Although the importance of measuring and reporting the social and environmental impact of organisational action is increasingly well recognised by both organisations and society at large, existing approaches to impact measurement are still far from being universally accepted. In this context, the stakeholder dynamics within the nascent field of impact investing demonstrate the complexity of resolving potentially differing perspectives on key impact measurement issues such as materiality. This paper argues, from an organisational perspective, that such arenas of contestation can be (...) conceptualised in terms of social justice. Specifically, we draw upon Sen’s notions of ‘arrangement and realisation’ to explore the dynamics of contestation across a range of stakeholders concerning materiality judgements to suggest that such ‘arrangements’ may lead to suboptimal impact outcomes as ‘realisations.’ Our analysis of the nature of materiality contestations in impact measurement reveals the conflicts, tensions and paradoxes evident in this field of action. Empirically, we examine data drawn from 19 cases and 33 interviews. The analysis suggests three arenas of contestation around the materiality of impact measurement: the power dynamics between economically powerful investors and objectified investees; the conflicts between materiality norms and standards; and the interactions between all stakeholders with differing motivations towards radical or incremental materiality. Building upon this analysis, we then discuss how arenas of contested materiality may be mediated by drawing upon Sen’s notions of transcending the individual interests of the invested parties for the greater good via processes of contextualisation and case-specificity. (shrink)

This article contends that Georg Simmel attempted a rehabilitation of the Jewish stereotype in a singular way: via his theory of modernity and the quintessential place held therein by money. The first part of the article, based almost entirely on Simmel's The Philosophy of Money, seeks to demonstrate that Simmel intended to overturn the negative Aristotelian and Marxist assessments of money and of those who deal with it. The second part of the article is based on Simmel's unique theory of (...) type. This part seeks to establish that what Simmel in fact rehabilitates is the Jewish type, rather than any actual historical entity, and that this type is in fact the stereotype of the Jew. Simmel's attempt is made in terms of existential authenticity and in direct relation to the project of modernity. (shrink)

Die urunterscheidungen der philosophie: idealismus und empirismus. Ihre unterteilungen. - Die begrifflichen und geschichtlichen ausprägungen des empirismus. - Der erkenntnistheoretische und sittliche idealismus. - Der entfaltete oder ontologische idealismus. - Mystik.

Bd. l. Die Sinnenwelt.-- Bd. 2. Die innere Welt.

Philanthropy is everywhere. In 2013, in the United States alone, some $330 billion was recorded in giving, from large donations by the wealthy all the way down to informal giving circles. We tend to think of philanthropy as unequivocally good, but as the contributors to this book show, philanthropy is also an exercise of power. And like all forms of power, especially in a democratic society, it deserves scrutiny. Yet it rarely has been given serious attention. This book fills that (...) gap, bringing together expert philosophers, sociologists, political scientists, historians, and legal scholars to ask fundamental and pressing questions about philanthropy’s role in democratic societies. (shrink)

This chapter defends an overarching ideal of liberal democracy—government for and by the people, where each is considered free and equal—and shows how different conceptions of this ideal lead to different visions of the nonprofit sector. The argument reflects a more fundamental point: that claims about the proper shape and scope of civil society, and certainly the dimensions of nonprofit organizations, are structured by larger political ideals. We cannot understand competing visions of the nonprofit sector without seeing it in relation (...) to the political and social order in which it is supposed to rest. (shrink)

This article reads Simmel's and Lacan's respective theories of subject and object with regard to their understandings of alienation as a constant human feature. It demonstrates a gradual shift in their work from a conception of humans as autonomous subjects to humans as free individuals. It argues that this shift is best understood with regard to their respective contentions with alienation and in relation of transgression.