In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 118-138, January 2022.

Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code and then monitoring its fulfilment. This study has a dual objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its (...) members, on the implementation and scope of an EC, and, second, to detect whether the corporate governance system moderates the level of involvement of the board in ethical issues. The findings obtained from a data panel sample made up of 760 listed companies from 12 countries for the years 2003–2009 show that the largest companies with large-sized and diverse boards implement the most developed ECs. Nevertheless, the extent of involvement of the independent directors is conditioned by the level of shareholder orientation characteristic of the system of CG in the corporation’s country of origin. (shrink)

Business Ethics: A European Review, EarlyView.

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor (...) by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility. (shrink)

El siguiente trabajo pretende explicar la teoría de la individuación de Gilbert Simondona partir de (a) la teoría de la individuación como crítica a la filosofía tradicional,(b) las nociones de información y relación, y (c) la ética del devenir. En la primeraparte, se comparan las críticas de Heidegger al modelo de verdad como adecuacióncon las bases de la ontología de Simondon. En el siguiente apartado, se interpretael concepto de individuación a partir de conceptos como relación e información.La última parte compara (...) la ética del devenir que defiende Simondon con la ética deLevinas. (shrink)

The present study aims to verify the psychometric properties of the Spanish versions of the Social Roles Questionnaire (SRQ; Baber & Tucker, 2006), Modern Sexism scale (MS) and Old-fashioned Sexism scale (OFS; Swim et al. Swim & Cohen, 1997). Enough support was found to maintain the original factor structure of all instruments in their Spanish version. Differences between men and women in the scores are commented on, mainly because certain sexist attitudes have been overcome with greater success in the current (...) Spanish society, while other issues, such as distribution of power in organizational hierarchies or distribution of tasks in the household, where traditional unequal positions are still maintained. In all cases, it was found that men showed greater support for sexist attitudes. The correlations between the three instruments were as expected in assessing sexist attitudes that tend to relate to each other. Eventually, we found no empirical evidence for the postulated link between sexist attitudes and traditional gender stereotypes. Our results call for the validity and effectiveness of the classic theories of gender psychology, such as gender schema theories (Well, 1981; Markus et al., 1982) and the notion of a gender belief system (Deaux & Kite, 1987; 2001). (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Women and amphorae: the epigraphy of Rhodian amphorae and the history of women in the Hellenistic world This article presents a selection of amphora stamps that mention Rhodian women. They come from different production and consumption centres in the Mediterranean, from the Black Sea to the Iberian peninsula. We show that one should not underestimate this source of evidence for the study of the conditions and economic rights of women in the Hellenistic world.

Women have been marginalized in different contexts and situations. Religion, and to be more specific Catholicism, is a tradition that has divided men and women but more importantly women themselves as they represent the dichotomy of good and evil. Michèle Roberts's heroines are inspired through biblical characters who will replace the binary system of being for dualities and pluralities in the same woman as part of their identities. This paper considers the feminist procedure of Adrienne Rich's re-visioning, re-imagining and re-writing, (...) Julia Kristeva's notion of abjection plus a touch of Bakhtinian `open bodies' in the light of Catholic myths. The conclusion of this essay aims to present and celebrate Roberts's heroines in relation to their sexuality and religion. (shrink)

La gestación subrogada se ha convertido en los últimos años en un tema de radical actualidad en nuestras sociedades. Son muchas las personas que en los países ricos han aprovechado las nuevas posibilidades de utilizar un “vientre de alquiler” para alcanzar sus anhelos de paternidad o maternidad. No obstante, esta práctica atenta a menudo contra la dignidad de la mujer portadora, sostenida sobre un principio de autonomía basado en un ficticio libre consentimiento propio de la bioética neoliberal, ciego por otro (...) lado al principio bioético de justicia. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain this affirmation by (...) early gender socialization, the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. Our findings show that a greater number of female directors does not necessarily lead to more ethical companies. Moreover, within Europe as a continent, board ownership leads to an entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers. In light of this situation, the presence of independent directors is necessary to reduce such conflicts. (shrink)

This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

The Greek word mētis (μῆτις) traditionally refers to a particular form of wily intelligence associated with the arts of deception (dolos) and the knowledge of tricks (kerdē), subterfuges, and traps. Mētis evokes innovative and ground-breaking solutions, based on the capability to understand, anticipate, and possibly violate the others’ expectations. Most importantly, mētis presupposes practical wisdom, or prudence (phrόnesis), a dispositional quality that underpins all the virtues that deserve to be cultivated by sportspersons and that is pivotal to perfect sportspersons’ moral (...) character. Not only is prudence required to apply mētis profitably for winning a game, but it is also indispensable to perform consistently with the game’s norms—cognizant of sport values. This analysis of mētis is key to illuminate the embodied dimension of tactical and moral reasoning in contemporary sport practice. In this paper, we first argue that the strategic effectiveness of mētis proves that not only sensorimotor control but also higher forms of intelligence, like strategic reasoning, are embodied and inform skilful performance; second, we argue that relying on mētis is necessary not only to interpret the rules of the game in one’s own favor but also to respect the shared values that these rules uphold in the sport practice. (shrink)

Abstract“The Book of Secrets in the Results of Ideas”, usually called “The Book of Secrets” is a codex containing drawings and descriptions of thirty-one artifacts attributed to the engineer Alī Ibn Khalaf al-Murādī, who lived in Andalusia in southern Spain at the beginning of the 11th century. This manuscript is one of the first written testimonies that describe medieval mechanisms with complex precision. The aim of this work is to reconstruct and study from a historical and technological point of view (...) two of the ancient artifacts contained in the “Book of Secrets”, the “Fortress Demolisher” and the “Magic Well”. The “Fortress Demolisher” is a war machine designed to demolish the upper part of the walls or towers and consists of a battering ram mounted on a platform that can be raised several meters above the ground using a scissor mechanism. The “Magic Well” is a mechanism with several pulleys whose purpose is to raise water several meters from the bottom of a well by collecting a small portion of rope. To reconstruct the two artifacts, a digital model and a detailed study of the geometry and operation of the mechanisms, were first carried out. 3D printing, using the Fused Deposition Modelling technology, made the physical reproduction. The digitization and physical reproduction by 3D printing of the mechanisms represent an update of the traditional ways of transmitting knowledge. The use of these new technologies makes the knowledge more accessible, understandable and attractive. (shrink)

There is an increasing demand by society that university students demonstrate competitive skills to enable them to achieve greater success when entering the workplace. Creativity and life satisfaction correlate positively with academic performance, productivity, and excellence in the working environment. The presence of creativity and emotional intelligence in the curriculum and teaching methods in Spanish universities, however, is surprisingly lacking. Studies that examine gender differences in these variables provide conflicting results. The purpose of our research is to analyse the changes (...) produced in both creativity and life satisfaction in university students by a positive emotional and creative intervention and explore individual differences by gender. The methodology used was a quasi-experimental pre- test/post- test design with experimental/control groups. Three hundred university students from the Community of Madrid completed three exercises that evaluated creativity and life satisfaction. The results show significantly higher results in creativity and life satisfaction in women, who continued to achieve high results after the intervention. Finally, we discuss the need for emotional and creative education in universities and focus on the employability and the guarantee of equal opportunities through the development of these competencies. (shrink)

The concept of corporate social responsibility is becoming integral to effective corporate brand management. This study adopts a multidimensional and cross-country perspective of the concept and analyses consumer perceptions of behaviour of four leading consumer products manufacturers. Data was collected from consumers in two countries – Spain and the UK. The study analyses consumers’ degree of interest in corporate responsibility and its impact on their perception about the company. The findings here suggest a weak impact of company-specific communication on consumers’ (...) perception. The implications of this study are relevant to companies for strengthening their social responsibility associations with the consumers. (shrink)

Histamine is a multifunctional biogenic amine with relevant roles in intercellular communication, inflammatory processes and highly prevalent pathologies. Histamine biosynthesis depends on a single decarboxylation step, carried out by a PLP-dependent histidine decarboxylase activity (EC 4.1.1.22), an enzyme that still remains to be fully characterized. Nevertheless, during the last few years, important advances have been made in this field, including the generation and validation of the first three-dimensional model of the enzyme, which allows us to revisit previous results and conclusions. (...) This essay provides a comprehensive review of the current knowledge of the structural and functional characteristics of mammalian histidine decarboxylase. BioEssays 27:57–63, 2005. © 2004 Wiley Periodicals, Inc. (shrink)

On a Dreyfusian account performers choke when they reflect upon and interfere with established routines of purely embodied expertise. This basic explanation of choking remains popular even today and apparently enjoys empirical support. Its driving insight can be understood through the lens of diverse philosophical visions of the embodied basis of expertise. These range from accounts of embodied cognition that are ultra conservative with respect to representational theories of cognition to those that are more radically embodied. This paper provides an (...) account of the acquisition of embodied expertise, and explanation of the choking effect, from the most radically enactive, embodied perspective, spelling out some of its practical implications and addressing some possible philosophical challenges. Specifically, we propose: an explanation of how skills can be acquired on the basis of ecological dynamics; and a non-linear pedagogy that takes into account how contentful representations might scaffold skill acquisition from a radically enactive perspective. (shrink)

In this article, we will concentrate on the two true norm definitions that have existed throughout the history of the Deontic Logic: that offered by Professor Kalinowski and that proposed by the semantics of possible worlds. The former is based on Tarski’s definition of the true proposition, but it has the drawback of depending on a concrete, philosophical theory concerning the nature of norms. The latter, widely accepted nowadays, presents difficulties which we will analyse, using as a reference, K. Solt’s (...) critique. Despite its limitations, it offers the indisputable advantage of being independant of any concrete, philosophical option, and indicates, in our opinion, the correct way of proceeding. (shrink)

Los principales referentes intelectuales de Ángel Álvarez de Miranda, historiador de las religiones.

Behavioral interventions have shown promising neuroprotective effects, but the cascade of molecular, brain and behavioral changes involved in these benefits remains poorly understood. Projecte Moviment is a 12-week multi-domain, single-blind, proof-of-concept randomized controlled trial examining the cognitive effect and underlying mechanisms of an aerobic exercise, computerized cognitive training and a combined groups compared to a waitlist control group. Adherence was > 80% for 82/109 participants recruited. In this study we report intervention-related changes in plasma biomarkers and structural-MRI and how they (...) related to changes in physical activity and individual variables and their potential role as mediators in the cognitive changes. Our results show that although there were no significant changes in molecular biomarker concentrations in any intervention group, changes in ICAM-1 and SDF1-α were negatively associated with changes in physical activity outcomes in AE and COMB groups. Brain volume changes were found in the CCT showing a significant increase in precuneus volume. Sex moderated the brain volume change in the AE and COMB groups, suggesting that men may benefit more than women. Changes in molecular biomarkers and brain volumes did not significantly mediate the cognitive-related benefits found previously for any group. This study shows crucial initial molecular and brain volume changes related to lifestyle interventions at early stages and highlights the value of examining activity parameters, individual difference characteristics and using a multi-level analysis approach to address these questions. (shrink)

A new approach to landscape ecology involves the application of the eco-field hypothesis and the General Theory of Resources. In this study, we describe the putative eco-field of bark beetles as a spatial configuration with a specific meaning-carrier for every organism-resource interaction. Bark beetles are insects with key roles in matter and energy cycles in coniferous forests, which cause significant changes to forestry landscapes when outbreaks occur. Bark beetles are guided towards host trees by the recognition of semiotic signals using (...) a specific eco-field. These signals mainly comprise a group of scents, which are called the odourtope. Their interactions with other organisms occur by sharing relevant information from the eco-field networks in the forest ecosystem. The eco-field networks modulate the expansion of the realized semiotic niche of the bark beetle towards the potential semiotic niche. Moreover, the niche construction process can be initiated by interchanging signals among species living in the same place, where these signals allow the exploitation of the required resources. If different organisms are interdependent on signals in eco-field networks, then this process may result in the establishment of mutualistic relationships. This is an example of how evolutionary processes are initiated by the recognition of signals in a network of eco-fields. (shrink)

The impact of digital devices and the Internet has generated various changes at social, political, and economic levels, the repercussion of which is a great challenge characterized by the changing and globalized nature of today's society. This demands the development of new skills and new learning models in relation to information and communication technologies. Universities must respond to these social demands in the training of their future professionals. This paper aims to analyze the empirical evidence provided by international studies in (...) the last eleven years, related to the digital literacy of university students, including those pursuing degrees related to the field of education. Our findings highlight the fact that the digital literacy that is offered in universities to graduate/postgraduate students, in addition to treating digital literacy as a central theme, also focuses on perceived and developed self-efficacy. This is done by strengthening competencies related to digital writing and reading, the use of databases, the digital design of content and materials, and the skills to edit, publish or share them on the web, or applications aimed at treating digital literacy as emerging pedagogies and educational innovation. Secondly, we found studies related to digital competencies and use of the Internet, social networks, web 2.0, or the treatment of digital risks and their relationship with digital literacy. Thirdly, we found works that, in addition to focusing on digital literacy, also focused on different psychological constructs such as motivation, commitment, attitudes, or satisfaction.Systematic review registration:https://www.scopus.com/home.uri; https://www.recursoscientificos.fecyt.es/. (shrink)