The emergence of environmental governance practices raises a fundamental question as to whether they are substantive or symbolic. Toward that end, we analyze the relationship between a firm’s environmental governance and its environmental management as reflected in its ultimate outcome, environmental performance. We posit that substantive practices would bring changes in organizations, most notably in terms of improved environmental performance, whereas symbolic practices would portray organizations as environmentally committed without making meaningful changes to their operations. Focusing on a sample of (...) environmentally sensitive firms, results are consistent with environmental governance mechanisms being predominantly part of a symbolic approach to manage stakeholder perceptions on environmental management, having little substantial impact on organizations. Statistical analyses show mostly that there is no relation between environmental governance mechanisms and environmental performance, measured in terms of regulatory compliance, pollution prevention, and environmental capital expenditures. However, there is some indication that environmental incentives are associated with pollution prevention. Interviews with corporate directors shed further light on these results by underlining that environmental governance mechanisms are employed at the board level to protect the organization from reputational and/or regulatory harm, but are not necessarily intended to proactively improve environmental performance. (shrink)

By employing the theoretical template provided by agency theory, this article contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a twenty-first century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directors, acts of income smoothing to preserve the confidence of volatile investors, and revelations of financial irregularities followed by a downfall. In many ways, the spectacular rise and – sudden – fall (...) of Nortel illustrates excesses of actors within, and contradictions of the system of corporate governance implied by the agency model. Furthermore, this case illustrates limitations of the agency framework in complex situations with short-term oriented investors. (shrink)

This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...) of executives compared to employees, or the same principles are applied differently. Second, these differences or inconsistencies tend to be to the benefit of executives and/or to the detriment of employees. We conclude by asking whether there is any reason for thinking differently about executive pay than we do about employee pay. Our analysis leads us to question the principles justifying current executive compensation and to wonder if these principles are potentially being instrumentalized to serve other ends. (shrink)

This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...) of executives compared to employees, or the same principles are applied differently. Second, these differences or inconsistencies tend to be to the benefit of executives and/or to the detriment of employees. We conclude by asking whether there is any reason for thinking differently about executive pay than we do about employee pay. Our analysis leads us to question the principles justifying current executive compensation and to wonder if these principles are potentially being instrumentalized to serve other ends. (shrink)

A product harm crisis undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatization resulting from the PHC and regain a firm’s legitimacy among stakeholders, managers usually face an ethical dilemma as they choose to be transparent about the crisis’ financial implications or to obfuscate them to neutralize the negative impact of the PHC. We find evidence that managers engage in income-increasing earnings management when their firms experience PHCs. Moreover, while income-increasing earnings management in (...) PHCs reduces the likelihood of customer loss and CEO forced turnover in the short run, such behavior can be deemed opportunistic and unethical as it carries long-run negative consequences in terms of a higher likelihood of accounting restatement and weaker future operating performance. Finally, managers in firms that are subject to stricter external monitoring and managers in firms with proactive ethical policies are less likely to engage in upward earnings management in PHCs. (shrink)

By employing the theoretical template provided by agency theory, this article contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a twenty-first century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directors, acts of income smoothing to preserve the confidence of volatile investors, and revelations of financial irregularities followed by a downfall. In many ways, the spectacular rise and – sudden – fall (...) of Nortel illustrates excesses of actors within, and contradictions of the system of corporate governance implied by the agency model. Furthermore, this case illustrates limitations of the agency framework in complex situations with short-term oriented investors. (shrink)

Previous research has investigated the links between Mergers and Acquisitions (M&As) and the monetary magnitude of executive compensation, but failed to inquire how the adoption of specific attributes of compensation contacts relates to M&A activities. We address this gap in the literature by examining the impacts of some M&A characteristics and acquirers' features on the adoption of executive compensation protection provisions and new Long-Term Incentive Plans (LTIPs). The study adopts a longitudinal design before after M&A deals for 80 Canadian acquiring (...) companies that engaged in M&A activities between 1995 and 2001. Our findings suggest that both transactional and organisational characteristics significantly explain the executive compensation arrangements' adoption around M&A transactions, but that the adoption of new LTIPs is subjected to a different set of determinants than the adoption of compensation protection provisions. We interpret these results in the light of the agency, political and institutional perspectives. (shrink)

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...) likely to be associated with auditors'' deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is "the ideal" judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research. (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)

This paper addresses longstanding debates around changing patterns of farm ownership and structure on the North American plains. Over the last 150 years, the agrifood system has been transformed by a process of capitalist penetration through which non-farm capital has appropriated key links in the ‘food chain’. Today, large, often transnational corporations dominate in the provision of farm inputs, as well as in food processing, distribution, and retailing. The paradox for food system scholars has been that primary food production (i.e., (...) farming) has generally remained in the hands of independent, family-based operations, especially in the grains sector. This paradox has generated a substantial literature on the barriers to capitalist penetration in agriculture. I revisit these debates in light of two recent trends. First, I highlight the emergence of a class of farm family entrepreneurs comprised of very large, albeit family-owned, grain farming operations, in Saskatchewan. I provide a case study of a vertically integrated, family-based mega-farm to illustrate. Second, I discuss the implications of the launch of One Earth Farms, a corporate farming entity embodying altogether new strategies of land use, labor, and ownership. Structured as a partnership between a Toronto-based investment firm and nine First Nations bands, One Earth Farms brings together the interests of private investors who increasingly view agriculture as a profitable resource sector, and aboriginal communities hoping to redress the historical marginalization of First Nations farming. I interpret the significance of these new avenues of corporatization for “family farms” and prairie agricultural development. (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)

Philosophical suspicions about the place of shame in the psychology of the mature moral agent are in tension with the commonplace assumption that to call a person shameless purports to mark a fault, arguably a moral fault. I shift philosophical suspicions away from shame and toward its absence in the shameless by focusing attention on phenomena of shamelessness. In redirecting our attention, I clarify the nature of the failing to which ascriptions of shamelessness might refer and defend the thought that, (...) as an evasion of moral self-censure, shamelessness can be morally pernicious. Far from foregoing shame, I conclude, we should be mindful of its moral importance and unapologetic in its defense. (shrink)

There is a tendency to take mounted dinosaur skeletons at face value, as the raw data on which the science of paleontology is founded. But the truth is that mounted dinosaur skeletons are substantially intention-dependent—they are artifacts. More importantly, I argue, they are also substantially imagination-dependent: their production is substantially causally reliant on preparators’ creative imaginations, and their proper reception is predicated on audiences’ recreative imaginations. My main goal here is to show that dinosaur skeletal mounts are plausible candidates for (...) art-status. But, what is more, I think they are artworks—specifically, sculptures. (shrink)

This paper provides an overview of the history of the notion of essence in 20th century analytic philosophy, focusing on views held by influential analytic philosophers who discussed, or relied on essence or cognate notions in their works. It in particular covers Russell and Moore’s different approaches to essence before and after breaking with British idealism, the (pre- and post-)logical positivists’ critique of metaphysics and rejection of essence (Wittgenstein, Carnap, Schlick, Stebbing), the tendency to loosen the notion of logical necessity (...) to accommodate certain metaphysical truths in Wittgenstein and others, Quine’s logical rehabilitation of metaphysics and criticism of de re modality, the modal view of essence promoted by the development of quantified modal logic (C. I. Lewis, Barcan Marcus, Kripke) and direct reference theory (Barcan Marcus, Kripke, Putnam), and the emergence of the notion of metaphysical necessity (Kneale, Kripke), and finally Fine’s re-establishment of a Neo-Aristotelian, hyperintensional notion of essence in contemporary metaphysics. (shrink)

Ce livre de Michel Freitag interpelle "tous ceux qui s'interrogent sur la place qu'ils tiennent ou le rôle qu'ils jouent dans l'aventure de l'Université contemporaine." (Georges Leroux, Spirale) Une des constantes des écrits contenus dans ce livre "réside dans la comparaison systématique que Michel Freitag établit entre les caractéristiques de la modernité et celles de la postmodernité et les conséquences de celle-ci sur le traitement des enjeux et des problèmes actuels." (Louis Guay, Anthropologie et société) "Dans une société (...) réduite au bavardage, à l'insignifiance, à la poursuite de petits bonheurs mesquins, le tout sous contrôle bureaucratique de plus en plus envahissant, une telle réflexion est devenue essentielle. Voici un livre de bonne foi qui n'attend que ses lecteurs, qu'on souhaite nombreux." (Robert Major, Voix et images). (shrink)

Ainsi pervertie, la science finit par dériver vers un spiritualisme malsain propre à créer la confusion entre physique des astres et métaphysique.

Philosophers disagree about what the folk concept of pain is. This paper criticises existing theories of the folk concept of pain, i.e. the mental view, the bodily view, and the recently proposed polyeidic view. It puts forward an alternative proposal – the polysemy view – according to which pain terms like “sore,” “ache” and “hurt” are polysemous, where one sense refers to a mental state and another a bodily state, and the type of polysemy at issue reflects two distinct but (...) related concepts of pain. Implications with respect to issues in philosophy of pain are also drawn. (shrink)

« Qu’est-ce que la philosophie et quel est son rôle aujourd’hui? Entre juillet et octobre 1966, quelques mois après la parution des Mots et les Choses, Michel Foucault, dans un manuscrit très soigneusement rédigé mais qu’il ne publiera pas, apporte sa réponse à cette question tant débattue.À la différence de ceux qui, à l’époque, s’attachent à dévoiler l’essence de la philosophie ou à en prononcer la mort, Foucault l’appréhende, dans sa matérialité, comme un discours dont il convient de dégager (...) l’économie eu égard aux autres discours (scientifique, fictif, ordinaire, religieux) qui circulent dans un contexte donné.Le Discours philosophique propose ainsi une nouvelle manière de faire l’histoire de la philosophie, qui la décentre du commentaire des grands philosophes. Nietzsche y occupe toutefois une place particulière car il inaugure une conjoncture où la philosophie devient une entreprise de diagnostic du présent. Il revient en effet désormais à la philosophie de dire, à partir de l’« archive intégrale » d’une culture, ce qui en fait l’actualité.Si L’Archéologie du savoir, consacré aux enjeux méthodologiques d’un tel projet, s’y annonce, nulle part autant que dans Le Discours philosophique Michel Foucault n’aura explicité les ambitions de son programme intellectuel.»--. (shrink)

Because of their range, brilliance, and singularity, the ideas of the philosopher-critic-historian Michel Foucault have gained extraordinary currency throughout the Western intellectual community. This book offers a selection of seven of Foucault's most important published essays, translated from the French, with an introductory essay and notes by Donald F. Bouchard. Also included are a summary of a course given by Foucault at College de France; the transcript of a conversation between Foucault and Gilles Deleuze; and an interview with Foucault (...) that appeared in the journal Actuel. Professor Bouchard has divided the book into three closely related sections. The four essays in Part One examine language as a "perilous limit" of what we know and what we are. The essays in the second part suggest the methodological guidelines to which Foucault subscribes, and they record, in the editor's words, "the penetration of the language of literature into the domain of discursive thought." The material in the last section is more obviously political than the essays. It treats language in use, language attempting to impart knowledge and power. Translated by the editor and Sherry Simon into fluent and lucid English, these essays will appeal primarily to students of literature, especially those interested in contemporary continental structuralist criticism. But because of the breadth of Foucault's interests, they should also prove valuable to anthropologists, linguists, sociologists, and psychologists. (shrink)

The first collection of twentieth-century French philosopher Michel Henry's work in English, this book provides an excellent introduction to his thought.

This chapter contains section titled: From “Truth and Power”.

This paper addresses a largely neglected question in ongoing debates over disagreement: what is the relation, if any, between disagreements involving credences and disagreements involving outright beliefs? The first part of the paper offers some desiderata for an adequate account of credal and full disagreement. The second part of the paper argues that both phenomena can be subsumed under a schematic definition which goes as follows: A and B disagree if and only if the accuracy conditions of A's doxastic attitude (...) are such that, if they were fulfilled, this would ipso facto make B's doxastic attitude inaccurate, or vice-versa. (shrink)

Si l’on connaît aujourd’hui le dialogue fructueux que Paul Ricœur a noué avec les penseurs structuralistes, on ignore largement son positionnement face à la mouvance poststructuraliste. Faut-il opposer la philosophie de Ricœur au poststructuralisme à la française ou au contraire doit-on montrer qu’elle en est une variante singulière? C’est la seconde option qui est ici défendue. Certes, le poststructuralisme ne doit pas être considéré comme une école de pensée mais comme une reconstruction qui relève de l’histoire de la philosophie. Dans (...) la mesure où les horizons de dépassement du structuralisme ont été posés de manière chaque fois particulière, il est préférable de parler de poststructuralismes au pluriel. C’est la raison pour laquelle J. Michel propose des confrontations dyadiques entre Ricœur et certains de ses contemporains que l’on regroupe habituellement dans cette mouvance. (shrink)

First published: 2010; Previous edition: 2012..

Les entretiens ici réunis portent sur les conséquences de cette révolution méthodologique qui permet la compréhension des grands aspects de l'existence, thème de nombreux essais de Michel Henry à partir des années 80 : action, ...

As part of recent epistemic challenges to democracy, some have endorsed the implementation of epistemic constraints on voting, institutional mechanisms that bar incompetent voters from participating in public decision-making procedures. This proposal is often considered incompatible with a commitment to political equality. In this paper, I aim to dispute the strength of this latter claim by offering a theoretical justification for epistemic constraints on voting that does not rest on antiegalitarian commitments. Call this the civic accountability justification for epistemic constraints (...) on voting. On this view, voters stand to one another in a normative relation of reciprocal accountability that requires them to uphold an epistemically responsible conduct. Modest epistemic constraints on voting are justifiable because they secure that participation in voting is conforming to this normative requirement. Thanks to its distinctive features, the civic accountability justification can overcome two problems that egalitarians commonly associate with the idea of epistemic constraints on voting: the disrespect problem and the hierarchy problem. (shrink)

Ce livre est une critique dialectique du systématisme foucaldien en particulier et du structuralisme en général ; il constitue un plaidoyer pour l'équilibre des paramètres en matière de compréhension et d'explication des phénomènes historiques et culturels. A l'encontre de la raison structuraliste qui tend à réifier le sujet humain, il revendique pour ce dernier une place inexpugnable dans les domaines de la pensée et de l'action, au milieu, en dépit, ou peut-être même à cause des structures dont il prend volontiers (...) acte de l'existence et du potentiel de détermination. A cet égard, l'ouvrage fournit une riche introduction, recommandée à celui qui veut s'informer de l'univers philosophique dans lequel s'est investi Michel Foucault, ainsi que des difficultés réelles et imaginables qui se dégagent de la théorie et de la pratique de l'entreprise structuraliste. (shrink)

Psychiatric research is in crisis because of repeated failures to discover new drugs for mental disorders. Lack of measurement validity could partly account for these failures. If researchers do not actually measure the effects of drugs on the disorders they aim to investigate, one should expect suboptimal treatment outcomes. I argue that this is the case, focusing on depression, and fear & anxiety disorders. In doing so, I show how psychiatric research illustrates a more general phenomenon that I call “validity (...) drift.” A validity drift occurs when, in the course of developing new measurement procedures, researchers end up studying something different from what they originally aimed to study. I analyze the different ways in which scientists attempt to validate procedures for measuring mental disorders for the purpose of testing drugs in animal models. I show how those validation efforts might fail, thereby leading to validity drifts. Overall, this analysis highlights the complex interplay between the development of new measurement procedures, their calibration, and scientific theories of the target phenomena. (shrink)

Negative subjective reports such as “I didn’t see the stimulus” can be interpreted as indicating either that the subject didn’t see the stimulus, or as indicating that, while the subject did see the stimulus, the strength of sensory signals associated with the stimulus fell below a conservative criterion for answering “seen”. Determining which of these two interpretations is correct is the criterion problem. I present two ways in which researchers can solve this problem. But there’s more. What I call the (...) “new criterion problem” consists in determining whether criteria effects reflect perceptual changes, or changes in response strategy. Through case studies, I argue that this new version of the problem can be solved as well, although there is currently no systematic way to solve it. I conclude that criterion problems do not constitute good reasons for skepticism about the scientific study of consciousness. (shrink)

A recent paper by Bullock (2018) raises a dilemma for proponents of epistemic paternalism. If epistemic paternalists contend that epistemic improvements contribute to one’s wellbeing, then their view conflates with general paternalism. Instead, if they appeal to the notion of a distinctive epistemic value, their view is unjustified, in that concerns about epistemic value fail to outweigh concerns about personal sovereignty. In this chapter, I address Bullock’s challenge in a way that safeguards the legitimacy of epistemic paternalism, albeit restricting its (...) scope to a limited range of cognitive projects. After shedding light on a problem with how Bullock singles out cases to which the dilemma applies, I argue that there is at least one reasonable way of interpreting the notion of ‘personal autonomy’ which legitimates and justifies undertaking epistemically paternalistic interferences for one’s epistemic good. (shrink)