The need to construct explicit representations of generalizations, (...) not just generalize correctly to individual cases; (2) The need to be able to match two or more complex short-term information structures, to enable rapid generalization from recent examples rather than from long-term memories; (3) The need to represent and reason with anomalous combinations of concepts; (4) The need to perform embedded reasoning. This presents special problems for systems using non-concatenative representations (as in mainstream connectionist approaches). We also touched on vague quantification in attitude report complements. Neither this topic nor that of analogies between short-term structures (point 2) has been adequately addressed in the symbolic framework, let alone in connectionism. -/- The opportunities and problems covered are put forward as things worth being optimistic about or pessimistic about, respectively. They are not put forward as decisive arguments for or against connectionism. The hope is that this chapter contributes to a greater understanding of the connectionist/symbolist gap by presenting some unusual issues and by throwing new light on some well known ones. (shrink)

Companies' perceptions of corporate social responsibility have been only partially analyzed from an individual perspective that focuses on personal characteristics and professional backgrounds. However, a gap exists in the research on manager leadership styles and CSR perceptions from a gender perspective. Therefore, this article analyzes differences in attitudes toward various dimensions of CSR by focusing on the leadership styles—transformational, dominance, and dual perspectives—of male and female managers in Spain. A total of 391 respondents in top management positions in (...) Spain were surveyed. The findings revealed similarities and differences between genders with respect to leadership styles and CSR perceptions by dimension using a univariate analysis. A causal model that employed structural equation modeling was also estimated. The findings suggest that for transformational and dual leadership styles, Spanish women may be more adaptable and effective at pursuing company sustainability than Spanish men. However, dominance leadership was found to be the worst leadership style for deploying a CSR strategy. A number of conclusions for business management can be drawn, and some directions for future research are provided. (shrink)

This paper analyzes the relationship between Business Groups as a distinct way of organizing economic activities and their relation to the public good. We first analyze the phenomenon of Business Groups and discuss some of their core features. Subsequently, the paper moves to analyzing the existing literature on Business Groups and corporate social responsibility as the most common label for the topic of this Special Issue. Subsequently, specific peculiarities of Business Groups in the context of CSR and their contribution (...) to the public good are fleshed out. Based on this analysis, the paper delineates some implications for the field of CSR and the wider debate on the nature of the firm. We close with some perspectives for future research. (shrink)

How can the propositional attitudes of several individuals be aggregated into overall collective propositional attitudes? Although there are large bodies of work on the aggregation of various special kinds of propositional attitudes, such as preferences, judgments, probabilities and utilities, the aggregation of propositional attitudes is seldom studied in full generality. In this paper, we seek to contribute to …lling this gap in the literature. We sketch the ingredients of a general theory of propositional attitude aggregation and (...) prove two new theorems. Our …rst theorem simultaneously characterizes some prominent aggregation rules in the cases of probability, judgment and preference aggregation, including linear opinion pooling and Arrovian dictatorships. Our second theorem abstracts even further from the speci…c kinds of attitudes in question and describes the properties of a large class of aggregation rules applicable to a variety of belief-like attitudes. Our approach integrates some previously disconnected areas of investigation. (shrink)