Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results with previous studies, (...) and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

This article provides a strategic history of the role assigned by modern historians to visual representation in early modern science, an aspect of historiography that is largely ignored in the scholarly literature. Despite the current undervaluation of images and visual reasoning, historians in the 1940s and 1950s who established the 20th century concept of the Scientific Revolution, also assigned a conspicuous role to images, claiming 15th century art as a chapter in the history of science and identifying the first modern (...) scientists in artists such as Brunelleschi and Leonardo. My analysis of the writings that shaped the discourse on visual representation---by giants such as George Sarton, Herbert Butterfield, and Alexandre Koyré---shows that the handful of concepts introduced in these early discussions formed the foundations of the subsequent scholarly approach to early modern scientific images. However, close scrutiny during the 1970s defined these concepts as interesting but not as key elements for the emergence of modern science proposed earlier. The wave of social studies of science in the 1980s further diminished the importance of images, to the point that recent surveys of early modern science neither consider the role of visual representation nor include figures in their narratives. Several recent publications with suggestive titles such as The Power of Images in Early Modern Science promise to recover a significant role for images in the Scientific Revolution. The present inquiry into the earlier discourse seeks to clarify the historiographic framework into which these new efforts fit. (shrink)

This study addresses the question of normative analysis of the value‐based aspects of nursing. In our perspective, values in science may be distinguished into (i) epistemic when related to the goals of truth and objectivity and (ii) non‐epistemic when related to social, cultural or political aspects. Furthermore, values can be called constitutive when necessary for a scientific enterprise, or contextual when contingently associated with science. Analysis of the roles of the various forms of values and models of knowledge translation provides (...) the ground to understand the specific role of values in nursing. A conceptual framework has been built to classify some of the classical perspectives on nursing knowledge and to examine the relationships between values and different forms of knowledge in nursing. It follows that adopting a normative perspective in the analysis of nursing knowledge provides key elements to identify its proper dimension. (shrink)

In this article I criticize a theory of political obligation recently put forward by Christopher Wellman. Wellman's “samaritan theory” grounds both state legitimacy and political obligation in a natural duty to help people in need when this can be done at no unreasonable cost. I argue that this view is not able to account for some important features of the relation between state and citizens that Wellman himself seems to value. My conclusion is that the samaritan theory can only be (...) accepted if we are ready to give up either the traditional notion of political obligation as a prima facie duty valid for every citizen, or the current view of the relationships that should exist between states, citizens and foreigners (the view according to which states should have special concerns for their own citizens). (shrink)

Nursing knowledge stems from a dynamic interplay between population‐based scientific knowledge (the general) and specific clinical cases (the particular). We compared the ‘cascade model of knowledge translation’, also known as ‘classical biomedical model’ in clinical practice (in which knowledge gained at population level may be applied directly to a specific clinical context), with an emergentist model of knowledge translation. The structure and dynamics of nursing knowledge are outlined, adopting the distinction between epistemic and non‐epistemic values. Then, a (moderately) emergentist approach (...) to nursing knowledge is proposed, based on the assumption of a two‐way flow from the general to the particular and vice versa. The case of the ‘placebo effect’ is analysed as an example of emergentist knowledge. The placebo effect is usually considered difficult to be explained within the classical biomedical model, and we underscore its importance in shaping nursing knowledge. In fact, nurses are primarily responsible for administering placebo in the clinical setting and have an essential role in promoting the placebo effect and reducing the nocebo effect. The beliefs responsible for the placebo effect are as follows: (1) interactive, because they depend on the relationship between patients and health care professionals; (2) situated, because they occur in a given clinical context related to certain rituals; and (3) grounded on higher order beliefs concerning what an individual thinks about the beliefs of others. It is essential to know the clinical context and to understand other people's beliefs to make sense of the placebo effect. The placebo effect only works when the (higher order) beliefs of doctors, nurses and patients interact in a given setting. Finally, we argue for a close relationship between placebo effect and nursing knowledge. (shrink)

This study addresses the question of normative analysis of the value‐based aspects of nursing. In our perspective, values in science may be distinguished into (i) epistemic when related to the goals of truth and objectivity and (ii) non‐epistemic when related to social, cultural or political aspects. Furthermore, values can be called constitutive when necessary for a scientific enterprise, or contextual when contingently associated with science. Analysis of the roles of the various forms of values and models of knowledge translation provides (...) the ground to understand the specific role of values in nursing. A conceptual framework has been built to classify some of the classical perspectives on nursing knowledge and to examine the relationships between values and different forms of knowledge in nursing. It follows that adopting a normative perspective in the analysis of nursing knowledge provides key elements to identify its proper dimension. (shrink)

Diagnostic frameworks are essential to many scientific and technological activities and clinical practice. This study examines the main fundamental aspects of such frameworks. The three components required for all diagnoses are identified and examined, i.e. their normative dimension, temporal nature and structure, and teleological perspective.The normative dimension of a diagnosis is based on (1) epistemic values when associated with Hempel's inductive risk concerning the balance between false‐positive and false‐negative outcomes, leading to probabilistic judgements; and (2) non‐epistemic values when related to (...) ideas such as well‐being, normality, illness, etc, as idealized norms or ideal points of reference.It should be noted that medical diagnoses match the three necessary components, while some essential diagnostic frameworks – the taxonomies ofGordon andNANDA– in nursing lack some components. The main lack is normative as the most popular frameworks in nursing diagnosis seem to be descriptions of observed reality rather than normative and value‐based judgements in which both epistemic and non‐epistemic values may coexist. (shrink)

In this paper I criticise an influential version of associative theory of political obligation and I offer a reformulation of the theory in ‘quasi-voluntarist’ terms. I argue that although unable by itself to solve the problem of political obligation, my quasi-voluntarist associative model can play an important role in solving this problem. Moreover, the model teaches us an important methodological lesson about the way in which we should think about the question of political obligation. Finally, I suggest that the quasi-voluntarist (...) associative model is particularly attractive because it manages to combine the main thrust of the traditional associative view with the most attractive feature of transactional theories, while avoiding at the same time the main problems that afflict each of these two approaches. (shrink)

In this paper I outline a theory of legitimacy that grounds the state’s right to rule on a natural duty not to harm others. I argue that by refusing to enter the state, anarchists expose those living next to them to the dangers of the state of nature, thereby posing an unjust threat. Since we have a duty not to pose unjust threats to others, anarchists have a duty to leave the state of nature and enter the state. This duty (...) correlates to a claim-right possessed by those living next to them, who also have a right to act in self-defence to enforce this obligation. This argument, if successful, would be particularly attractive, as it provides an account of state legitimacy without importing any normative premises that libertarians would reject. (shrink)

Just war theory is currently dominated by two positions. According to the orthodox view, provided that jus in bello principles are respected, combatants have an equal right to fight, regardless of the justice of the cause pursued by their state. According to “revisionists” whenever combatants lack reasons to believe that the war they are ordered to fight is just, their duty is to disobey. I argue that when members of a legitimate state acting in good faith are ordered to fight, (...) they acquire a pro-tanto obligation to obey which does not depend for its validity on the justice of the cause being pursued. However, when the war is unjust, this obligation may be overridden, under certain conditions, by the obligation not to contribute to the unjustified killing of innocents. This is because the pro-tanto force of the duty to obey the law is best understood in terms of “presumptive”, rather than “exclusionary” reasons for action. This approach captures the insights of both the orthodox and the revisionist view, while avoiding the problems that afflict each of them. (shrink)

This book offers a philosophically-informed exploration of Che Guevara’s most important contributions to radical political and social theory.

According to the received view crimes like torture, rape, enslavement or enforced prostitution are domestic crimes if they are committed as isolated or sporadic events, but become crimes against humanity when they are committed as part of a ‘widespread or systematic attack’ against a civilian population. Only in the latter case can these crimes be prosecuted by the international community. One of the most influential accounts of this idea is Larry May’s International Harm Principle, which states that crimes against humanity (...) are those that somehow ‘harm humanity.’ I argue that this principle is unable to provide an adequate account of crimes against humanity. Moreover, I argue that the principle fails to account for the idea that crimes against humanity are necessarily group based. I conclude by suggesting that the problem with May’s account is that it relies on a harm-based conception of crime which is very popular, but ultimately mistaken. I submit that in order to develop an adequate theory of crimes against humanity we need to abandon the harm-based model and replace it with an alternative conception of crime and criminal law, one based on the notion of accountability. (shrink)

One influential explanation for the apparent shortcomings of Latin American philosophy is the “culture of domination” thesis, defended by Augusto Salazar Bondy (1926–1974). According to Salazar Bondy, the ultimate source of the problems besetting Latin American philosophy was to be found in the “culture of domination” that characterized Latin America countries and decisively shaped the philosophical activity of the thinkers working in those countries. In defending his thesis, Salazar Bondy introduced a number of ideas that remain useful for understanding various (...) aspects of Latin American philosophy. However, his commitment to a rather excessive determinism and his endorsement of a certain kind of essentialism ultimately undermine the plausibility of both the “culture of domination” thesis and his proposals for the regeneration of Latin American philosophy. (shrink)

In this essay, we explore the philosophical and theoretical resonances of the artwork Qatipana from the perspective of some key insights of Gilbert Simondon’s information processing system approach. Qatipana (Quechua word that means flow, sequence, transmission) is a hybrid ecosystem of information flow which, even though not the kind of dispositive systems theory was designed to read, offers some valuable empirical insights to test some key aspects of Simondon’s information processing systems. In particular, we are interested in observing how Simondon’s (...) becoming and individuation play out in an algorithmic cycle performed by the cognitive system of an Artificial Intelligence agent: how does mono-technology and computerization of cultural techniques influence the nature of knowing the affection of being with others (people, things, animals)? We contrast Simondon’s contributions with the work of Norbert Wiener and Stafford Beer on information in cybernetics and the cosmotechnics and Technodiversity of Chinese philosopher Yuk Hui. Furthermore, we offer a provisional assessment of the reach, limits, and possibilities this kind of symbiotic crossing of technologies and arts: it is a field filled with challenges and unresolved complexities that should encourage us to recognize the urgency that is implied in the disruptive (and creative) we can see unfolding in social and political life. The already pervasive (and growing) presence of computational systems has become both a tremendous risk and a vertiginous deployment of liberating opportunities. Latin America and elsewhere are desperately calling for an insightful and imaginative engagement. (shrink)

Introduction: Law and Philosophy—Moral, Legal and Political Perspectives Content Type Journal Article Pages 237-239 DOI 10.1007/s11158-008-9068-9 Authors Massimo Renzo, University of Stirling Department of Philosophy Stirling 4LA FK9 UK Bjarke Viskum, University of Århus Department of Jurisprudence Langelandsgade 110, 3 tv. 8000 Arhus C Denmark Journal Res Publica Online ISSN 1572-8692 Print ISSN 1356-4765 Journal Volume Volume 14 Journal Issue Volume 14, Number 4.

It has often been asserted that burnout is primarily linked to occupational-context factors, and only secondarily to individual-level and non-work factors. We evaluated the validity of this view by examining the links between burnout and an array of 22 work-situated, work-unrelated, dispositional, and intersecting variables. The study involved schoolteachers from three different countries: France, Spain, and Switzerland. Burnout was assessed with the Maslach Burnout Inventory for Educators. Most of our predictors were assessed based on widely used measures. In order to (...) assess sentimental accomplishment and familial accomplishment, we created two self-reported measures, namely, the Sentimental Accomplishment Inventory and the Familial Accomplishment Inventory. The SAI and the FAI both showed strong reliability and high factorial validity. Exploratory structural equation modeling bifactor analysis and Mokken scaling suggested that both instruments could be considered essentially unidimensional. The study results showed that neuroticism, job strain, skill development, security in daily life, and work–non-work conflict were consistently associated with burnout across the three samples. Sample-specific predictors of burnout included sex, age, unreasonable work tasks, weekly working hours, job autonomy, support in work life, sentimental accomplishment, leisure activities, support in personal life, and non-work–work conflict. Relative weight analysis indicated that neuroticism was the best predictor of burnout in each sample. Our findings suggest that burnout’s nomological network may not be primarily job-related. We conclude that the tendency to de-emphasize individual-level and non-work factors in burnout research is unwise. This tendency may constitute a roadblock in the development of effective interventional strategies. The implications of our findings for burnout’s conceptual status are discussed. The neuroticism-burnout link should be further examined in longitudinal studies. (shrink)

This chapter contains sections titled: I II III IV References Further Reading.

Karl Marx and Friedrich Engels believed that their political project involved a commitment to democracy, and many subsequent Marxists have claimed that Marxism’s conception of socialism and communism represents a supremely democratic social arrangement. Many of Marxism’s critics, however, reject this belief, holding that the Marxist conception of socialism and communism entails anti-democratic policies, practices and institutions. While the position of Marxism’s critics is, without question, the predominant view today, it turns out that the arguments used to support this position (...) are highly problematic, insofar as they proceed from certain liberal-democratic assumptions about democracy that Marxists can reasonably reject. (shrink)

The term “political prisoner” plays an important role in contemporary affairs. But how coherent is the concept behind the term, and is use of this term essentially unobjectionable? As it turns out,...

La riflessione di Timothy Morton si muove all’interno di quel ripensamento del rapporto tra soggetto umano e ambiente – dunque anche dell’umano in generale - che la scienza ecologica è venuta imponendo con sempre maggiore urgenza. A partire da Hyperobjects, tuttavia, Morton si è inserito in quell’ampia ed eterogenea corrente, spesso definita «nuovo materialismo», che nel corso dell’ultimo decennio, sebbene in modi differenti, ha inteso tale ripensamento sempre più come una speculazione eminentemente ontologica: una rinnovata comprensione del modo d’essere dei (...) viventi e della loro interconnessione, in quest’ottica, appare come la via maestra per rimodellare «ecologicamente» la soggettività. In opposizione a questo approccio ontologico ed attingendo a quello critico-decostruttivo sviluppato nel precedente Ecology Without Nature, in questo articolo intendo sottolineare la necessità di riconoscere, anche nell’ambito del pensiero ecologico, il valore costitutivo delle mediazioni epistemiche, linguistiche e sociopolitiche distintive del soggetto umano, ma soprattutto della dimensione di storicità che di queste ultime è il denominatore comune. La frizione tra i due testi di Morton consente infatti di mettere a fuoco l’insufficienza di ogni eco-filosofia che pretenda di ripensare la costituzione del soggetto umano semplicemente tramite l’elaborazione di una differente ontologia dell’ambiente. (shrink)

El uso de la Inteligencia Artificial (IA) y su desarrollo en los últimos años, así como el papel que jugó durante la pandemia en 2020 ha suscitado, por un lado, un gran interés en sus aplicaciones en favor de la vida y, por el otro, temores respecto a su apego a criterios éticos que promueven y defienden la dignidad humana, la justicia, el principio de sociabilidad y de subsidiaridad. Por ello surge la intención del papa Francisco y de monseñor Paglia, (...) desde la Academia Pontificia para la Vida, de lanzar el llamado a reflexionar sobre la incorporación de la ética en la IA; a la par, la fundación RenAIssance alberga el llamado para que, desde una perspectiva global y en todos los sectores, se incorporen principios éticos en las diferentes aplicaciones de la IA. (shrink)

Globalization has created the favorable conditions for social, economic and cultural integration in today’s world; but also problems and challenges involving ethics and bioethics. In this context, beside the many benefits of global range, several challenges have emerged, requiring a specific reflection. These challenges involve general disciplines such as anthropology, medicine/healthcare, and ecology as well as specific aspects: in a broad range, those linked to social justice fulfillment, guaranteeing safety, promoting interreligious dialogue, building peace; in a narrow range, those related (...) to professional moral conduct, healthcare delivery, access to healthcare and equitable distribution of healthcare resources, and provision of treatment.Therefore, new priorities arise also in the teaching of ethics and bioethics in a globalized world.“Global conscience”: first of all; we have the necessity of providing moral knowledge, skills and attitudes, developing consciences to have a new ethical awareness, enabling first to recognize and then to face the challenge posed by the globalized world.“Universal values”: second; we must spread universal values, particularly anthropological values such as human dignity.“Common responsibility”: third; rethink and propose again responsibility in seeking a sustainable and integral development. Common responsibility must take into account both promotion of human beings’ dignity and preservation of creation, showing how all these aspects are absolutely interconnected. (shrink)

Just war theory is dominated by two positions. According to the traditional view, combatants both on the just and the unjust side have an equal right to fight, which is not affected by the justice of the cause pursued by their state. According to a recent revisionist account, only combatants fighting for a just cause have such right. David Estlund has offered a sophisticated account that aims to reconcile these two views by looking at our duty to obey the order (...) of democratic political institutions. The article criticizes Estlund’s account and points at an important to be learned from it. (shrink)

Crimes against humanity are supposed to have a collective dimension with respect both to their victims and their perpetrators. According to the orthodox view, these crimes can be committed by individuals against individuals, but only in the context of a widespread or systematic attack against the group to which the victims belong. In this paper I offer a new conception of crimes against humanity and a new justification for their international prosecution. This conception has important implications as to which crimes (...) can be justifiably prosecuted and punished by the international community. I contend that the scope of the area of international criminal justice that deals with basic human rights violations should be wider than is currently acknowledged, in that it should include some individual violations of human rights, rather than only violations that have a collective dimension. (shrink)

In a pair of recent papers, Allen Buchanan has outlined an ambitious account of the ethics of revolution and its implications for military intervention. Buchanan’s account is bold and yet sophisticated. It is bold in that it advances a number of theses that will no doubt strike the reader as highly controversial; it is sophisticated in that it rests on a nuanced account of how revolutions unfold and the constraints that political self-determination places on intervention. He argues that, despite the (...) importance of political self-determination, humanitarian intervention may be permissible without the consent of the rebelling population. Indeed, given certain structural features of revolutions, there are often reasons to disregard the consent of the population oppressed and intervene before the revolution starts. More controversially, he argues that military force may be employed to nullify the democratic constitutional choice of the newly liberated population and impose a particular form of democratic government, if this is necessary to guarantee the conditions for the future exercise of self-determination. In this paper, I further elaborate Buchanan’s account of political self-determination and argue that once correctly understood, it places tighter constraints on intervention than Buchanan allows. Thus, his bold conclusions should be resisted. (shrink)

El presente artículo estudia cómo se diferencia el rol del concepto de perfección en la elucidación del concepto de belleza artística entre la doctrina estética de Baumgarten y la de Kant. Para ambos esta belleza está vinculada al fin del objeto artístico y el grado en que su configuración se arregla a dicho fin determina su perfección. Empero, de esto los filósofos extraen conclusiones conflictivas: en Baumgarten la aprehensión de esta perfección en el discurso sensible es belleza artística, mientras que (...) en Kant el juicio de belleza artística es influido por la consideración de la perfección del objeto, pero la perfección no determina la belleza artística. (shrink)

This book presents a broad overview of succession law, encompassing aspects of family law, testamentary law and legal history. It examines society and legal practice in Europe from the Middle Ages to the present from both a legal and a sociological perspective. The contributing authors investigate various aspects of succession law that have not yet been thoroughly examined by legal historians, and in doing so they not only add to our knowledge of past succession law but also provide a valuable (...) key to interpreting and understanding current European succession law. Readers can explore such issues as the importance of a father’s permission to marry in relation to disinheritance, as well as inheritance transactions and private, dynastic and cross-border successions. Further themes addressed by the expert contributors include women’s inheritance rights, the laws of succession for the prince in legal consulting, and succession in the Rota Romana’s jurisprudence. (shrink)