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

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

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

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

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

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

We argue that one important aspect of the “cognitive neuroscience revolution” identified by Boone and Piccinini :1509–1534. doi: 10.1007/s11229-015-0783-4, 2015) is a dramatic shift away from thinking of cognitive representations as arbitrary symbols towards thinking of them as icons that replicate structural characteristics of their targets. We argue that this shift has been driven both “from below” and “from above”—that is, from a greater appreciation of what mechanistic explanation of information-processing systems involves, and from a greater appreciation of the problems (...) solved by bio-cognitive systems, chiefly regulation and prediction. We illustrate these arguments by reference to examples from cognitive neuroscience, principally representational similarity analysis and the emergence of dynamical models as a central postulate in neurocognitive research. (shrink)

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

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

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

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

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

Coll clearly advocates the Aristotelian notion that "moral principles are ultimately realized only in specific acts which human beings choose to carry out." He cites Washington, Lincoln, and Churchill as examples of leaders whose moral wisdom in political reasoning led to a statecraft explicitly derived from prudence.

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

Background: Professional ethical codes are an important part of healthcare. They are part of the professionalisation of an occupation, are used for regulation of the professions and are intended to guide ethical behaviour in healthcare. However, so far, little is known about the practical use of professional codes in healthcare, particularly in paramedicine. Objective: The aim of this scoping review was to determine what is known in the existing literature about health professionals’ knowledge, awareness and use of their professional codes. (...) Method: A scoping review was performed based on a six-stage framework as described by Levac et al. Six databases were searched: OVID Medline, EMBASE, EMCARE, CINAHL, ProQuest and Scopus, in September 2020. Google Scholar, Trove and Google using.gov and.org websites were also searched for grey literature. Two reviewers independently assessed study eligibility. Results: The search yielded 1162 results after duplicate removal. Thirty-nine studies remained after title and abstract review. Twenty-five articles were included after full-text review. Sixteen examined nursing, eight examined medicine and one examined both nursing and medicine. No studies were identified that examined paramedicine. Twenty-one studies were of a cross-sectional design and four studies were of a qualitative design. Conclusion: Most health professionals know the codes exist, but do not think they know the content. Despite valuing professional codes highly, healthcare professionals do not use them regularly in clinical practice. Further research is needed, and professional codes should be made useful for practice and consideration given to how codes can be written, communicated and implemented to increase their actualisation in healthcare. Research should also begin in paramedicine to identify clinician’s knowledge and use of codes in this profession. Review registration: Open Science Framework – doi:10.17605/OSF.IO/NKBY4 Ethics Statement: This article does not contain any studies involving human participants performed by any of the authors. The review followed good scientific conduct. (shrink)

This book examines the context, meaning, and implications of animals' resistance to human exploitation from a perspective that considers both the animals' lived experiences and what their resistance reveals about the societies in which they resist.

On occasion, in multilateral negotiations, interested parties make unilateral demands. Certain agreements need unanimity. However, a lesser degree of consensus may be feasible. In this paper, an alternating demand bargaining game among n players is proposed, which envisages varying consensus requirements and commitment, both crucial in generating a unique and efficient outcome of the bargaining process.

Sílvia Coll-Vinent, licenciada en Filología Catalana por la Universidad Autónoma de Barcelona y doctora por la Universidad de Oxford, es profesora de la Facultad de Filosofía de la Universidad Ramon Llull (Barcelona).

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

The replication crisis has prompted many to call for statistical reform within the psychological sciences. Here we examine issues within Frequentist statistics that may have led to the replication crisis, and we examine the alternative—Bayesian statistics—that many have suggested as a replacement. The Frequentist approach and the Bayesian approach offer radically different perspectives on evidence and inference with the Frequentist approach prioritising error control and the Bayesian approach offering a formal method for quantifying the relative strength of evidence for hypotheses. (...) We suggest that rather than mere statistical reform, what is needed is a better understanding of the different modes of statistical inference and a better understanding of how statistical inference relates to scientific inference. (shrink)

A statesman's responsibility to act morally while remaining politically fastidious is a primary difficulty in international relations. Theories that provide definitive guidance for political morality are often viewed with suspicion and considered unrealistic. Coll, in opposition to this dismissive approach, sees in the Christian worldview three core values that can be used to discern moral political actions: the importance of history, the ubiquity of tragedy, and practical wisdom. Coll explicates the Christian tradition that informs each of these values (...) and considers their pertinence in international relations today. He goes on to extract some general prescriptions for foreign policy, showing that these core values speak to military action, immigration, foreign aid, and the environment. (shrink)

This paper is an examination and evaluation of McDowell’s criticisms of Davidson’s views on conceptual schemes and empiricism. I will argue that McDowell does not understand the real nature of Davidson’s arguments against the scheme-content dualism and that his new empiricist proposal fails to solve all the problems that old empiricism has traditionally raised. This is so because Davidson does not try to reject only a certain conception of experience by rejecting the dualism of scheme and content, but a way (...) of thinking about meaning and knowledge that assumes a dualism that cannot be maintained. (shrink)

Recent theory suggests that action prediction relies of a motor emulation mechanism that works by mapping observed actions onto the observer action system so that predictions can be generated using that same predictive mechanisms that underlie action control. This suggests that action prediction may be more accurate when there is a more direct mapping between the stimulus and the observer. We tested this hypothesis by comparing prediction accuracy for two stimulus types. A mannequin stimulus which contained information about the effectors (...) used to produce the action and a point stimulus, which contained identical dynamic information but no effector information. Prediction was more accurate for the mannequin stimulus. However, this effect was dependent on the observer having previous experience performing the observed action. This suggests that experienced and na¨ıve observers might generate predictions in qualitatively difference ways, which may relate to the presence of an internal representation of the action laid down through action performance. (shrink)

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

This work analyzes the conceptual metaphors of depression in a corpus of 23 blogs written in Catalan by people suffering major depressive disorder. Its main aim was comparative, in order to check w...

Muslim migrants are the counter-figures through whom the modern Western identity is shaped. In Islamophobic discourses, they are constructed as inherently sexist and homophobic. In this ideological context, queer migrants coming from Muslim countries occupy an intersectional social location between Islamophobia and homophobia. In this paper we analyze the cinematic representation of queer migrants living in Europe coming from Muslim backgrounds. The aim of the paper is to analyze whether the films reproduce or subvert the Western “gay narrative”. The corpus (...) of analysis is made up of 19 films which were studied through a process of categorization of the relevant fragments in a matrix. The films are classified in three categories according to their approach. The first gathers those films that hold an assimilationist discourse, according to which queer migrants should embrace the Western “gay narrative” and abandon the values of the communities of origin. In the second category, the films propose a hybrid perspective in which characters merge elements from both the country of residence and the cultural background of origin in the exploration of their sexuality and gender. The films in the third category revolve around a metaphorical relationship between a queer migrant and a native person, promoting a reflection on the possibilities of transformative encounters that break the boundaries between supposedly opposed social groups. (shrink)

Resumen: El presente artículo propone una visión estructural de la e-justicia por contraposición al reduccionismo metodológico e instrumental actual que la concibe como la simple incorporación de los dispositivos tecnológicos de la información y de la comunicación a la función pública judicial de impartir justicia, cuando más, a una transformación cultural del órgano judicial. El análisis plantea que la justicia es un concepto medular de la estabilidad social, que no se agota en la funcionalidad judicial, que depende de las asignaciones (...) estimativas acerca de aquello que para cada sociedad significa la armonía o la armonización social en relación con la interferencia de las conductas entre los individuos que la conforman. Con la introducción de la teoría de la impetración de la justicia se propone que la sociedad sea un componente activo de la gestión conflictiva a partir de la idea de justicia que se construye de igual forma, sin permitir que se le conciba como un simple receptor de la demanda de justicia que de forma vertical entrega la organización pública al margen de la realidad social, que ha adquirido una nueva configuración con la eclosión de la tecnología en todos los ámbitos de la vida humana.: This paper proposes a structural vision of e-justice as opposed to the current methodological and instrumental reductionism that conceives it as the simple incorporation of information and communication technology devices to the judicial public function of imparting justice, or at most, to a cultural transformation of the judicial body. The analysis suggests that justice is a core concept of social stability, which is not exhausted in the judicial functionality, which depends on the estimative allocations about what for each society means harmony or social harmonization in relation to the interference of behaviors between the individuals that comprise it. With the introduction of the theory of the impetration of justice, it is proposed that society be an active component of conflict management based on the idea of justice that is constructed in the same way, without allowing it to be conceived as a simple receiver of the demand for justice that is delivered vertically by the public organization at the margin of social reality, which has acquired a new configuration with the emergence of technology in all areas of human life. (shrink)