La BD a investi depuis une vingtaine d’années la communication des organisations en France. La BD d’organisation devient un média aux multiples usages, de mieux en mieux décliné par les organisations, en particulier lorsqu’il s’agit de transmettre des messages complexes, comme l’explication des changements stratégiques des organisations ou l’accompagnement de changements de comportement. C’est particulièrement le cas pour les opérations de communication qui se mettent en place autour du développement durable. Les exemples envisagés nous permettent de compléter un panorama de (...) la BD d’organisation riche et polymorphe.In the last twenty years, comic strips have made considerable inroads into corporate communication from French organisations. Corporate comic strips have become a multi-purpose medium that organisations have become adept at using to increasing effect, especially when they need to put across complex messages, for example to explain strategic changes or to accompany changes in behaviour. This is particularly true in the case of the communications operations appearing today on sustainable development. The examples studied here highlight the rich and multi-form world of corporate comic strips. (shrink)

This essay aims to show that implicit biases should not be conceived of as “inside the head” of individuals, but rather as embodied and social. My argument unfolds in three stages. First, I make the case for conceiving of implicit biases as perceptual habits. Second, I argue that we should think of perceptual habits and, by extension, implicit biases, as located in the body. Third, I claim that individual habits are shaped by the social world in which we find ourselves (...) and that the social world is itself shaped by our habitual ways of interacting with and perceiving others. This suggests that implicit biases are part of the fabric of the social world. Thus, I conclude that implicit biases should be understood as embodied and social. (shrink)

In Scotland, residents have fought open-net salmon farms and their toll on human and nonhuman bodies for decades. This paper recollects seven years of work in Skye and Raasay, two islands off the northwest coast of the country, developing strategies to divest away from salmon aquaculture. Addressing the contemporary wave of underwater clearances created by UK’s top food export industry, it unpacks the implementation of a transition into alternative horizons by embracing the legacies of toxicity inherited from salmon extractivist industries. (...) CLIMAVORE, a framework developed as a research-led artistic practice by the authors, investigates how to eat in the new seasons of the climate crisis. In a season of marine dead zones, it facilitates new approaches to aquaecology and coastal care that cultivate coastal livelihoods. CLIMAVORE began with a new public forum, shaped as a multispecies intertidal table, established in Skye in 2017 to envision environmentally regenerative and socially reparative forms of food production based on metabolic interactions between humans and depleted landscapes that benefit a plethora of species. CLIMAVORE’s site responsive methodology relies on a socially-engaged art practice, consisting of fieldwork, interviews, working groups, oral histories, performative meals, cooking and building apprenticeships, tidal gardening, material testing and public art installations. Ongoing collaboration with residents, scientists, and policymakers critically explores ways of living not only on but with the coast. This new holistic approach to coastal nourishment provides methodologies for ecological praxis as well as a platform for researchers and the general public to imagine an alternative ecological future: the tidal commons. (shrink)

Do firms gain environmental legitimacy when they conform to external expectations regarding the natural environment? Drawing on institutional logic and signaling theory, we investigate sources of heterogeneity in the impacts of environmental actions on environmental legitimacy. Longitudinal data about 325 publicly traded U.S. firms in polluting industries support the notion that environmental actions help firms gain environmental legitimacy. However, some actions instead can harm this legitimacy if environmental performance deteriorates and the firm is subject to intense scrutiny from nongovernmental organizations. (...) Thus, an important contribution of this research is to identify conditions under which greenwashing can backfire. (shrink)

In this article, we empirically assess the impact of corporate ethical identity (CEI) on a firm's financial performance. Drawing on formulations of normative and instrumental stakeholder theory, we argue that firms with a strong ethical identity achieve a greater degree of stakeholder satisfaction (SS), which, in turn, positively influences a firm's financial performance. We analyze two dimensions of the CEI of firms: corporate revealed ethics and corporate applied ethics. Our results indicate that revealed ethics has informational worth and enhances shareholder (...) value, whereas applied ethics has a positive impact through the improvement of SS. However, revealed ethics by itself (i.e. decoupled from ethical initiatives) is not sufficient to boost economic performance. (shrink)

This study investigates how diverse European legal systems and financial structures influence corporate social and environmental responsibility. The argument is developed by means of a framework that integrates legal systems and financial structures. Hypotheses relating to environmental responsibility have been tested using Innovest data gathered between 2002 and 2007 from 645 companies in 16 countries; and hypotheses relating to social responsibility have been tested using Innovest data gathered between 2004 and 2007 from 600 companies. The findings demonstrate that legal systems (...) influence corporate responsibility (CR) in both social and environmental spheres. They also support the claim that corporations are more likely to act in environmentally responsible ways when there are strong and well-enforced state regulations in place to ensure such behavior. Company size is shown to have a greater impact on CR than either excess cash or performance. Large companies tend to be more visible than small ones do, and society expects them to behave in a more socially and environmentally responsible manner regardless of their financial performance or available cash. Finally, these findings support the hypothesis that capital structure significantly influences CR: companies with a high number of publicly held shares and a low percentage of debt are more likely than others to commit themselves to social and environmental activities. (shrink)

Philosophy as Dialogue is a curious collection of papers: it brings together an eclectic set of Putnam’s writings on various topics, from realism to ethics, from perception to quantum mechanics, al...

The ability to reflect on and monitor memory processes is one of the most investigated metamemory functions, and one of the important ways consciousnesses interacts with memory. The feeling-of-knowing is one task used to evaluate individual’s capacity to monitor their memory. We examined this reflective function of metacognition in older adults. We explored the contribution of metacognition to episodic memory impairment, in relation to the idea that older adults show a reduction in memory awareness characteristic of episodic memory. A first (...) experiment showed that age affects the accuracy of FOK when predictions are made on an episodic memory task but not on a semantic memory task, suggesting a particular role for episodic memory awareness in metacognitive evaluations. A second experiment showed that the age-difference in episodic FOK accuracy was removed if one took into account subjective reports of memory awareness, or recollection. We argue that the FOK deficit specific to episodic memory is based on a lack of memory awareness manifest as a recollection deficit. (shrink)

Conceptual engineering takes a distinctively normative and reconstructive approach to our conceptual repertoire. This approach is congenial to the ideas defended by philosophers belonging to the multifaceted tradition of American and Cambridge Pragmatism. This special issue is devoted to the investigation and development of these connections. Our introduction maps some of the historical and theoretical entanglements between the two fields and gives a short overview of the contributions to the special issue.

This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 (...) articles about accounting ethics that were published in CPA Magazine from January 2000 to December 2017, and find evidence of moral pluralism. Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism. (shrink)

In this article, I draw an important distinction between two kinds of inquiry. “Framed inquiries” take for granted and use a conceptual framework in order to ask and answer questions, while “framing inquiries” require the creation, revision, or expansion of the conceptual framework itself in order to address the problem at hand. This distinction has been largely ignored in epistemology, and collapsed by two radically opposed philosophical camps: representationalism and antirepresentationalism. While the former takes all inquiries to be in the (...) business of discovering mind-independent facts, the latter takes all inquiries to be primarily governed by pragmatic considerations. Against the objections raised by both camps, I defend a pragmatist and substantive distinction between framed and framing inquiry, inspired by Rudolf Carnap’s distinction between internal and external questions and reformulated in terms of John Dewey’s theory of inquiry. (shrink)

This paper examines the association between board characteristics and the ethical reputation of financial institutions. Given the pivotal governance role of the board of directors and the value-relevance of ethical corporate behavior, we postulate a positive relationship between ethical reputation and board features that foster more effective monitoring and oversight. Using a sample of large financial institutions from 13 different countries, we run several alternative panel regressions of ethical reputation on board characteristics and firm-specific controls. Our results demonstrate that the (...) ethical reputation of financial institutions is positively associated with board size, gender diversity, and CEO duality, while being negatively related to the busyness of the board members and a composite index reflecting poor monitoring. Nevertheless, inconsistent with our hypothesis, we also document that financial institutions with less frequent board meetings have better ethical reputation. Overall, our empirical findings suggest that stronger board oversight may promote ethical behavior in the financial industry. (shrink)

We adapted the Bubbles procedure [Vis. Res. 41 (2001) 2261] to examine the effective use of information during the first 282 ms of face identification. Ten participants each viewed a total of 5100 faces sub-sampled in space–time. We obtained a clear pattern of effective use of information: the eye on the left side of the image became diagnostic between 47 and 94 ms after the onset of the stimulus; after 94 ms, both eyes were used effectively. This preference for the (...) eyes increased with practice, and was not solely due to the informativeness of the eyes for the task at hand. The bias for the eye on the left side of the image is explained in terms of hemispheric specialization. Although there were individual differences, most participants exhibited this pattern of effective use of information. An intriguing finding is that most participants displayed a clear sinusoidal modulation of effective use of attention through time with a frequency of about 10.6 Hz. (shrink)

This chapter examines Dewey’s view of moral knowledge developed in Chapter 14 of the Ethics. I focus more specifically on the role played by sympathy in moral inquiry. While Dewey claims that sympathy is “the general principle of moral knowledge” as well as “the surest way to attain objectivity of moral knowledge,” it has not been the object of any extensive discussion by commentators on Dewey’s ethics. I emphasize the originality of Dewey’s position by contrasting it with that of David (...) Hume, Adam Smith, and John Stuart Mill, who all stressed the fundamental role of sympathy in making moral judgments. Accordingly, I examine their respective answers to the moral problem raised by natural sympathy: how can such a biased and partial psychological mechanism play a beneficial role in the formation of moral judgments, which specifically aim at impartiality and objectivity? I will argue that while Hume, Smith, and Mill choose to simply extend the scope of natural sympathy, Dewey argues in favor of a deeper transformation of natural sympathy: (1) the spontaneous emotional reaction becomes intentional perspective-taking; (2) it loses its function of direct approval or disapproval, and takes on an epistemic function of data-gathering subordinated to moral reasoning. (shrink)

Partiendo del estudio filológico y filosófico de textos autógrafos clásicos y del siglo XX, se pretende la fijación de un esquema fenomenológico que se repite en los casos de conversión súbita en el ámbito católico, así como las imágenes arquetípicas que aparecen. Asimismo, se busca la catalogación de la conversión súbita dentro del estudio contemporáneo de la fenomenología de las religiones.

Companies face a dilemma between what society as a whole demands and the necessity of being economically efficient and creating value for all stakeholders. Why some companies take it upon themselves to be socially responsible while others not? I argue that companies act in a socially responsible way when social necessity is combined with a global low reputation. This paper provides a theoretical insight into reflection on the roles of companies within a society.

Seit langem war es mein Wunsch, den beiden anderen in dieser 1 Sammlung erschienenen, für weitere Leserkreise bestimmten Büchern ) ein drittes - in sich selbständiges, aber ergänzendes und ab­ schließendes nachfolgen zu lassen, welches verschiedene Themen wieder aufnimmt, die dort noch nicht zu ihrem vollen Rechte kommen konnten. Das Manuskript war gegen Ende des Krieges fertig, und das Buch ist damals als demnächst erscheinend angekündigt worden - aber die seitherigen Zeitumstände haben sein wirkliches Er­ scheinen bis jetzt hinausgezögert. In (...) seiner nunmehrigen Form unterscheidet es sich von dem ursprünglichen Manuskript dadurch, daß einige Teilstücke durch inzwischen entstandene neue Aufsätze ersetzt worden sind. Die einzelnen Aufsätze dieses Buches, die teilweise schon in Zeit­ schriften erschienen, sind für etwas verschiedene Leserkreise verfaßt und jeweils auf etwas verschiedenen Ton gestimmt. Ich habe keinen Versuch gemacht, diese Verschiedenheit bei der Zusammenfassung zu einem Buche auszugleichen; ich denke, daß sie gerade dazu bei­ tragen mögen, das Buch verschiedenartigen Wünschen und Bedürf­ nissen in seinem Leserkreis nutzbar zu machen. Es war nicht zu vermeiden, daß dem Leser meiner sonstigen Schriften hier und da Gedankengänge - wenn auch in anderer Beleuchtung - begegnen, welche ihnen teilweise schon bekannt sein mögen. (shrink)

The effects of aging on the cognitive and affective dimensions of theory of mind , and on the latter’s links with other cognitive processes, such as information processing speed, executive functions and episodic memory, are still unclear. We therefore investigated these effects in young , middle-aged and older adults , using separate subjective and objective assessment tasks. Furthermore, a novel composite task probed participants’ abilities to infer both cognitive and affective mental states in an interpersonal context. Although age affected the (...) objective ToM tests, results revealed a direct aging effect on the second-order ToM, but an indirect one on the first-order cognitive ToM, mediated mainly by age-related declines in executive functions. This study supports the notion of an age-related distinction between subjective and objective assessments of ToM, and confirms that ToM is a complex mental ability with several characteristics reliant to some extent on executive processes. (shrink)

This research applies the notion of sustainability (Barney, 1991; Braa, Monteiro, & Sahay, 2004) to the mechanisms used by socially responsible investment(SRI) firms with respect to their stakeholders (investors and target firms). A contrast is developed between US and UK SRI firms. It is noted that screens, while maintaining a strong investor base, are less sustainable from the perspective of the firms targeted by SRI funds, whereas advocacy has stronger elements of sustainability with respect to the relations with corporations.

We adapted the Bubbles procedure [Vis. Res. 41 (2001) 2261] to examine the effective use of information during the first 282 ms of face identification. Ten participants each viewed a total of 5100 faces sub-sampled in space–time. We obtained a clear pattern of effective use of information: the eye on the left side of the image became diagnostic between 47 and 94 ms after the onset of the stimulus; after 94 ms, both eyes were used effectively. This preference for the (...) eyes increased with practice, and was not solely due to the informativeness of the eyes for the task at hand. The bias for the eye on the left side of the image is explained in terms of hemispheric specialization. Although there were individual differences, most participants exhibited this pattern of effective use of information. An intriguing finding is that most participants displayed a clear sinusoidal modulation of effective use of attention through time with a frequency of about 10.6 Hz. (shrink)

This commentary came from within the framework of integrating the humanities in medicine and from accompanying research on disease-related issues by teams involving clinicians and researchers in medical humanities. The purpose is to reflect on the challenges faced by researchers when conducting emotionally laden research and on how they impact observations and subsequent research findings. This commentary is furthermore a call to action since it promotes the institutionalization of a supportive context for medical humanities researchers who have not been trained (...) to cope with sensitive medical topics in research. To that end, concrete recommendations regarding training and supervision were formulated. (shrink)

Comment passer de la réflexion esthétique sur les atmosphères à une pratique architecturale des atmosphères? En suivant les Leçons d’esthétique du philosophe allemand Gernot Böhme, nous analysons la façon dont leur esprit est mis en œuvre par l’architecte suisse Peter Zumthor. Comment le sentiment fondamental de la présence est-il principiel dans le projet du plus grand musée d’art de Los Angeles? Composée de propositions concrètes, l’enjeu de l’esthétique envisagée ici tient moins de la détermination de l’œuvre d’art que du sentiment (...) de liberté qu’éprouvent des sujets dans le site qui leur est offert. (shrink)

Si le développement du web a rendu accessibles des masses de données numériques, facilitant la collecte de textes et le développement de corpus, il a également donné naissance à de nouveaux genres qui défient les représentations, les méthodes et les grilles d’analyses développées jusqu’à présent. Ainsi a-t-on vu apparaître des corpus assez éloignés des premiers corpus écrits traditionnels, regroupés sous la bannière de la CMR (Communication Médiée par les Réseaux / Computer-Mediated Communica...

This paper analyses the nature of the relationship between risk and responsibility. Since neither the concept of risk nor the concept of responsibility has an unequivocal definition, it is obvious that there is no single interpretation of their relationship. After introducing the different meanings of responsibility used in this paper, we analyse four conceptions of risk. This allows us to make their link with responsibility explicit and to determine if a shift in the connection between risk and responsibility can be (...) outlined. (1) In the engineer’s paradigm, the quantitative conception of risk does not include any concept of responsibility. Their relationship is indirect, the locus of responsibility being risk management. (2) In Mary Douglas’ cultural theory, risks are constructed through the responsibilities they engage. (3) Rayner and (4) Wolff go further by integrating forms of responsibility in the definition of risk itself. Analysis of these four frameworks shows that the concepts of risk and responsibility are increasingly intertwined. This tendency is reinforced by increasing public awareness and a call for the integration of a moral dimension in risk management. Therefore, we suggest that a form of virtue-responsibility should also be integrated in the concept of risk. (shrink)

The singular position of Montesquieu's political philosophy seems to raise the question: Isn't the opposition between republicanism and liberalism a largely artificial one? On the one hand, the description of the republican vivere civile in the Spirit of the Laws testifies to the important ties that exist between Montesquieu and the tradition of ?civic humanism?. However, this apparent theoretical proximity between Montesquieu and the British Neo-Harringtonians ought not to be taken too far, obscuring the deep divergences that differentiate their respective (...) positions, notably when it comes to the interpretation of history. Montesquieu's break from the republican tradition is exemplified by his rejection of its conception of freedom rooted in the citizens' necessary participation in power. But in the end, this does not enable us to conclude that he subscribes to a purely liberal theory. The British model shows that even if direct participation in the exercise of power is not necessary for the existence of liberty, a certain level of civic involvement and public awareness is needed. The liberal opposition between positive and negative liberty, political autonomy and enjoyment of rights without interference must therefore be transcended. (shrink)

Religious organisations are major investors with sometimes substantial investment volumes. An important question for them is how to make investments in, and to earn returns from, companies and activities that are consistent with their religious beliefs or that even support these beliefs. Religious organisations have pioneered responsible investment. Yet little is known about their investment attitudes. This article addresses this gap by studying faith consistent investing. Based on a survey complemented by interviews, we investigate religious organisations’ attitudes towards responsible investment (...) including opinions, practices and the impediments for implementing faith consistent investing. Although our results cannot be generalised because of the non-random character of our sample, six main characteristics of faith consistent investing are drawn: investing is not perceived as being in contradiction with religious values, religious values are important drivers, there is a strong community around faith consistent investing, religious investors are pioneering impact investing, implementing faith consistent investing is not without difficulties, and practices vary across regions. The survey also reveals that faith consistent investing has many commonalities with secular responsible investors. (shrink)

Improving working conditions at the bottom of global value chains has become a central issue in our global economy. In this battle, trade unionism has been presented as a way for workers to make their voices heard. Therefore, it is strongly promoted by most social standards. However, establishing a well-functioning trade union is not as obvious as it may seem. Using a comparative case study approach, we examine impediments to farm-level unionism in the cut flower industry in Ethiopia. For this (...) purpose, we propose an integrated framework combining two lenses, namely a vertical one and a horizontal one. We identify 10 impediments that point to three major dimensions contributing to unionisation. These three dimensions include awareness of and interest from workers, legitimacy of trade unions, and capacity of trade unions to act. Furthermore, our results suggest that private social standards may, in certain cases, be counterproductive for the efficient functioning of trade unions. Although we argue that there is no ‘quick fix’ solution to weak workplace unionism at the bottom of global value chains, we stress the importance of considering the dynamics of, and interactions between, the impediments when designing potential support measures that mitigate negative impacts. (shrink)

The ethical matrix is a participatory tool designed to structure ethical reflection about the design, the introduction, the development or the use of technologies. Its collective implementation, in the context of participatory decision-making, has shown its potential usefulness. On the contrary, its implementation by a single researcher has not been thoroughly analyzed. The aim of this paper is precisely to assess the strength of ethical matrixes implemented by a single researcher as a tool for conceptual normative analysis related to technological (...) choices. Therefore, the ethical matrix framework is applied to the management of high-level radioactive waste, more specifically to retrievable and non-retrievable geological disposal. The results of this analysis show that the usefulness of ethical matrixes is twofold and that they provide a valuable input for further decision-making. Indeed, by using ethical matrixes, implicit ethically relevant issues were revealed—namely issues of equity associated with health impacts and differences between close and remote future generations regarding ethical impacts. Moreover, the ethical matrix framework was helpful in synthesizing and comparing systematically the ethical impacts of the technologies under scrutiny, and hence in highlighting the potential ethical conflicts. (shrink)