This experimental study extends prior capital market and environmental accounting research by utilizing the theoretical underpinnings of legitimation through impression management, source credibility bias, perceived trust, and ideology in assessing the influence of discretionary environmental accounting narratives on jurors’ punitive damage award assessments. We utilize mock jurors as environmental stakeholders and find that: jurors in a court case involving corporate environmental malfeasance assess lower punitive damage awards against a firm that provides discretionary disclosure on (...) its website regarding future abatement and control narratives, environmental sensitivity of the firm’s industry moderates the negative relationship between the discretionary disclosure and jurors’ punitive damage award assessments, and juror’s perceived trust toward firm management mediates the prior moderation effect. Further, juror political ideology is found to affect the punitive damage award assessments, with liberal jurors levying comparatively higher awards than conservative jurors. (shrink)

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in (...) the management literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study. (shrink)

This paper argues that commitment to the Dominant Social Paradigm (DSP) in Western societies, which includes support for such ideologies as free enterprise, private property rights, economic individualism, and unlimited economic growth, poses a threat to progress in imposing greater standards of corporate environmental accountability. It is hypothesized that commitment to the DSP will be negatively correlated with support for the New Ecological Paradigm (NEP) and support for corporate environmental accountability, and that belief in the NEP will be (...) positively correlated with support for corporate environmental accountability. The findings, based on a survey of MBA students, are generally consistent with the hypotheses. (shrink)

Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders’ attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items comprising our measure of support for SEA revealed two (...) distinct factors: (1) endorsement of the general proposition that corporations and executives should be held accountable for the social and environmental impacts of their actions; and (2) agreement that the government should adopt and enforce formal SEA standards. Our findings indicate that the universalism value type is positively associated with general support for SEA, but not with support for government enforcement of accountability standards. In addition, we found that gender has a significant impact on support for government enforcement of SEA standards. (shrink)

This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal an overall reactive role (...) of these environmental initiatives in relation to carbon performance. The marginal effect analysis shows that environmental accounting favourably moderates the effect of environmental strategic functions on carbon performance, indicating that the former facilitates the translation of the latter into practice. Similarly, environmental strategic initiatives improve the impact of environmental accounting information on carbon performance. The main contribution of this study stems from methodologically demonstrating how the synergy between environmental strategic initiatives and environmental information mechanisms can translate into improved carbon performance. This finding has multiple societal, practical and research implications. The interaction effect evidence can be viewed as consistent with recent trends of integrated approaches to thinking and reporting, where interrelated phenomena are integrated into operational and reporting contexts to improve efficiency. This can be of interest to policymakers, investors, corporate managers and providers of assurance services related to carbon performance. (shrink)

If there is such a thing as a virtuous community, as Aristotle would have it, and if members of communities need to understand themselves in relation to community, then we have a large space from within which to grapple with the issues of social responsibility. Iris Marion Young developed a “social connection model” of justice which requires individuals to think outside of the borders of any one society when considering their responsibility to others. Donald Beggs advocates for a “group moral (...) virtue,” seeing the possibility of the development of virtuous characteristics of groups separate from their individual members.Combining these two ideas, I argue that it is possible to conceive of a society’s responsibility as one of developing such group virtues as will respond to the structural injustices of our interconnected world. (shrink)

If there is such a thing as a virtuous community, as Aristotle would have it, and if members of communities need to understand themselves in relation to community, then we have a large space from within which to grapple with the issues of social responsibility. Iris Marion Young developed a “social connection model” of justice which requires individuals to think outside of the borders of any one society when considering their responsibility to others. Donald Beggs advocates for a “group moral (...) virtue,” seeing the possibility of the development of virtuous characteristics of groups separate from their individual members.Combining these two ideas, I argue that it is possible to conceive of a society’s responsibility as one of developing such group virtues as will respond to the structural injustices of our interconnected world. (shrink)

The accounting profession has regarded itself as ethical ever since the first modern professional accounting body was founded in the second half of the 19th Century. However, the code by which members have bound themselves have been professional ethics codes, which are more concerned with the relationship between professional and professional, or professional and client, than that of the professional and society as a whole. Recently, a number of educational programmes have been developed which attempt to go beyond (...) the limited view of professional ethics, and into the field of ethics and professionalism. These programmes are based on an application of the work of Kohlberg and that of Rest. In the opinion of the author these aspects of ethics and professionalism are important developments, which need to be followed up by the development of social accounting, which would be a practical demonstration of ethical concerns by members of the accounting profession. This aspect of business ethics is outlined in the chapter. (shrink)

ABSTRACT:This paper offers a novel argument for the claim that "environmental" explanations of obesity meant to help address racial health disparities may actually reinforce racism. While some contend that these explanations reinforce racist and sizeist interracial dynamics, we argue that environmental explanations can bolster intraracial hierarchies of whiteness that reinforce white supremacy. Deployments of environmental accounts in contexts like the U.S. invoke and intertwine two damaging dichotomies: the "good fatty/bad fatty" and the "good white person/bad white person." (...) This supports a cultural system that oppresses people of color and enables thin, white proponents to position themselves as "good white people" against those who deploy racist, moralizing accounts of obesity, and against fat white people, who are implicitly framed as morally inferior. This analysis furthers our understanding of racist and sizeist discourse about fatness and the insidious ways that attempts to address racism can reinforce it. (shrink)

The primary responsibility for global climate change responsiveness is usually attributed to nation states. This is reflected in the United Nations’ processes aimed at enrolling governments in mitigation and adaptation programmes. Such an approach begs the question of how global climate change (GCC) responsiveness might proceed if a national government is hostile to the issue, as appears likely to be the case in the USA. This paper addresses this concern by documenting the percentage of the population of the USA who (...) are ‘covered’ by at least one of six examples of GCC responsiveness at sub-federal – state and municipality – levels. Of the population of the USA, 25.8% lives in states where all of the state-level initiatives surveyed are in effect, whereas only 4.4% are not covered by any of the six. This coverage has increased as compared to earlier surveys (Lutsey, N., and D. Sperling. 2008. “America’s Bottom-Up Climate Change Mitigation Policy.” Energy Policy 36: 673–685. doi:10.1016/j.enpol.2007.10.018). This finding suggests that there is more practical hope for GCC responsiveness than might be commonly appreciated and this also has ramifications for research in accounting. (shrink)

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, (...) it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems. (shrink)

This paper develops a philosophical account of environmental racism and explains why having such an account is worthwhile. After reviewing some data points and common uses of the term linking environmental racism to the distribution of environmental burdens by race, I argue that environmental racism should be understood as referring to an unequal distribution caused by a history of racism. Environmental racism is thus analyzed in terms of two conditions: first, that environmental burdens and (...) benefits be distributed according to race, and second, that this distribution be partly caused by a history of racism, where this causal claim is understood counterfactually. The account entails that environmental racism is a derivative form of racism – it depends on other kinds of racism to exist – while being compatible with a variety of views about the more basic forms of racism. Given the proposed framework, I consider the kind of evidence needed to establish whether a given case is one of environmental racism and make the case for environmental racism being a concept worth focusing on as it can highlight a type of injustice that may otherwise go unnoticed. (shrink)

An environmental ethics mirroring the distinctive account given by Raimond Gaita of human ethics offers a number of advantages. By understanding the moral significance of individuals to be related primarily to whether they are intelligible objects of love, a Gaitan environmental ethics clarifies the conceptual connections between experiences familiar to those who affirm environmental value: perception of intrinsic value in nature, love of particular natural things or places, an expanded sense of depth of meaning in life, and (...) the sense that environmental commitment is partially constitutive of identity. It highlights the importance of an attitudinal shift in promoting broader acceptance of environmental ethics, and the need for nature preservation, environmental culture, and environmentally committed people who live with integrity to facilitate such an attitudinal shift. Finally, by explaining (via the critical concept of anthropocentrism) the depth of meaning in life that affirmation of environmental value makes possible, it might play a small role in reducing barriers to such affirmation. A Gaitan approach clarifies the conceptual connections between experiences familiar to many who affirm environmental value, highlights the importance of nature preservation, of environmental culture, and of environmentally committed people, and can provide the advantage of a deeper meaning in life over the current norm of seeing nature instrumentally. (shrink)

This paper proposes an answer to what Sandler calls ‘the problem of inconsequentialism’; the problem of providing justification for the claim that individuals should engage in unilateral reductions of their personal consumption, even though doing so will make an inconsequential contribution to mitigating the harmful impacts of the global environmental problems that the aggregate of such consumption causes. I provide an answer to this problem by developing a virtue ethics-based argument that a limited but significant class of consumption actions (...) performed by typical consumers in rich, industrialised economies in the global North are moral wrongdoings, and the corresponding unilateral reductions in personal consumption are morally obligatory. I make this argument by drawing an analogy between a typical Northern consumer and a member of a golf club who has discovered that his club causes harm—by dumping used golf balls into a nature reserve—to which he inconsequentially contributes. I advance a moral evaluation of remaining a member of a harming group, based on the attitudes to the harm expressed by so remaining, and on Sandler’s virtue-grounded agent-relative target principle of right action. I examine a number of objections to this argument. I use Elizabeth Cripps’s notion of a ‘harming putative group’ to respond to the objection that the set of individuals whose aggregated consumption causes environmental problems is merely an arbitrary abstract set, membership of which is not justifiable grounds for moral evaluation. I then present two responses to the objection that withdrawal from this harming putative group—by refraining to perform those consumption actions which constitute membership—is unduly demanding. (shrink)

Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific (...) guidance concerning policy choices; and (3) argue that an approach to public decision making known as accountability for reasonableness can complement theories of justice in establishing acceptable environmental health risks for the general population and susceptible subpopulations. Since accountability for reasonableness focuses on the fairness of the decision-making process, not the outcome, it does not guarantee that susceptible subpopulations will receive a maximum level of protection, regardless of costs or other morally relevant considerations. (shrink)

Environmental Ethics is a systematic account of values carried by the natural world, coupled with an inquiry into duties toward animals, plants, species, and ecosystems. A comprehensive philosophy of nature is illustrated by and integrated with numerous actual examples of ethical decisions made in encounters with fauna and flora, endangered species, and threatened ecosystems. The ethics developed is informed throughout by ecological science and evolutionary biology, with attention to the logic of moving from what is in nature to what (...) ought to be. The ethical theory is applied in detail to social, public, and business policy. Written in an engaging style, using diagrams and figures as well as numerous case studies, Environmental Ethics prods the reader into concrete application and invites reader participation in the ethical discussions. The ethics concludes by exploring the historical experiences of personal residence in a surrounding environment. Here is an adventure into what it means to live as responsible human beings in the community of life on Earth. In the series Ethics and Action, edited by Tom Regan. (shrink)

This article describes a qualitative investigation of environmental ethics as construed by environmental activists. Twenty-nine participants responded in writing to open-ended questions on their definitions of an environmental ethic, how they expressed and experienced this moral orientation in their lives, and what sustained it. Four major themes emerged. First, ethical consideration of the natural environment pervaded morality, values, and private and public life. Second, emotional or spiritual experiences, or personal fulfillment, were important for many. Third, there was (...) disagreement on the relationships among environmental principles, intentions, and behaviors, as well as the necessity of prescribing specific behaviors. Finally, there were diverse views on the role of humanitarian concerns in an environmental ethic. These themes are discussed in terms of parallels to religious experience, motivations for an environmental ethic, and implications for nonenvironmental realms of ethics and justice. (shrink)

In the succession of states of consciousness that constitute James’s stream of consciousness, there occur, among others, states of consciousness that are themselves, or that include, perceptual mental acts. It is assumed some of the latter states of consciousness are purely perceptual, lacking both imaginal and signitive contents. According to Husserl, purely perceptual acts present to consciousness, uniquely, their environmental objects in themselves, in person. They do not present, as imaginal mental acts do, an image or other representation of (...) their object. Husserl’s theory resembles Gibson’s with respect to perception’s being direct. Both theorists hold perceptual awareness of the environment is not a "founded" act; its proximate causation does not involve any other mental act. Both theorists contend that perceptual acts keep the perceiver directly in touch with the surrounding environment. The present article considers Husserl’s account of this directness. Although this account has problems, and is largely phenomenological description, it may help psychologists to find their way to an adequate account of the objects of perceptual consciousness — perhaps if it is integrated with Gibson’s perception theory, as I will attempt in a sequel to which this article is introductory. Husserl seeks to provide the phenomenological side of the story, Gibson the stimulus-informational side. (shrink)

Corporations play a historic role in generating wealth but sometimes have a contentious impact on the environment and society as a whole. In recent years, corporations have become more sensitive to social issues and stakeholder concerns, and are collectively striving to become better corporate citizens. Business schools must prepare their graduates for success within these organizations by ensuring they are exposed to the best practices for implementing corporate sustainability initiatives and for measuring the social and financial impacts of these activities. (...) This article provides implications for curriculum by examining recent editions of Corporate Finance/Financial Management and Financial and Managerial Accounting textbooks commonly used by undergraduate students in North America to see how much space is devoted to these topics. The study finds that Cost/Managerial Accounting textbooks have the highest coverage related to sustainability and environmental topics. (shrink)

The aim of this paper is to link empirical findings concerning environmental inequalities with different normative yard-sticks for assessing whether these inequalities should be deemed unjust, or not. We argue that such an inquiry must necessarily take into account some caveats regarding both empirical research and normative theory. We suggest that empirical results must be contextualised by establishing geographies of risk. As a normative yard-stick we propose a moderately demanding social-egalitarian account of justice and democratic citizenship, which we take (...) to be best suited to identify unjust as well as legitimate instances of socio-environmental inequality. (shrink)

This book provides a unique, cogent, engaging account of environmental determinism that has long been much needed in the classroom and beyond." -- Andrew Sluyter, Associate Professor, Louisiana State University, USA This book pulls together major critiques of contemporary attempts to explain nature-society relations in an environmentally deterministic way. After defining key terms, it reviews the history of environmental determinism's rise and fall within geography in the early twentieth century. It discusses the key reasons for the doctrine's rejection (...) and presents alternative, non-deterministic frameworks developed within geography for analyzing the roles played by the environment in human affairs. The authors examine the rise in recent decades of neo-deterministic approaches to such issues as the demarcation of regions, the causes of civilizational collapse in prehistory, today's globally uneven patterns of human well-being, and the consequences of human-induced climate change. In each case, the authors draw on the insights and approaches of geography, the academic discipline most conversant with the interactions of society and environment, to challenge the widespread acceptance that such approaches have won. The book will appeal to those working on human-environmental research, international development and global policy initiatives. William B. Meyer is Associate Professor of Geography at Colgate University, USA. He is the author of several previous books, including Human Impact on the Earth, Americans and Their Weather: A History, and The Progressive Environmental Prometheans. His research interests include urban geography, environmental history, and the history of environmental thought. Dylan M.T. Guss works in the technology investment sector. (shrink)

Prior research suggests that voluntary environmental governance mechanisms operate to enhance a firm’s environmental legitimacy as opposed to being a driver of proactive environmental performance activities. To understand how these mechanisms contribute to the firm’s environmental legitimacy, we investigate whether environmental corporate governance characteristics are associated with voluntary environmental disclosure. We examine an increasingly important attribute of a firm’s disclosure setting, namely the disclosure of greenhouse gas (GHG) information. GHG information represents proprietary non-financial information (...) about the firm’s exposure to environmental concerns and is related to the firm’s operations and future profitability. Thus, we expect governance participants would view such information as a potentially important strategic device for managing stakeholders’ demands for information concerning environmental risks. We find that the presence of an environmental committee and a Chief Sustainability Officer (CSO) is positively associated with the likelihood of GHG disclosure and that CSOs are associated with disclosure transparency. Further analysis reveals that the likelihood of disclosure is associated with committee size, number of committee meetings, expertise of committee members and CSO, and overlap between the environmental committee and audit committee. Only expertise of the environmental committee members and the CSO are associated with GHG disclosure transparency, while larger committees tend to be associated with lower transparency. Our results are particularly important to those with interests in evaluating the potential role that corporate governance mechanisms play in responding to stakeholder concerns about environmental risks. Directors and officers who are considering appointment to similar governance positions, may wish to consider what attributes would make such governance positions more influential. (shrink)

Rieke van der Graaf, Karin Jongsma, Martine de Vries, Suzanne van de Vathorst, and Ineke Bolt have done well to voice ethical concerns over the decision of the IAB to host the next WCB in Qatar. Conferences should be more sustainable. Yet, attention to the carbon impact of conferences—and, perhaps, any country that a person might travel to for business or pleasure—are only one small part of environmentally responsible citizenship, especially for those trained in ethics and committed to health. Both (...) bioethics as a discipline and bioethicists as individuals need to interrogate their environmental choices. To this end, some ecological choices are more obvious targets of ethical scrutiny—diet and travel—while others appear sacrosanct, like reproduction and even healthcare use. This underscores the importance of making sustainable and ethical organizational choices, such as where to hold a conference, without absolving environmental accountability in other ethical calculations. Many organizations in academic and clinical medicine need to make drastic alterations in their practices and policies to effectively mitigate carbon. While the burden is not only on bioethics alone, the expectation that it should be remains. (shrink)

Social movements often impose nontrivial costs on others against their wills. Civil disobedience is no exception. How can social movements in general, and civil disobedience in particular, be justifiable despite this apparent wrong-making feature? We examine an intuitively plausible account—it is fair that everyone should bear the burdens of tackling injustice. We extend this fairness-based argument for civil disobedience to defend some acts of uncivil disobedience. Focusing on uncivil environmental activism—such as ecotage (sabotage with the aim of protecting the (...) environment)—we argue that some acts of uncivil disobedience can be morally superior to their civil counterparts, when and because such acts target people who are responsible for environmental threats. Indeed, insofar as some acts of uncivil disobedience can more accurately target responsible people, they can better satisfy the demands of fairness compared to their civil counterparts. In some circumstances, our argument may require activists to engage in uncivil disobedienceeven whencivil disobedience is available. (shrink)

In this much-needed account of what has gone wrong in our thinking about the environment, Val Plumwood digs at the roots of environmental degradation. She argues that we need to see nature as an end itself, rather than an instrument to get what we want. Using a range of examples, Plumwood presents a radically new picture of how our culture must change to accommodate nature.

Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental (...) planning considerations, top management support to the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures. (shrink)

We argue that there is a large class of questions—specifically questions about how to epistemically evaluate environments that currently available epistemic theories are not well-suited for answering, precisely because these questions are not about the epistemic state of particular agents or groups. For example, if we critique Facebook for being conducive to the spread of misinformation, then we are not thereby critiquing Facebook for being irrational, or lacking knowledge, or failing to testify truthfully. Instead, we are saying something about the (...) social media environment. In this paper, we first propose that a new branch of epistemology–Environmental Epistemology–is needed to address these questions. We argue that environments can be proper objects of epistemic evaluation, and that there are genuine epistemic norms that govern environments. We then provide a positive account of these norms and conclude by considering how recognition of these norms may require us to rethink longstanding epistemic debates. (shrink)

Rapid changes in the environment are far from being a new phenomenon, especially for vulnerable zones like the Sundarbans, India. In the era of climate change, when these islands are witnessing a lot of initiatives to combat the increasing negative impacts of various environmental changes, this article showcases why it is imperative to study the everyday phenomenological experiences of the islanders to be able to go beyond the climate-affected narratives and generate a deeper understanding of the phenomenon itself—‘environmental (...) change’. This article provides the islanders’ phenomenological accounts of environmental change and borrowing from Heidegger’s concept of ‘Being-in-the-world’ explicates the reason behind the disparity in acknowledging environmental change across individuals. Making this interpretive phenomenological account of environmental change as the ground, this article offers a rubric of community-based ethic which perhaps can prove to be effective in addressing any place-specific environmental change, over and above the prevalent approach of place-based ethic. (shrink)

Environmental ethicists often criticize liberalism. For many liberals embrace anthropocentric theories on which only humans have non‐instrumental value. Environmental ethicists argue that such liberals fail to account for many things that matter or provide an ethic sufficient for addressing climate change. These critics suggest that many parts of nature – e.g. non‐human individuals, other species, ecosystems and the biosphere ‐ often these critics also hold that concern for some parts of nature does not always trump concern for others. (...) This article suggests, however, that such inclusive environmental ethicists have a different problem. For when there are many things of value, figuring out what to do can be extremely difficult. Even though climate change is likely to cause problems for many parts of nature, it will probably be good for some other parts. Inclusive environmental ethicists need a theory taking all of the things they care about into account. Otherwise they cannot provide definitive reason even to address climate change. Without this theory, anthropocentric liberals might argue that we should not accept an inclusive environmental ethic. Although there may be something wrong with this line of thought, it at least raises a puzzle for those inclined to accept these ethics. (shrink)

Climate change and environmental problems will force or induce millions of people to migrate. In this article, I describe environmental migration and articulate some of the ethical issues. To begin, I give an account of these migrants that overcomes misleading dichotomies. Then, I focus attention on two important ethical issues: justice and responsibility. Although we are all at risk of becoming environmental migrants, we are not equally at risk. Our risk depends on our temporal position, geographical location, (...) social position, and the kind of society in which we live. We all contribute to environmental problems, but we do not contribute equally. About 11% of the world population is responsible for 50% of carbon emissions. These inequalities raise issues of justice because many of the people who are at high risk have contributed little to the problems. Since the issues of justice are relatively clear and compelling, I focus more attention on issues of responsibility. I use Iris Marion Young’s account of responsibility for structural injustice to address four key questions about moral responsibility and environmental migration. (shrink)

After several technological revolutions in which technologies became ever more present in our daily lives, the digital technologies that are currently being developed are actually fading away from sight. Information and Communication Technologies are not only embedded in devices that we explicitly “use” but increasingly become an intrinsic part of the material environment in which we live. How to conceptualize the role of these new technological environments in human existence? And how to anticipate the ways in which these technologies will (...) mediate our everyday lives? In order to answer these questions, we draw on two approaches that each offers a framework to conceptualize these new technological environments: Postphenomenology and Material Engagement Theory. As we will show, each on their own, these approaches fail to do justice to the new environmental role of technology and its implications for human existence. But by bringing together Postphenomenology’s account of technological mediation and Material Engagement Theory’s account of engaging with environments, it becomes possible to sufficiently account for the new environmental workings of technology. To do justice to these new workings of environmental technologies, we introduce and develop the concept of “Technological Environmentality.”. (shrink)

Most environmental philosophers have had little use for 'conventional' philosophical and political thought. This is unfortunate, because these traditions can greatly contribute to environmental ethics and policy discussions. One mainstream concept of potential value for environmental philosophy is the notion of the public interest. Yet even though the public interest is widely acknowledged to be a powerful ethical standard in public affairs and public policy, there has been little agreement on its descriptive meaning. A particularly intriguing account (...) of the concept in the literature, however, may be found in the work of the American pragmatist John Dewey. Dewey argued that the public interest was to be continuously constructed through the process of free, cooperative inquiry into the shared good of the democratic community. This Deweyan model of the public interest has much to offer environmental philosophers who are interested in making connections between normative arguments and environmental policy discourse, and it holds great promise for enhancing environmental philosophy's role and impact in public life. (shrink)

John O’Neill, Alan Holland, and Andrew Light usefully distinguish two ways of thinking about environmental values, namely, end-state and historical views. To value nature in an end-state way is to value it because it instantiates certain properties, such as complexity or diversity. In contrast, a historical view says that nature’s value is (partly) determined by its particular history. Three contemporary defenses of a historical view are explored in order to clarify: (1) the normatively relevant history; (2) how historical considerations (...) are supposed to instruct environmental decision making; and (3) the relative importance of historical and end-state considerations. There are multiple reasons for including historical considerations in an account of environmental values. For example, knowledge of a natural object’s history can add depth and texture to our appreciation of that object. Further, if we were blind to the relevant history, we could not adequately understand and defend environmental policy goals such as preserving the potentials of natural systems or maintaining ecological health, for these goals appear to have irreducibly historical aspects. While historical considerations are important, such considerations are insufficient to guide our normative thinking about nature and how it should be dealt with practically. But they succeed in broadening and deepening our understanding of the nature and sources of environmental value. (shrink)

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. (...) Similarities and points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform. (shrink)

It is estimated that there could be 200 million‘environmental refugees’ by the middle of this century. One major environmental cause of population displacement is likely to be global climate change. As the situation is likely to become more pressing, it is vital to consider now the rights of environmental refugees and the duties of the rest of the world. However, this is not an issue that has been addressed in mainstream theories of global justice. This paper considers (...) the potential of two leading liberal theories of international justice to address the particular issues raised by the plight of potential and actual environmental refugees. I argue that neither John Rawls’s ‘Law of Peoples’ approach nor Charles Beitz’s `cosmopolitanism' is capable of providing an adequate account of justice in this context. Beitz’s theory does have some advantages over Rawls’s approach but it fails to take proper account of the attachment that some people have to their own ‘home’. (shrink)

: This essay appropriates the understanding of ethics developed by Michel Foucault in his courses at the Collège de France from 1980 until his death in 1984, with the aim of formulating a progressive environmental politics. As such, it attempts to navigate some of the long–standing divides between the movement for animal rights and environmental ethics proper, finding in the practice of vegetarianism a form of self-relation that is conducive to critical forms of speech and politics. The final (...) phase of Foucault's work is replete with insights into how the care of the self can serve as a resistance to forms of power and political stasis. This paper presents these unpublished materials, allowing for a glimpse of the unknown Foucault, and reinterprets vegetarianism as a form of self-practice that is linked with truth and critical speech. (shrink)

Discussion of sublime response to natural environments is largely absent from contemporary environmental aesthetics. This is due to the fact that the sublime seems inextricably linked to extravagant metaphysical ideas. In this paper, I seek to rehabilitate a conception of sublime response that is secular, metaphysically modest and compatible with the most influential theory of environmental aesthetics, Allen Carlson’s scientific cognitivism. First, I offer some grounds for seeing the environmental sublime as a distinctive and meaningful category of (...) contemporary aesthetic experience of nature. Next, from historical and contemporary sources, I reconstruct two philosophical accounts of what I call ‘thin’ and ‘thick’ sublime response. Finally I show how these responses are compatible with scientific cognitivism, though the latter more so than the former. (shrink)

We examine how corporate environmental responsibility affects the cost of equity capital for manufacturing firms in 30 countries. Using several approaches to estimate firms’ ex ante equity financing costs, we find in regressions that control for firm-level characteristics as well as industry, year, and country effects that the cost of equity capital is lower when firms have higher CER. This finding is robust to addressing endogeneity through instrumental variables, to using alternative specifications and proxies for the cost of equity (...) capital, and to accounting for noise in analyst forecasts. We conclude that investment in CER reduces firms’ equity financing costs worldwide. (shrink)

Recently, international funding agencies and practitioners in the area of corporate social responsibility and small and medium enterprises have argued that microfinance institutions could promote the adoption of environmentally friendly business practices in microenterprises in developing countries. This article explores the potential and limitations of MFIs in promoting the spread of environmental risk management techniques and practices in microenterprises using a case study of an MFI-sponsored pilot program in this area in El Salvador. The author argues that caution should (...) be exercised about the role that MFIs can play in relation to inducing change to the environmentally harmful practices of micro-entrepreneurs. In fact, this study reveals that the MFI had some difficulties in building internal skills and reconciling its environmental and performance objectives, limiting its ability to assist microenterprises in the area of environmental management. Furthermore, the pilot program, as it was designed, did not sufficiently take into account the psychological and financial barriers that constrain micro-entrepreneurs’ capacity to engage in any meaningful environmental behavior change. Finally, factors such as the lack of an adequate legal framework and local infrastructure also countered the effort of the MFI and limited the potential of microenterprises for effectively engaging in environmental risk management practices. The article concludes by outlining the implications of this analysis for future research, policy, and practice in this area. (shrink)

This essay is an overview of recent research aimed at establishing a link between environmental aesthetics and environmental ethics. I review the work of several prominent environmental philosophers and environmental aestheticians, spelling out some of the difficulties confronting various attempts to find such a link. While I argue that a case can be made for a connection between environmental aesthetics and environmental ethics concerning human‐created and human‐influenced environments, I find that there are a number (...) of problems facing attempts to establish a similar connection for natural or pristine environments. I examine some attempts to support such a connection, including each of two different accounts of the aesthetic appreciation of nature in contemporary Western environmental aesthetics as well as the union of these two accounts, sometimes called ecoaesthetics. I briefly discuss two Western versions of ecoaesthetics and then turn to research by Chinese aestheticians, who defend a more robust version of ecoaesthetics. I suggest that this latter work may succeed in connecting environmental aesthetics and environmental ethics, although not in exactly the way in which such a link has been pursued by Western philosophers. (shrink)

The leading question of this article is whether it is acceptable, from a moral point of view, to take wild animals that are ill out of their natural habitat and temporarily bring them under human control with the purpose of curing them. To this end the so-called 'seal debate' was examined. In the Netherlands, seals that are lost or ill are rescued and taken into shelters, where they are cured and afterwards reintroduced into their natural environment. Recently, this practice has (...) been criticised because it is thought to interfere with the wildness of the animals and population. In this research, the moral assumptions behind the arguments of both the proponents and opponents of sheltering have been analysed within a morally pluralistic framework. It is concluded that sheltering on too large a scale would be contrary to the efforts of the last few decades to maintain an independent or wild seal population, which means that a certain amount of caution is called for. However, in the current situation there is no decisive reason to completely prohibit shelters either. Good arguments can even be given in favour of sheltering. It also becomes clear that the acceptability of sheltering wild animals depends on the specific circumstances in which an animal is encountered. (shrink)

'This original discussion breaks new ground by thoroughly analyzing ethical and aesthetic values, centering on the concept of ecological integrity, that apply intrinsically to nature and that govern our rightful use of the environment. Those who have been waiting for an exciting account of the inherent structure and worth of ecological systems in relation to environmental policy will find it in this book.'-Mark Sagoff, Director of the Institute for Philosophy and Public Policy, University of Maryland at College Park.

Environmental representationalism is the position that phenomenal differences between visual experiences are determined by the representational claims those experiences make about the surrounding environment. Afterimage and phosphene experiences are an important and widely cited objection to this position. In this paper, I defend environmental representationalism from this objection. In particular, I point out several ways in which typical environmental representationalist accounts of these experiences are lacking while developing a more satisfying account which focuses on how the visual (...) system generates its representations as well as on several of the unique temporally-extended features of afterimage/phosphene experiences. (shrink)

This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted (...) with their firms' actual environmental reporting practices, which was measured using a comprehensive multi-criteria grid. Results show that there is a relationship between environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy. (shrink)