ABSTRACT:Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop the institutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas's discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are presented. Third, we (...) critically examine SA 8000 from a Habermasian perspective, and discuss advantages and drawbacks of the initiative. Fourth, to address the drawbacks, we introduce a “discourse-ethically” extended version of SA 8000. We show that this approach is theoretically well-founded and able to overcome some of the current deficits of the certification initiative. We demonstrate that the extended version of SA 8000 can be successfully applied on a cross-cultural basis, and that our findings have significant implications for other international ethics initiatives. (shrink)

ABSTRACT:Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop the institutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas's discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are presented. Third, we (...) critically examine SA 8000 from a Habermasian perspective, and discuss advantages and drawbacks of the initiative. Fourth, to address the drawbacks, we introduce a “discourse-ethically” extended version of SA 8000. We show that this approach is theoretically well-founded and able to overcome some of the current deficits of the certification initiative. We demonstrate that the extended version of SA 8000 can be successfully applied on a cross-cultural basis, and that our findings have significant implications for other international ethics initiatives. (shrink)

ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a justification (...) to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

This article explains problems and opportunities created by standardized ethics initiatives (e.g., the UN Global Compact, the Global Reporting Initiative, and SA 8000) from the perspective of stakeholder theory. First, we outline differences and commonalities among currently existing initiatives and thus generate a common ground for our discussion. Second, based on these remarks, we critically evaluate standardized ethics initiatives by drawing on descriptive, instrumental, and normative stakeholder theory. In doing so, we explain why these standards are helpful tools when it (...) comes to ‘managing’ stakeholder relations but also face considerable limitations that can eventually hamper their successful expansion. We suspect that this discussion is necessary to conduct meaningful empirical research in the future and also to provide managers with a more clear-cut picture about a successful application of such initiatives. Third, we outline possible ways to cope with the identified problems and thus demonstrate how standard-setting institutions can improve the initiatives they offer. (shrink)

We critically assess integrative social contracts theory (ISCT) and show that the concept particularly lacks of moral justification of substantive hypernorms. By drawing on Habermasian philosophy, in particular discourse ethics and its recent application in the theory of deliberative democracy , we further advance ISCT and show that social contracting in business ethics requires a well-justified procedural rather than a substantive focus for managing stakeholder relations. We also replace the monological concept of hypothetical thought experiments in ISCT by a concept (...) of practical discourse to better govern business activities on the macro-level of organizational actors such as firms, governments, and NGOs. (shrink)

The United Nations Global Compact – which is a Global Public Policy Network advocating 10 universal principles in the areas of human rights, labor standards, environmental protection, and anticorruption – has turned into the world's largest corporate responsibility initiative. Although the Global Compact is often characterized as a promising way to address global governance gaps, it remains largely unclear why this is the case. To address this problem, we discuss to what extent the initiative represents an institutional solution to exercise (...) global governance. We suggest that new governance modes, which have arisen in the context of globalization, often adopt a multiactor, multilevel, and network-based approach. We then analyze how far the Global Compact's institutional design reflects this multiactor, multilevel, and network-based steering mode. Drawing on this discussion, we offer suggestions regarding how the initiative can be further developed. (shrink)

The United Nations Global Compact – which is a Global Public Policy Network advocating 10 universal principles in the areas of human rights, labor standards, environmental protection, and anticorruption – has turned into the world's largest corporate responsibility initiative. Although the Global Compact is often characterized as a promising way to address global governance gaps, it remains largely unclear why this is the case. To address this problem, we discuss to what extent the initiative represents an institutional solution to exercise (...) global governance. We suggest that new governance modes, which have arisen in the context of globalization, often adopt a multiactor, multilevel, and network-based approach. We then analyze how far the Global Compact's institutional design reflects this multiactor, multilevel, and network-based steering mode. Drawing on this discussion, we offer suggestions regarding how the initiative can be further developed. (shrink)

ABSTRACT:In 2010,Business Ethics Quarterlypublished ten articles that considered the potential contributions to business ethics research arising from recent scholarship in a variety of philosophical and social scientific fields (strategic management, political philosophy, restorative justice, international business, legal studies, ethical theory, ethical leadership studies, organization theory, marketing, and corporate governance and finance). Here we offer short responses to those articles by members ofBusiness Ethics Quarterly’s editorial board and editorial team.

Der Band „Methoden der Geisteswissenschaften. Eine Selbstverständigung.“ versammelt Aufsätze, die sich den Methoden und dem Status der Geisteswissenschaften in der modernen Wissenschaftslandschaft aus unterschiedlichen Perspektiven widmen.

ABSTRACT:In 2010,Business Ethics Quarterlypublished ten articles that considered the potential contributions to business ethics research arising from recent scholarship in a variety of philosophical and social scientific fields (strategic management, political philosophy, restorative justice, international business, legal studies, ethical theory, ethical leadership studies, organization theory, marketing, and corporate governance and finance). Here we offer short responses to those articles by members ofBusiness Ethics Quarterly’s editorial board and editorial team.

Extant literature on Political CSR and the role of governments in the governance of business conduct tends to neglect key implications of the political-institutional macro-context for public deliberation. Contextual assumptions often remain rather implicit, leading to the need for a more nuanced, explicit and context-sensitive exploration of the theoretical and practical boundary conditions of Political CSR. In non-democratic political-institutional contexts, political pluralism and participation are limited, and governmental agencies continue to play the most central role in regulation and its enforcement. (...) Drawing on a qualitative case study on a nuclear energy project in the Hashemite Kingdom of Jordan, we show how both governments and MNCs co-create a context hostile to socially responsible business conduct in the sense of Political CSR. Utilizing rich qualitative data derived from interviews, public documents, and participant observation between 2008 and 2018, we specifically illuminate how—through which interactions and strategies—the multiple governmental and corporate actors involved counter civil society demands for public deliberation, indicating the limitations of Political CSR in non-democratic political-institutional contexts. We particularly contribute to the development of Political CSR by analysing the role of coercive and discursive forms of power. We thus offer a more nuanced perspective on the role of governments in constraining the room for public deliberation in the sense of Political CSR. (shrink)

Multinational enterprises dominate the governance of global value chains, such that according to the concept of political corporate social responsibility, they are responsible to address governance gaps throughout the chains, even at the level of their independent suppliers. In practice, MNEs often struggle to cope with the complexity of these governance gaps, and PCSR does not provide a clear definition nor offer guidance for how to analyze and address them. By adopting the notion of governance mechanisms from GVC literature, this (...) study proposes a more nuanced view, in which governance gaps result from inactive, ineffective, or inequitable governance mechanisms adopted by relevant actors, rather than a complete absence of governance. MNEs, through their governance mechanisms, commonly create governance gaps. This study distinguishes different types of governance mechanisms to create a typology of governance gaps, such that it contributes to the literature on PCSR by offering a more refined understanding of governance gaps, along with a means to identify mechanisms to address them. Furthermore, it contributes to the literature on GVCs by defining governance-related terms and adding an ethical perspective on MNEs’ global business conduct. To illustrate the typology, this article presents the case of low wages for workers in the textile industry and efforts by H&M to deal with this governance gap. (shrink)

Multinational enterprises dominate the governance of global value chains, such that according to the concept of political corporate social responsibility, they are responsible to address governance gaps throughout the chains, even at the level of their independent suppliers. In practice, MNEs often struggle to cope with the complexity of these governance gaps, and PCSR does not provide a clear definition nor offer guidance for how to analyze and address them. By adopting the notion of governance mechanisms from GVC literature, this (...) study proposes a more nuanced view, in which governance gaps result from inactive, ineffective, or inequitable governance mechanisms adopted by relevant actors, rather than a complete absence of governance. MNEs, through their governance mechanisms, commonly create governance gaps. This study distinguishes different types of governance mechanisms to create a typology of governance gaps, such that it contributes to the literature on PCSR by offering a more refined understanding of governance gaps, along with a means to identify mechanisms to address them. Furthermore, it contributes to the literature on GVCs by defining governance-related terms and adding an ethical perspective on MNEs’ global business conduct. To illustrate the typology, this article presents the case of low wages for workers in the textile industry and efforts by H&M to deal with this governance gap. (shrink)

Wahrnehmen, Sprechen, Denken und Handeln sind zeichenverfasste und interpretative Vorgänge. Deren Verständnis ist Ziel der Allgemeinen Zeichen- und Interpretationsphilosophie Günter Abels. Insofern hierbei Zeichen nicht bloß als Stellvertreter-für-etwas und Interpretationen nicht bloß als Deutungen-von-etwas begriffen werden, rücken die Zeichen- und Interpretationsverhältnisse in eine fundamentale Stellung. Mit diesen Grundwörtern zeitgenössischer Philosophie lassen sich auch erfahrungsorganisierende, wirklichkeits- und sinnformierende Prozesse als sinnlogische Voraussetzungen aufschlussreich beschreiben. So macht die Untersuchung der Zeichen- und Interpretationspraxis unsere alltäglichen wie auch besonderen Welt-, Fremd- und Selbstverhältnisse verständlich. (...) Auf dieser Basis hat Abel in einem breiten Spektrum philosophischer Problemfelder sowie an der Schnittstelle zu Wissenschaften, Künsten, Architektur, Technik, Politik, Recht und Öffentlichkeit originäre Positionen entwickelt, deren Thesen und Argumente prominente Autorinnen und Autoren ausgehend von eigenen Forschungsbeiträgen erörtern. In einem lebendigen Dialog mit Abel kommt es so zu kritischen Herausforderungen und Weiterentwicklungen seines Ansatzes. Beiträge und Repliken messen die Perspektiven der Allgemeinen Zeichen- und Interpretationsphilosophie sowie deren interdisziplinäres Potenzial aus. (shrink)

The legitimacy of multi-stakeholder initiatives (MSIs) as institutions for social and environmental governance in the global economy has received much scholarly attention over the past years. To date, however, research has yet to focus on assessing the legitimacy of MSIs in their interactions with other actors within larger systems of deliberation. Drawing on the deliberative systems perspective developed within deliberative democracy theory, we theorise a normative framework to evaluate the roles of MSIs within the broader systems of governance they co-construct (...) through their interactions with other initiatives, governments, non-governmental organisations, and other external actors. As we demonstrate in our evaluation of the illustrative case of the Bangladesh Accord on Fire and Building Safety as a MSI in the context of the Bangladeshi garment industry, this framework can help researchers assess whether a MSI ultimately serves to enhance or undermine the deliberative legitimacy of the overall system of which it forms a part. (shrink)

Recent literature demonstrates the contribution of short food supply chains to regional economies and sustainable food systems, and acknowledges their role as drivers for sustainable development. Moreover, different types of SFSC have been supported by urban food policies over the few last years and actors from the food chain became part of new institutional settings for urban food policies. However, evidence from the sustainability impact assessment of these SFSC in urban contexts is limited. Our paper presents an approach for the (...) development of an SIA framework for different SFSC types. In addition, a practical application of the tool in four metropolitan regions is tested. The conceptual development of the SIA framework is based on an in-depth analysis of existing SIA frameworks and methods for assessing the sustainability of agriculture, food chains and food systems and adapted to the specific needs of analysing SFSC in metropolitan regions. The operational value and utility of the framework and the tool were tested with social and natural scientists and local stakeholders. The assessment results demonstrate that SFSC seems to be more sustainable than the baseline in the social dimension, but also feature specific strengths and weaknesses concerning their economic and environmental sustainability. This might give an indication for regional adjusted strategies and food chain innovations that improve the sustainability performance may be required. We found the tool useful for framing the dialogue between food chain actors, consumers and policy, because it makes benefits and trade-offs of the chain types operating in an urban–rural context more visible and communicable. (shrink)

ABSTRACTThe question of how to engage with stakeholders in situations of value conflict to create value that includes a plurality of conflicting stakeholder value perspectives represents one of the crucial current challenges of stakeholder engagement as well as of value creation stakeholder theory. To address this challenge, we conceptualize a discursive sharing process between affected stakeholders that is oriented toward discursive justification involving multiple procedural steps. This sharing process provides procedural guidance for firms and stakeholders to create pluralistic stakeholder value (...) through the discursive accommodation of diverging stakeholder value perspectives. The outcomes of such a discursive value-sharing process range from stakeholder value dissensus to low and increasing levels of stakeholder value congruence to stakeholder value consensus. Hence, this article contributes to the emerging literature on integrative stakeholder engagement by conceptualizing a procedural framework that is neither overly oriented towards dissensus nor consensus. (shrink)

Was ist Natur oder was könnte sie sein? Diese und weitere Fragen sind grundlegend für Naturdenken und -handeln. Das Lehr- und Studienbuch bietet eine historisch-systematische und zugleich praxisbezogene Einführung in die Naturphilosophie mit ihren wichtigsten Begriffen. Es nimmt den pluralen Charakter der Wahrnehmung von Natur in den philosophischen Blick und ist auch zum Selbststudium bestens geeignet.

We propose a characterization of mathematical experiments in terms of a setup, a process with an outcome, and an interpretation. Using a broad notion of process, this allows us to consider arithmetic calculations and geometric constructions as components of mathematical experiments. Moreover, we argue that mathematical experiments should be considered within a broader context of an experimental research project. Finally, we present a particular case study of the genesis of a geometric construction to illustrate the experimental use of hand drawings (...) and computers in mathematical practice. (shrink)

Morality and economic rationality: integrative economic ethics as the rational ethics of economic activity; Part II. Reflections on the Foundations of Economic ...

Aus den wirtschaftlichen Turbulenzen des vergangenen Jahrzehnts leitet sich die Frage nach der Verantwortung fur die Gestaltung der Wirtschaftslandschaft ab. Die Arbeit untersucht daher, ob betriebswirtschaftliche Hochschullehrer die Werte ihrer Studierenden beeinflussen wollen und entwickelt ein detailliertes konzeptionelles Modell. Zur Modellvalidierung werden deskriptive Analysen, Strukturgleichungsmodelle und Clusteranalysen auf Daten aus einer weltweiten Befragung von 1.741 betriebswirtschaftlichen Hochschullehrern angewendet. Die Analysen zeigen weltweit eine starke Intention zur Wertebeeinflussung, mit besonderer Werteskepsis in Deutschland. Die Unterstutzung von Kollegen und Verbanden erwies sich als (...) wichtige Voraussetzung fur die Steigerung der Beeinflussungsintention.". (shrink)

The standard notion of iconicity, which is based on degrees of similarity or resemblance, does not provide a satisfactory account of the iconic character of some representations of abstract entities when those entities do not exhibit any imitable internal structure. Individual numbers are paradigmatic examples of such structureless entities. Nevertheless, numerals are frequently described as iconic or symbolic; for example, we say that the number three is represented symbolically by '3', but iconically by '|||'. To address this difficulty, I discuss (...) various alternative notions of iconicity that have been presented in the literature, and I propose two novel accounts. (shrink)

This compilation explores the significance of religion for the controversies stirred up by populist politics in European and American contexts, engaging Jewish, Christian, and Islamic political thought. Moving beyond essentialist definitions of religion, the contributions offer critical interpretations and constructive interventions for political theology today.

We show that it is impossible in quantum mechanics to describe two separated physical systems. This is due to the mathematical structure of quantum mechanics. It is possible to give a description of two separated systems in a theory which is a generalization of quantum mechanics and of classical mechanics, in the sense that this theory contains both theories as special cases. We identify the axioms of quantum mechanics that make it impossible to describe separated systems. One of these axioms (...) is equivalent to the superposition principle. We show how these findings throw a different light on the paradox of Einstein, Podolsky, and Rosen. (shrink)