ABSTRACT:In response to criticism of empirical or “positive” approaches to corporate social responsibility (CSR), we defend the importance of these approaches for any CSR theory that seeks to have practical impact. Although we acknowledge limitations to positive approaches, we unpack the neglected but crucial relationships between positive knowledge on the one hand and normative knowledge on the other in the implementation of CSR principles. Using the structure of a practical syllogism, we construct a model that displays the key role of (...) empirical knowledge in fulfilling a firm’s responsibility to society, paying special attention to the implications of the “ought implies can” dictum. We also defend the importance of one particular class of empirical claims; namely, claims from the field of economics. Even positive economic theory, which is often criticized for endorsing profits rather than values, can cooperate in intriguing ways with non-economic concepts in the implementation of CSR goals. (shrink)

This study complements previous empirical research on the business case for corporate social responsibility (CSR) by employing hitherto unused data on corporate social performance (CSP) and proposing statistical analyses to account for bi-directional causality between social and financial performance. By allowing for differences in the importance of single components of CSP between industries, the data in this study overcome certain limitations of the databases used in earlier studies. The econometrics employed offer a rigorous way of addressing the problem of endogeneity (...) due to simultaneous causality. Although the study’s results provide no evidence that there is a generic or universal business case for CSR, they indicate that there is a strong link between single stakeholder-related issues of CSR and financial performance. However, the analysis does not establish causality within these relationships. (shrink)

Complete works of 3rd Rdo Grub-chen ʼJigs-med-bstan-paʼi-ñi-ma, 1865?-1926 on Rñiṅ-ma-pa doctrines, Buddhist philosophy and rituals text.

This study investigates the distinct and joint effects of corporate social performance, firm size, and visibility on a company’s decision to disclose sustainability-related information through sustainability reports. It seeks to provide more nuanced explanations for why certain companies tend to extensively report on their sustainability performance. First, while prior studies have predominantly focused on environmental reporting, the current analysis considers comprehensive sustainability reports that include both environmental and social issues. Second, the article argues that the effects of two important antecedents (...) of legitimacy pressure—firm size and organizational visibility—should be analyzed separately rather than restricting the analysis on the effects of legitimacy pressure per se. Third, it argues that the hypothesized effects are nonlinear because the marginal costs and benefits of sustainability reporting vary with a company’s CSP level, its size, and its visibility in the public. Finally, although there is a strong link between CSP and sustainability reporting, the strength of this link depends on its size and visibility. The study of 280 companies in environmentally and socially sensitive industries provides considerable support for these hypotheses, including evidence that size and visibility independently affect sustainability reporting and that the shape of the CSP/sustainability reporting link is contingent upon firm size and visibility. (shrink)

Study on Buddhist philosophy and logic of affirming and non-affirming negative.

On Buddhist logic and dialectical studies.

Selected works of author predominantly on Buddhist dialectical and logical study.

Text with commentary of Ye-shes-rgyal-mtshan's Theg dgu spyi bciṅs kyi ʼgrel bshad nyi maʼi ʼod zer on general perspective of the philosophical concept of Buddhist doctrine.

Explanation of the philosophical position (siddhānta) of the Vaibhāṣika, Sautrāntika, Yogācārya, and Mādhyamika schools of Buddhism.

"From all things One and from One all things," wrote the ancient Greek philosopher Heraclitus. You might read this as a platitude, or as a pleasant spiritual or philosophical idea. You probably wouldn't read it as a more-or-less accurate scientific statement about the nature of the universe. Particle physicist Heinrich Päs, however, does. In The One, Päs makes the surprising and compelling case for monism-the philosophical idea that one single, all-encompassing thing underlies everything we experience-rehabilitating the idea's reputation and reclaiming (...) it for science. At first glance, the idea that "all is one" seems patently absurd. But Päs reveals that monism follows logically from certain principles of quantum mechanics once they are applied to the entire universe. He shows how monism is not only a feasible theory from a scientific perspective but a potentially powerful solution to the stagnation of thought in contemporary physics, arguing that if physics is ever to progress, physicists must learn to embrace insights from outside the narrow silo of experimental knowledge. Along the way, Päs traces monism's often-buried 3000-year history, passing through the lives of a diverse array of great thinkers, including Plato, Galileo, Spinoza, and Goethe, and the churchmen, philosophers, and physicists who fought against monism as well. The result is an epic and expansive journey through thousands of years of human thought and into the nature of reality itself. Equal parts physics, philosophy, and history of ideas, The One is of the rare sort of book that can both the first-time reader with its marvels and revolutionize the worldview of even the most experienced physics buff. (shrink)

Study on the aspect of consciousness in Indic philosophy with special reference to the works of Vasubandhu, Śaṅkarācārya, and Aurobindo Ghose, 1872-1950, philosophers.

Encyclopedia of words and phrases of Hindu religion and philosophy.

Treatise, with commentaries, on Mimamsa philosophy.

On Jaina doctrines, religious life and philosophy.

On philosophical and historical perspectives of education : with special reference to Sri Aurobindo, 1872-1950, Indian philosopher and John Dewey, 1859-1952, an American philosopher and educational reformer.

Collected works of Rol-paʼi-rdo-rje on the doctrines of Dge-lugs-pa (Sect) and Buddhist philosophy.

Basic course of study of elementary Buddhist logic and dialectrical studies of Lamaist Buddhist in Tibet.

Classical commentary, with supercommentaries, on Jaimini's Mīmāṃsāsūtra, basic work of the Mīmāṃsā school in Hindu philosophy.

Elementary Buddhist logic and dialectical studies.

On essence of Mādhyamika philosophy by Lcaṅ-skya II Rol-paʼi-rdo-rje, 1717-1786 and commentaries by Dkon-mchog-ʼjigs-med-dbang-po, Khri-chen-bstan-pa-rab-rgya, and Dalai Lama XIV Bstan-ʼdzin-rgya-mtsho, 1935-.

Collected works on diverse aspects of Tibetan Buddhist doctines and philosophy of Dge-lugs-pa tradition.

On Rudra (Hindu deity) in Kashmir Shaivism philosophy.

Reviews the restricting consequences of older and newer forms of paternalism, in education, taking a historical perspective and offering a cohesive sustained.

Buddhist logic as taught in the Ser-byes tradition.

Collected writings of a Dge-lugs-pa master Gung-thang Dkon-mchog-bstan-paʼi-sgron-me, 1762-1823.

On Buddhist logic and dialectical studies.