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)

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)

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)

A partir da constatação de problemas no desempenho leitor de universitários, projeto de pesquisa realizado na Universidade de Caxias do Sul buscou oportunizar aos alunos o desenvolvimento de habilidades de leitura pelo uso de material instrucional composto por sequências didáticas baseadas em diferentes gêneros do discurso. Descrevemos aqui a sequência que tem como núcleo o editorial. Os alunos envolvidos, ingressantes em cursos de graduação, foram divididos em grupo experimental (GE), submetido à sequência de leitura aqui descrita, e grupo de controle (...) (GC), que trabalhou os mesmos textos do GE com enfoque voltado à análise textual. A questão ecológica constituiu o núcleo temático, e, em cada sequência, propuseram-se quatro instâncias: pré-leitura, leitura-descoberta, pós-leitura e atividade interativa. Os resultados da investigação sugerem que o ensino explícito de leitura, apoiado em princípios sociointeracionistas e metacognitivos, pode contribuir positivamente para o desenvolvimento de habilidades de leitura. (shrink)

Coletânea de trabalhos de especialistas brasileiros que analisam algumas das obras mais importantes de pensadores marxistas deste século: O espírito da utopia (Bloch), Teoria do agir comunicativo (Habermas), Dialética negativa (Adorno), História e consciência de classe (Lukács), Contrarrevolução e revolta (Marcuse), Eduard Fuchs, o colecionador e o historiador (Walter Benjamin), As ideias fora do lugar (Roberto Schwarz), Marx: Lógica e política (Ruy Fausto) e Trabalho e reflexão (José Arthur Giannotti).

Rosa Luxemburg's interpretation of Marxism as the unity between theory and practice sets the basis of her "theory of revolutionary action". That expression can be said to encapsulate her political thought, which was developed in an uninterrupted polemic with the economicist determinism of the Second International.Ao interpretar o marxismo como unidade entre teoria e prática, Rosa Luxemburg lança os fundamentos da sua "teoria da ação revolucionária", palavras com que poderíamos sintetizar o seu pensamento político, elaborado numa polêmica ininterrupta com o (...) determinismo economicista da II Internacional. (shrink)

Rosa Luxemburg's interpretation of Marxism as the unity between theory and practice sets the basis of her "theory of revolutionary action". That expression can be said to encapsulate her political thought, which was developed in an uninterrupted polemic with the economicist determinism of the Second International.Ao interpretar o marxismo como unidade entre teoria e prática, Rosa Luxemburg lança os fundamentos da sua "teoria da ação revolucionária", palavras com que poderíamos sintetizar o seu pensamento político, elaborado numa polêmica ininterrupta com o (...) determinismo economicista da II Internacional. (shrink)

Revolução e Terror andaram sempre de braços dados? Uma parcela significativa do que foi outrora a esquerda acredita que sim e propõe o fortalecimento da democracia como alternativa à revolução, vista como fonte do totalitarismo. Este artigo procura contribuir para esse debate, mostrando a alternativa revolucionária e democrática apresentada por Rosa Luxemburg. Para ela, a democracia não é um valor universal abstrato, mas justamente o resultado de um processo revolucionário em que as massas proletárias, atuando com irrestrita liberdade, lançam os (...) fundamentos de uma "nova época". Entretanto, a revolução alemã, em que Rosa Luxemburg e Karl Liebknecht tiveram um papel central, fracassa e ambos são assassinados. Derrota que traça, de certa forma, o destino da Alemanha contemporânea.Y aurait-il un lien indissoluble entre révolution et terreur? De nos jours, une partie de ce qui a été autrefois la gauche y croit Contre l'idée de révolution, saisie corne la source du totalitarisme, on propose le renforcement de la démocratie. Cet article a l'intention de contribuer à ce débat en montrant l'alternative révolutionnaire et démocratique présentée par Rosa Luxemburg. Pour elle la démocratie n'est pas une valeur universelle abstraite mais justement le résultat d'un processus révolutionnaire où les masses prolétariennes, agissant dans la plus large liberté, lancent les fondements d'une "nouvelle époque". Néanmoins la révolution allemande où Rosa Luxemburg et Karl Liebknecht ont eu un rôle de premier plan avorte et ils sont assassinés. Cette défaite trace, d'une certaine manière, le destin de l'Allemagne contemporaine. (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, 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.

Business Ethics: A European Review, EarlyView.

Volver nuestra atención hacia la lectura pausada y el estudio detenido de los clásicos resulta siempre enriquecedor, reconfortante, pero a la vez necesario, porque nos ayuda a tomar verdaderamente conciencia de que numerosos conceptos filosóficos y estructuras argumentativas, que son tenidas por modernas, encuentran sin embargo su fuente original en el caudal inagotable del pensamiento griego. Ello pone de mani esto el impetuoso afán humano por desentrañar el origen primero de las cosas, ya existente de forma notable, en los albores (...) del conocimiento, en donde se puede percibir ―como la doctrina ha señalado con acierto― el tránsito del mito al logos, acaecido de manera paralela a la construcción paulatina de la filosofía como saber supremo, que toma su asiento en una racionalización de los mitos, y que tiene su causa postrera en el deslumbramiento del hombre en presencia de las cosas, y en la búsqueda incansable del por qué de los fenómenos. (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 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)

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)

A partir da constatação de problemas no desempenho leitor de universitários, projeto de pesquisa realizado na Universidade de Caxias do Sul buscou oportunizar aos alunos o desenvolvimento de habilidades de leitura pelo uso de material instrucional composto por sequências didáticas baseadas em diferentes gêneros do discurso. Descrevemos aqui a sequência que tem como núcleo o editorial. Os alunos envolvidos, ingressantes em cursos de graduação, foram divididos em grupo experimental (GE), submetido à sequência de leitura aqui descrita, e grupo de controle (...) (GC), que trabalhou os mesmos textos do GE com enfoque voltado à análise textual. A questão ecológica constituiu o núcleo temático, e, em cada sequência, propuseram-se quatro instâncias: pré-leitura, leitura-descoberta, pós-leitura e atividade interativa. Os resultados da investigação sugerem que o ensino explícito de leitura, apoiado em princípios sociointeracionistas e metacognitivos, pode contribuir positivamente para o desenvolvimento de habilidades de leitura. (shrink)

No Leviathan o poder (power) pode ser entendido em dois sentidos diferentes, cuidadosamente diferenciados em sua versão latina pelo emprego dos termos potentia e potestas para traduzir, a depender do contexto e do tipo de poder em questão, o inglês power. Potentia e potestas, embora sejam tipos de poder de natureza distinta - um, o poder físico que os corpos têm de produzir efeitos uns nos outros; outro, o poder jurídico, do qual resultam efeitos jurídicos como a própria justiça -, (...) estão mutuamente implicados na trama das representações jurídicas. Esse artigo pretende explorar as consequências que se seguem deste conceito ambivalente do poder para se pensar a justiça e o direito natural. (shrink)

Drug misuse is a complex social and health problem. People who use drugs have very specific profiles according to their life cycle and sociocultural circumstances. For this reason, contextualized approaches are needed in addiction interventions that take on board the particularities of consumption patterns and their circumstances. The storytelling technique as a narrative communication strategy can serve as the main methodological intervention component that enhances this contextualized approach.

Given the high prevalence and dramatic impact of being bullied at school, it is crucial to get more insight into how teachers can reduce bullying. So far, few instruments have measured elementary teachers’ responses to bullying. This study investigated the validity of the student-reported Teachers’ Responses to Bullying Questionnaire. The factor structure and measurement invariance were tested across two educational contexts among fourth and fifth grade students from Italy and Belgium. Furthermore, associations between student-perceived teachers’ responses and students’ bullying behavior (...) were examined. Confirmatory Factor Analysis supported the predicted five-factor structure, distinguishing Non-Intervention, Disciplinary Methods, Group Discussion, Mediation, and Victim Support. A partial factor means invariance model was found, allowing for valid comparisons between the Italian and Belgian educational contexts. Significant associations were found between self-reported, but not peer-nominated, bullying behavior and most student-perceived teachers’ responses. (shrink)

Ante la diversidad y complejidad que vivimos en las aulas se proponen tareas interesantes que involucren a los discentes en la importancia del trabajo diario y el compromiso personal para aprender los contenidos de la asignatura. El presente texto nace en el marco de un proyecto más amplio que indaga sobre el análisis de situaciones de aula en Formación Profesional (FP) desde un enfoque de investigación cualitativa. Esta experiencia se vincula con la teoría sociocultural de la enseñanza y siguiendo los (...) planteamientos de Freire toma como referente la reflexión y acción de las personas sobre el mundo para transformarlo. (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)

La astucia de separar la esfera pública de la privada, hurtando a esta última todo valor, empaña los orígenes de las teorías políticas más importantes de la actualidad, como es el caso de la teoría liberal de la justicia de Rawls, que presupone elementos no discutidos en el foro. La teoría feminista ha interrogado y desplazado la frontera entre estos dos mundos. Consecuencia de lo anterior es que, de manera sibilina, se produce una sistemática apropiación de la fuerza emocional y (...) afectiva y de las capacidades de cuidado de las mujeres, principales cuidadoras, con consecuencias negativas para ellas y para la cohesión social. La familia absorbe, a menudo, sin compensación, las acciones de las mujeres como constructoras de identidades, curadoras gratuitas de heridas de otros y alimentadoras de egos ajenos. Pero el amplio espectro de trabajos que deben desenvolverse para asegurar el relevo generacional y el funcionamiento social, algunos de ellos arduos pero invisibles, es responsabilidad colectiva. (shrink)

Este libro es un homenaje a la trayectoria intelectual y académica de la profesora María Teresa López de la Vieja, Catedrática emérita de la Universidad de Salamanca. En él se trazan algunos de los caminos que, con su obra, nos invita a transitar. El volumen recoge contribuciones de colegas de varias nacionalidades y procedentes de diversos ámbitos de reflexión que le son afines: la filosofía moral y política, la literatura, la teoría de la argumentación, los estudios feministas, las éticas (...) aplicadas, la bioética. Los capítulos que componen este libro dan voz a varias generaciones de investigadoras e investigadores que han acompañado y acompañan su andadura académica y que aquí dialogan con ella haciendo propias sus preocupaciones intelectuales. Con su participación contribuyen al justo reconocimiento de su dedicación a la labor docente e investigadora. (shrink)

En reseña de:Elósegui Itxaso, María (coord.), Los principios y la interpretación judicial de los derechos fundamentales. Homenaje a Robert Alexy en su 70 Aniversario. Zaragoza y Madrid, Fundación Manuel Giménez Abad y Marcial Pons, 2016.

So far, the conceptualization and measurement of parental burnout have been deduced from those of job burnout. As a result, it is unclear whether current measures of parental burnout constitute the best representation of the parental burnout construct/syndrome: the possibility cannot be excluded that some dimensions ought to be added, which would change the structure and definition of parental burnout. In this study, the conceptualization and measurement of parental burnout were approached using an inductive method, in which the parental burnout (...) phenomenon was (re)constructed based solely on the testimonies of burned-out parents. Items extracted from their testimonies were presented to a sample of French-speaking and English-speaking parents (N = 901) and submitted to factor analyses. An identifiable parental burnout syndrome including four dimensions was found (exhaustion in one’s parental role, contrast with previous parental self, feelings of being fed up with one’s parental role and emotional distancing from one’s children). The resulting instrument, the Parental Burnout Assessment (PBA) presents good validity. Factorial invariance across gender and languages was also found. Finally, the results of this study replicate previous findings that psychological traits of the parents, parenting factors and family functioning account for more variance in parental burnout than sociodemographic factors. (shrink)

Borges, un escritor ecuménico en los bordes insondables del infinito del otro. Borges, un pensador del tiempo que lo acompaña en una oscuridad que ilumina. Un artista que el mismo tiempo se aventura a perpetuar. Un filósofo que soslaya la palabra cuya adivinanza nos seduce al límite de lo innombrable. Un ser donde la ética es su obra. De esta obra en la cual se refleja su ética, o de esa ética donde su obra es la autora, es de lo (...) que nos atrevemos a disertar. (shrink)

En el presente artículo analizamos la Internet desde su origen hasta la actualidad considerándola como una unidad integrada por otras tecnologías de comunicación e información, donde todos tienen la posibilidad de hablar. A partir de esta condición inicial dividimos el análisis en dos direcciones: la red como tecno-capitalismo, y la red como «comunista», «comunitaria», «solidaria», «socialista», «democrática».

El estudio comparativo de la Ley de Prensa de Brasil y la ley de Servicios de Comunicación Audiovisual de Argentina es el análisis empírico de la construcción de un paradigma en la teoría de la comunicación basado en el estudio de la filosofía de G. W. Leibniz, tomando como pilares la filosofía y teoría de la comunicación de Jürgen Habermas y las ideas de complejidad y paradigma de Edgar Morin.

This research aims to identify the ethical issues perceived by intensive care nurses in their everyday practice. It also aims to understand why these situations were considered an ethical issue and what interventions/strategies have been or are expected to be developed so as to minimize them. Data were collected using a semi-structured interview with 15 nurses working at polyvalent intensive care units in 4 Portuguese hospitals, who were selected by the homogenization of multiple samples. The qualitative content analysis identified end-of-life (...) decisions, privacy, interaction, team work, and health-care access as emerging ethical issues. Personal, team, and institutional aspects emerge as reasons behind the experience of these issues. Personal and team resources are used in and for solving these issues. Moral development and training are the most significant strategies. (shrink)

The present paper stems from the biosemiotic modelling of individual artificial cognition proposed by Ferreira and Caldas (2012) but goes further by introducing the concept of Umwelt Overlap. The introduction of this concept is of fundamental importance making the present model closer to natural cognition. In fact cognition can only be viewed as a purely individual phenomenon for analytical purposes. In nature it always involves the crisscrossing of the spheres of action of those sharing the same environmental bubble. Plus, the (...) incorporation of that concept is vital to understand the complex semiosis that sustains collective tissues, societies, regulating collective cognition and consequently cooperative action. The concept of Umwelt Overlap broadens the range of applicability of the previous model to several distinct domains allowing for example for its application to multi-agent cooperative autonomous systems. In this paper a Middle Size League RoboCup soccer team is used as an example of a possible application. (shrink)