Parfit denies that the introduction of reasons into our ontology is costly for his theory. He puts forth two positions to help establish the claim: the Plural Senses View and the Argument from Empty Ontology. I argue that, first, the Plural Senses View for ‘exists’ can be expanded to allow for senses which undermine his ontological claims; second, the Argument from Empty Ontology can be debunked by Platonists. Furthermore, it is difficult to make statements about reasons true unless these statements (...) include reference to objects in reality. These arguments show the instability of Parfit’s claimed metaethical advantages over naturalism. [Open access]. (shrink)

The three main types of policies for addressing climate change are command and control regulation, carbon taxes (or price instruments), and cap and trade (or quantity instruments). The first question in the ethics of carbon pricing is whether the latter two (price and quantity instruments) are preferable to command and control regulation. The second question is, if so, how should we evaluate the relative merits of price and quantity instruments. I canvass relevant arguments to explain different ways of addressing these (...) important policy questions, suggesting that carbon pricing is preferable to command and control regulation, and that price instruments have the theoretical edge over quantity instruments. [Open access]. (shrink)

Prior research indicates that managers’ dark personality traits increase their tendency to engage in disruptive and unethical organizational behaviors including accounting earnings management. Other research suggests that the prevalence of dark personalities in management may represent an accidental byproduct of selecting managers with accompanying desirable attributes that fit the stereotype of a “strong leader.” Our paper posits that organizations may hire some managers who have dark personality traits because their willingness to push ethical boundaries aligns with organizational objectives, particularly in (...) the accounting context where ethical considerations are especially important. Using several validation studies and experiments, we find that experienced executives and recruiting professionals favor hiring a candidate with dark personality traits into an accounting management position over an otherwise better-qualified candidate when the hiring organization faces pressure to manage earnings. Our results help to illuminate why individuals with dark personality traits may effectively compete for high-level accounting positions. (shrink)

[Opinion] This aims to begin deliberation about investing in negative emissions technologies (NETs) by suggesting that the investment could be responsive to two particular values: need and efficiency—and that these values point us towards taking different actions. For negative emissions technologies, I suggest, we face a Need-Efficiency Tradeoff, i.e. a “NET effect”. This tradeoff also highlights several contrasts: responding to need focuses on regional and short-term moral considerations; responding to efficiency focuses on global and long-term moral considerations. [Open access].

Business Ethics: A European Review, EarlyView.

The current experiments examine mental health clinicians’ beliefs about biological, psychological, and environmental bases of the DSM‐IV‐TR mental disorders and the consequences of those causal beliefs for judging treatment effectiveness. Study 1 found a large negative correlation between clinicians’ beliefs about biological bases and environmental/psychological bases, suggesting that clinicians conceptualize mental disorders along a single continuum spanning from highly biological disorders (e.g., autistic disorder) to highly nonbiological disorders (e.g., adjustment disorders). Study 2 replicated this finding by having clinicians list what (...) they thought were the specific causes of nine familiar mental disorders and rate their bio–psycho–environmental bases. Study 3 further found that clinicians believe medication to be more effective for biologically based mental disorders and psychotherapy to be more effective for psychosocially based mental disorders. These results demonstrate that even expert mental health clinicians make strong distinctions between psychological and biological phenomena. (shrink)

Business Ethics: A European Review, EarlyView.

Ideal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise. This paper surveys some of the work in moral philosophy responding to several of these issues. First, it discusses the moral drivers for estimates of the social cost of carbon. Second, it explains how national self-interest can block climate action and suggests international policies—carbon (...) border tax adjustments and carbon clubs—that can help address these concerns. Third, it introduces some of the social science literature about the political acceptability of carbon taxes before addressing a couple common public concerns about carbon taxes. Finally, it introduces four carbon revenue usage options, arguing that redistributive and climate compensation measures are most morally justified. [Open access]. (shrink)

Nishida in his writings pursued two main lines of thought, which are almost equally pervasive and persistent. These are the philosophy of self-consciousness, which is mainly religious and soteriological, and the philosophy of history-politics, which is fundamentally historical and political. Both philosophies are essentially ontologies, by virtue of the application of ontological operators. These operators function in almost every phase of Nishida's philosophy, with the notable exception of his discussion of the sciences, and in the main include activity, self-determination, actuality, (...) one-qua-many logic, and immanent-qua-transcendent logic. Once they are at work, whatever entity they apply to will have full reality in Nishida's texts. In general, the operators are applied in turn to pure experience, an artistic creation, an act of self-consciousness, a historical epoch, the state, and the Emperor, in their chronological order in Nishida's texts. The extension of his ontological operators from acts of self-consciousness to a historical epoch is what I call the turn in Nishida's philosophy. This occurred about 1931 and is the most decisive shift in Nishida's philosophy, because it paved the way for Nishida's return to the world which he had once rejected and called transitory. This turn signifies that the applications of these ontological operators are turned from conscious phenomena to non-conscious phenomena, and also reflects Nishida's own critical stance toward his earlier religious-soteriological philosophy. ;Nishida's extension of ontological operators to his historical-political thinking, or his assertion of a direct union of self-consciousness and the historical world, is seen as fundamentally inappropriate. It fails to appreciate the incompleteness of a historical epoch and the culpability of the state. I call this union a category mistake, since acts of self-consciousness and a historical epoch are not similar enough to be treated by similar ontological operators. Nishida's later philosophy may be seen as his effort to overcome his earlier sharp distinction between homo interior and homo exterior by giving fuller reality to the latter. But the manner in which Nishida overcomes his internalism remains fundamentally internal, since the ontological operators themselves, which he uses to overcome that internalism, are originated from his discussion of aesthetic creativity and creative acts of self-consciousness. (shrink)

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. The (...) responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

Climate ethics has been concerned with polluter pays, beneficiary pays and ability to pay principles, all of which consider climate change as a single negative externality. This paper considers it as a constellation of externalities, positive and negative, with different associated demands of justice. This is important because explicitly considering positive externalities has not to our knowledge been done in the climate ethics literature. Specifically, it is argued that those who enjoy passive gains from climate change owe gains not to (...) the net losers, but to the emitters, just as the emitters owe compensation to the net losers for the negative externality. This is defended by appeal to theoretical virtues and to the social benefits of generating positive externalities, even when those positive externalities are coupled with far greater negative externalities. We call this the Polluter Pays, Then Receives ('PPTR', or 'Peter') Principle. This principle is then applied at two levels in the context of Canada. [Open access]. (shrink)

A question arising from the COVID-19 crisis is whether the merits of cases for climate policies have been affected. This article focuses on carbon pricing, in the form of either carbon taxes or emissions trading. It discusses the extent to which relative costs and benefits of introducing carbon pricing may have changed in the context of COVID-19, during both the crisis and the recovery period to follow. In several ways, the case for introducing a carbon price is stronger during the (...) COVID-19 crisis than under normal conditions. Oil costs are lower than normal, so we would expect less harm to consumers compared to normal conditions. Governments have immediate need for diversified new revenue streams in light of both decreased tax receipts and greater use of social safety nets. Finally, supply and demand shocks have led to already destabilized supply-side activities, and carbon pricing would allow this destabilization to equilibrate around greener production for the long-term. The strengthening of the case for introducing carbon pricing now is highly relevant to discussions about recovery measures, especially in the context of policy announcements from the European Union and United States House of Representatives. Key Policy Insights: • Persistently low oil prices mean that consumers will face lower pain from carbon pricing than under normal conditions. • Many consumers are more price-sensitive during the COVID-19 context, which suggests that a greater relative burden from carbon prices would fall upon producers as opposed to consumers than under normal conditions. • Carbon prices in the COVID-19 context can introduce new revenue streams, assisting with fiscal holes or with other green priorities. • Carbon pricing would contribute to a more sustainable COVID-19 recovery period, since many of the costs of revamping supply chains are already being felt while idled labor capacity can be incorporated into firms with lower carbon-intensity. (shrink)

This chapter introduces several distinctions relevant to what is called the “discounting problem”, since the issue is how (future) costs and benefits are discounted to make them comparable in present terms. The author defends the claim that there are good reasons to adopt Ramsey-style discounting in the context of climate change: the Ramsey rule is robust, flexible, and well-understood. An important distinction involved in discounting—“descriptivism” and “prescriptivism”—is discussed. It is argued that, even if we adopt prescriptivism, and accept that this (...) means there is need for moral experts in parameter assignments, there is a significant issue. The type of moral expertise required for the discounting problem will not involve knowledge of moral theory—thus making moral philosophy unhelpful in terms of making particular parameter assignments, despite these being substantive moral judgments. (shrink)

Published in German during the last 15 years, the 13 essays in this volume provide readers with valuable knowledge of the much discussed theme of hermeneutics today. Gadamer was an early student of Martin Heidegger and has been a lifelong friend and interpreter. These essays are an outgrowth of Gadamer's Truth and Method. They can be understood, however, independently of it. Gadamer's standpoint is a blend of Hegel's and Heidegger's, with his own independent development in part. The book contains a (...) long and highly competent introduction by the editor, David E. Linge, who has translated most of the essays. - Choice, on back cover. (shrink)

The writers of the Huainanzi 淮南子 show that emotions are based on resonance. In this ancient Chinese text, emotional expressions are considered natural phenomena; however, at the same time, they are sometimes evaluated negatively. It states that sometimes, not only emotions stemming from desires but also emotional expressions in daily lives must be controlled. This is due to the following prescriptions stemming from the art of rulership: (1) a ruler must clearly and distinctly recognize a situation. Emotional expressions lose the (...) Quintessential Spirit (jingshen 精神), which mediates the recognition of the situation; and (2) the intention must not be revealed to the ruler’s vassals. The concept of heart (xin 心) in the Huainanzi, on the foundation called the “theory of cultivation” of Daoism, is influenced by the art of rulership from Legalism. (shrink)

Utility discounting in intertemporal economic modelling has been viewed as problematic, both for descriptive and normative reasons. However, positive utility discount rates can be defended normatively; in particular, it is rational for future utility to be discounted to take into account model-independent outcomes when decision-making under risk. The resultant values will tend to be smaller than descriptive rates under most probability assignments. This also allows us to address some objections that intertemporal considerations will be overdemanding. A principle for utility discount (...) rates is suggested which is rooted in probability discounting. Utility discounting is defended against objections from Parfit (1984) and Broome (2005); Broome (2012). A sample utility discount rate is estimated. [Open access]. (shrink)

When probability discounting (or probability weighting), one multiplies the value of an outcome by one's subjective probability that the outcome will obtain in decision-making. The broader import of defending probability discounting is to help justify cost-benefit analyses in contexts such as climate change. This chapter defends probability discounting under risk both negatively, from arguments by Simon Caney (2008, 2009), and with a new positive argument. First, in responding to Caney, I argue that small costs and benefits need to be evaluated, (...) and that viewing practices at the social level is too coarse-grained. Second, I argue for probability discounting using a distinction between causal responsibility and moral responsibility. Moral responsibility can be cashed out in terms of blameworthiness and praiseworthiness, while causal responsibility obtains in full for any effect which is part of a causal chain linked to one's act. With this distinction in hand, unlike causal responsibility, moral responsibility can be seen as coming in degrees. My argument is, given that we can limit our deliberation and consideration to that which we are morally responsible for and that our moral responsibility for outcomes is limited by our subjective probabilities, our subjective probabilities can ground probability discounting. (shrink)

[Comment] Donald Trump’s executive order on energy limits the costs and benefits of carbon to domestic sources. The argument for this executive order is that carbon policies should not be singled out from other policies as globally inclusive. Two independent arguments are offered for adopting a global social cost of carbon. The first is based on reinforcing norms in the face of commons tragedies. The second is based on the limitations of consequentialist analyses. We can distinguish consequences for which probabilistic (...) indifference is appropriate. The mechanisms for global effects for carbon are well-understood, whereas most policy effects are primarily domestic. [Open access]. (shrink)

This paper puts forward two claims about funding carbon capture and storage. The first claim is that there are moral justifications supporting strategic investment into CO2 storage from global and regional perspectives. One argument draws on the empirical evidence which suggests carbon capture and storage would play a significant role in a portfolio of global solutions to climate change; the other draws on Rawls' notion of legitimate expectations and Moellendorf's Anti-Poverty principle. The second claim is that where to pursue this (...) strategic investment poses a morally non-trivial problem, with considerations like near-term global distributive justice and undermining legitimate expectations favouring investing in developing regions, especially in Asia, and considerations like long-term climate impacts and best uses of resources favouring investing in the relatively wealthy regions that have the best prospects for successful storage development. [Open access]. (shrink)

Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...) trustworthiness of corporate reporting. We collect our sample of 35,110 firm-year observations between 1999 and 2015. Using both difference-in-difference tests and OLS regression, we find that sustainability disclosure quantity is positively associated with innate earnings quality and negatively correlated with discretionary earnings quality in mitigating managerial earnings manipulation and unethical opportunistic reporting behavior. Further tests illustrate that sustainability disclosure quality can strengthen the positive relation between innate earnings quality and sustainability disclosure quantity and mitigate the negative relation between discretionary earnings quality and sustainability disclosure quantity. Finally, additional tests suggest that the relation between earnings quality and sustainability disclosure quantity is moderated by corporate structure and prior-year sustainability performance. Our results provide policy, practical, and research implications as ESG sustainability reporting is being integrated into corporate culture and business models. (shrink)

[Comment] Jonathan Herington argues that harms can occur whether or not there is actually a loss. He claims that subjectively or objectively merely being at risk of losing access to basic goods is sufficient for lowering that individual’s well-being for the value of ‘security’. I challenge whether losing access to basic goods is sufficient to justify the introduction of this value. I also point to some issues in his interpretation of IPCC risk categories and the social science research he relies (...) on. [Open access]. (shrink)

After highlighting Søren Kierkegaard's emphasis on the absolute difference between God and humans, this article presents his explanation of why we can readily embrace our inferior position to God, which appeals to his understanding of love as involving the desire to be the guilty party. But this argument can be turned around to make a case that God would desire to be the guilty party in relation to us. This fits well with the story of God's love in Kierkegaard's pseudonymous (...) writing Philosophical Fragments, in which divine incarnation is interpreted as God's descent in history to establish equality with humans. After arguing that such a kenotic Christology is not incompatible with the absolute God-human difference because it accentuates the fact that only God can cross the divide, the author points out its similarity with Marilyn Adams’ view that God became the curse in Jesus to cancel out the power of the curse of sin. He finishes by dealing with the worry that, despite divine descent, some humans may be unable to stand boldly confident before God because of their memory of what their sinfulness has caused. One way to alleviate this worry is to adopt the Irenaean affirmation of God's ultimate responsibility, and the author claims that this would complete Kierkegaard's Philosophical Fragments by adding an interpretation of the crucifixion in line with its story of divine descent. (shrink)

This excellent collection contains 13 essays from Gadamer's _Kleine Schriften, _dealing with hermeneutical reflection, phenomenology, existential philosophy, and philosophical hermeneutics. Gadamer applies hermeneutical analysis to Heidegger and Husserl's phenomenology, an approach that proves critical and instructive.

This study examines the challenges of humanism and education in the 21st century as addressed by the German philosopher Peter Sloterdijk in his Elmau Speech (1999). In this lecture, titled _Rules for the Human Zoo_, Sloterdijk argues that the traditional notion of humanism, specifically “humanism as a literary society,” has reached its conclusion, necessitating the development of a new humanism appropriate for the contemporary era. However, the new concept of humanism emerging from what Sloterdijk terms the “anthropotechnic turn” appears to (...) align with the discourses surrounding human enhancement that have emerged in the 21st century, thereby influencing the realm of education. The first half of this article reports on the significant concerns and criticisms expressed by the media at that time regarding this new humanism, which seems to be associated with eugenicist ideas. Taking a step further, this study critically examines the nature of the challenges around education implied by Sloterdijk, specifically the conflict between “friend of humans and friend of Übermensch”, and explores the potential roles and responsibilities of education in the latter part of the paper. (shrink)

[Dissertation summary] When performing intertemporal cost-benefit analyses of policies, both in terms of climate change and other long-term problems, the discounting problem becomes critical. The question is how to weight intertemporal costs and benefits to generate present value equivalents. This thesis argues that those best placed to answer the discounting problem are domain experts, not moral philosophers or the public at large. It does this by arguing that the discounting problem is a special case of an interesting class of problems, (...) those which are both what I call morally complex and quantitative. [Open access]. (shrink)

One branch of the responsible innovation literature involves the direction of innovation: if the public or decision-makers can or should direct innovation, how should innovation be directed? This paper explicates a case study where directionality – the plurality of plausible values for innovation – is directly implicated. In this case, a key technology may require a strategy for innovation, but there are contrasting normative reasons to drive that innovation in different ways, reflecting two distinct moral values, ‘effectiveness’ and responsiveness to (...) ‘need’. In this case, carbon dioxide removal, these values may well conflict. Strategically deploying carbon dioxide removal in a cost-effective manner would tend to support siting it in regions where there are significant oil and gas operations. In contrast, strategically deploying carbon dioxide removal in response to need would tend to support siting it in regions where expected demand for the technology is required for development. [Open access]. (shrink)

[Newspaper opinion] strengthening carbon pricing during COVID-19 is the best time to do so for both consumers and for governments.

It is a hallmark of a good model to make accurate a priori predictions to new conditions (Busemeyer & Wang, 2000). This study compared 8 decision learning models with respect to their generalizability. Participants performed 2 tasks (the Iowa Gambling Task and the Soochow Gambling Task), and each model made a priori predictions by estimating the parameters for each participant from 1 task and using those same parameters to predict on the other task. Three methods were used to evaluate the (...) models at the individual level of analysis. The first method used a post hoc fit criterion, the second method used a generalization criterion for short‐term predictions, and the third method again used a generalization criterion for long‐term predictions. The results suggest that the models with the prospect utility function can make generalizable predictions to new conditions, and different learning models are needed for making short‐versus long‐term predictions on simple gambling tasks. (shrink)