The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements (...) of international corporations, in order to test characteristics of any stakeholder assurance implemented. (shrink)

The adoption and reporting of CSR policies have important ethical and managerial implications that need scrutiny. This study answers the call of CSR scholars for further studies in controversial sectors by focusing on the voluntary reporting practices of companies that market products or services that generate addiction among consumers. It contributes to the debate on organizational legitimacy and corporate reporting by empirically analyzing whether and how corporations in the tobacco, alcohol and gambling industries disclose their CSR actions and what reactions (...) such disclosures generate in stakeholders. Drawing on legitimacy theory and organizational façades, we apply a consequent mixed-methods design (initiation approach) built on (i) a content analysis of reports prepared by a large set of companies listed on the European, British, US, Canadian, Australian and New Zealand stock exchanges and (ii) an experiment on how different actions taken by the companies (preventive vs. remedial) elicit different perceptions of company hypocrisy and action effectiveness. While previous analyses have focused on “sin” or “harm” industries, this is one of the first to assess how companies account for “addiction”, which is more difficult for them to report and legitimate due to long-term negative consequences. This study contributes to the literature on the instrumental use of CSR reporting by empirically investigating how addiction companies shape their organizational façades and manage organizational legitimacy through disclosure. Moreover, the experimental evidence advances the knowledge of how cognitive mechanisms influence stakeholders in terms of legitimacy assessment and the perceived hypocrisy/effectiveness of CSR disclosure. (shrink)

This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.

While growing empirical evidence suggests a continuity between human and non-human psychology, many philosophers still think that only humans can act and form beliefs rationally. In this paper, we challenge this claim. We first clarify the notion of rationality. We then focus on the rationality of beliefs and argue that, in the relevant sense, humans are not the only rational animals. We do so by first distinguishing between unreflective and reflective responsiveness to epistemic reasons in belief formation and revision. We (...) argue that unreflective responsiveness is clearly within the reach of many animals. We then defend that a key demonstration of reflective responsiveness would be the ability to respond to undermining defeaters. We end by presenting some empirical evidence that suggests that some animal species are capable of processing these defeaters, which would entail that even by the strictest standards, humans are not the only rational animals. (shrink)

One important distinction in the debate over the nature of epistemic justification is the one between propositional and doxastic justification. Roughly, while doxastic justification is a property of beliefs, propositional justification is a property of propositions. On a rather common view, which accounts for doxastic justification in terms of propositional justification plus the so-called ‘basing relation’, propositional justification is seen as the prior notion, and doxastic justification is explained in terms of it. According to the opposing view, the direction of (...) explanation needs to be reversed, and doxastic justification should be seen as primary. I distinguish between two notions of priority, and I argue that they give different verdicts with respect to the issue of which notion of justification comes first. The lesson may be taken to be that propositional and doxastic justification are in a relation of intertwinement. (shrink)

Manetti's Latin treatise Adversus Iudaeos et Gentes (Against the Jews and Gentiles) offers a polemical defense of the Christian religion. This volume, which includes the first four books,surveys human history from the Creation to the life,teaching, and resurrection of Christ. Book I begins with the creation and fall of man in the Biblical account. There follows a long digression adversus gentes (the Gentiles, i.e., pagans), which reviews central points of ancient Greek and Roman philosophy and religion, and censures the (...) ancients for their senseless doctrines and bloody rites. Manetti then returns to the Jews, whose beliefs and practices are praised from Abraham to Moses. During their centuries of "true" piety, Manetti calls the chosen people "Hebrews." But from the time of the Exodus onwards, he censures them as "Jews" because they observe the absurd and cruel practices of Pentateuchal legislation, which he views as analogous to pagan rites. Manetti stresses several themes in Jewish history: the early development of the concept of righteousness, the Exodus, the Mosaic Law and its inadequacy--thus providing a "preparation for the Gospel" in Eusebius' sense. The next three books provide a synoptic biography of Jesus in three stages. Book II describes the life of Christ up to the raising of Lazarus; Book III relates his teaching, and Book IV offers an account of Christ's passion, death, and resurrection. (shrink)

Manetti's account of dignitas and excellentia is covered in four books. The first three books praise the body, the soul and the body/soul composite. Manetti's last book turns from informing an audience to defeating opponents--from persuasion to polemic. He denounces a picture of human life so bleak that death seems better, and he retraces ground explored by the three previous books. The heart of his optimist Christian anthropology is a transcendent ideal, immortality: this is what makes imperfect, embodied (...) humans authentically like a perfect, bodiless God. Other facts about humans show that goodness--also a divine ideal--belongs naturally to them and their earthly world, governed by God with providential care. The natural state of humans is original justice, not original sin, which defiles nature but does not liquidate it. Human life on earth is happy, even joyous, made so by pleasures--including sexual pleasure--that are good and part of God's plan. A sublime piece of God's craftwork is the human body--including the naked body, outside and inside, guts and all--whose image in art is mankind's visible divinity, whether painted on a church wall or carved in antique marble. The art itself--like technology and other vehicles of material culture--manifests human thought in action. Energy, effort, ingenuity and invention are forces of cultural, intellectual and material progress.'Progressive' seems the right word--adjusted for time and place--to use about these attitudes of Manetti's. To call them enlightened is also fair to his ideas about dignitas, which are ideas rooted in antiquity and renewed in the Renaissance, not ideas about the dignity invented in the Enlightenment. (shrink)

In this book Giacomo Marramao focuses on the work of two great Central European writers, Elias Canetti and Herta Müller, each of whom, in different periods and contexts, offered a philosophical genealogy of forms of domination and a radical diagnosis of power, command and law. This book explores the issue of power from a philosophical literary perspective. It tackles the linguistic and literary relations between the notions of "power" and "potential".

Taking the inspiration from some points made by Scott Sturgeon and Albert Casullo, I articulate a view according to which an important difference between undermining and overriding defeaters is that the former require the subject to engage in some higher-order epistemic thinking, while the latter don’t. With the help of some examples, I argue that underminers push the cognizer to reflect on the way she formed a belief by challenging the epistemic worthiness of either the source of justification or the (...) specific justificatory process. By contrast, overriders needn’t pose any such challenge. I also consider some problems for the proposed view, and I put forward some possible solutions. Finally, I provide some details on how undermining defeat works in different cases. (shrink)

In this paper, I argue that the standard interpretation of Russell as a causal eliminativist is partial and misleading. Instead, I defend the thesis that his criticism of causality was actually part of the more ambitious project of transposing the common- sense concept of “cause” in the categories that articulate the representations of modern science. I also show that Russell endorsed such a project all along his philosophical career, despite the numerous changes of mind that characterized the development of this (...) thought. (shrink)

Famously, Kripke has argued that the central portion of the Philosophical Investigations describes both a skeptical paradox and its skeptical solution. Solving the paradox involves the element of the community, which determines correctness conditions for rule-following behavior. What do such conditions precisely consist of? Is it accurate to say that there is no fact to the matter of rule following? How are the correctness conditions sustained in the community? My answers to these questions revolve around the idea that a rule (...) is followed insofar as a convention is in place. In particular, I consider the game-theoretic definition of convention offered by David Lewis and I show that it illuminates essential aspects of the communitarian understanding of rule-following. Make the following experiment: say “It’s cold here” and mean “It’s warm here”. Can you do it?Ludwig Wittgenstein, Philosophical Investigations, 1953, §510.I can’t say “it’s cold here” and mean “it’s warm here”—at least, not without a little help from my friends.David Lewis, Convention. (shrink)

When we witness a great actor, musician, or sportsperson performing, we share something of their experience. Only recently has it become clear just how this sharing of experience is realised within the human brain. 'Mirrors in the brain' provides an accessible overview of mirror neurons, written by the man who first discovered them.

This paper develops a novel theory of the meaning of moral equality. This theory has two original and significant implications: first, it shows—contra what is commonly held in the literature—that adults and children are not always each other’s equals; rather, the former are sometimes inferior and sometimes superior to the latter, depending on the interest at stake. Second, it reveals that human beings’ comparative moral status changes across time, and what matters is that they are each other’s equals at simultaneous (...) segments of their lives. (shrink)

We focus on Timothy Williamson’s recent attack on the epistemological significance of the a priori–a posteriori distinction, and offer an explanation of why, fundamentally, it does not succeed. We begin by setting out Williamson’s core argument, and some of the background to it and move to consider two lines of conciliatory response to it—conciliatory in that neither questions the central analogy on which Williamson's argument depends. We claim, setting aside a methodological challenge to which Williamson owes an answer, that no (...) satisfactory such reconciliation is in prospect. Rather, as we then argue, —and it is on this that we base our overall negative assessment of his argument—Williamson’s core analogy is flawed by an oversight. We conclude with some brief reflections on Williamson’s ideas about the imagination as a source of knowledge. Our principal conclusion is only that Williamson’s argument fails to perform as advertised. A constructive case for confidence, to the contrary, that the intuitive contrast between a priori and a posteriori reflects something of fundamental epistemological significance is prefigured in our final section, but will not be elaborated here. (shrink)

This essay gives an account of epistemic deference for agents with imprecise credences. I look at the two main imprecise deference principles in the literature, known as Identity Reflection and Pointwise Reflection (Moss, 2021). I show that Pointwise Reflection is strictly weaker than Identity Reflection, and argue that, if you are certain you will update by conditionalisation, you should defer to your future self according to Identity Reflection. Then I give a more general justification for Pointwise and Identity Reflection from (...) the assumption that you defer to someone whenever you consider their doxastic state to be better than yours, in the sense of leading to better decision-making. (shrink)

This paper investigates the epistemic assumptions that David Lewis makes in his account of social conventions. In particular, I focus on the assumption that the agents have common knowledge of the convention to which they are parties. While evolutionary analyses show that the common knowledge assumption is unnecessary in certain classes of games, Lewis’ original account (and, more recently, Cubitt and Sugden’s reconstruction) stresses the importance of including it in the definition of convention. I discuss arguments pro et contra to (...) argue that, although the assumption might be relevant to a descriptively adequate account of social convention, it is not required for its rational reconstruction. I then point out that Lewis’ account, properly speaking, is of common reason to believe, rather than of common knowledge, and argue that, in order to formalize aptly the distinction between reason to believe and belief, standard formal epistemic models need to be supplemented with so-called awareness structures. Finally, I stress that the notion of knowledge implicit in Lewis’ text involves interesting elements that cannot be captured in the standard propositional formalizations, but need the full expressive force of quantified epistemic logic. (shrink)

Among the many possible approaches to dealing with logical omniscience, I consider here awareness and impossible worlds structures. The former approach, pioneered by Fagin and Halpern, distinguishes between implicit and explicit knowledge, and avoids logical omniscience with respect to explicit knowledge. The latter, developed by Rantala and by Hintikka, allows for the existence of logically impossible worlds to which the agents are taken to have access; since such worlds need not behave consistently, the agents’ knowledge is fallible relative to logical (...) omniscience. The two approaches are known to be equally expressive in propositional systems interpreted over Kripke semantics. In this paper I show that the two approaches are equally expressive in propositional systems interpreted over Montague-Scott (neighborhood) semantics. Furthermore, I provide predicate systems of both awareness and impossible worlds structures interpreted on neighborhood semantics and prove the two systems to be equally expressive. (shrink)

A lot of attention has recently been devoted to the notion of Trustworthy AI (TAI). However, the very applicability of the notions of trust and trustworthiness to AI systems has been called into question. A purely epistemic account of trust can hardly ground the distinction between trustworthy and merely reliable AI, while it has been argued that insisting on the importance of the trustee’s motivations and goodwill makes the notion of TAI a categorical error. After providing an overview of the (...) debate, we contend that the prevailing views on trust and AI fail to account for the ethically relevant and value-laden aspects of the design and use of AI systems, and we propose an understanding of the notion of TAI that explicitly aims at capturing these aspects. The problems involved in applying trust and trustworthiness to AI systems are overcome by keeping apart trust in AI systems and interpersonal trust. These notions share a conceptual core but should be treated as distinct ones. (shrink)

The symplectic quantization scheme proposed for matter scalar fields in the companion paper (Gradenigo and Livi, arXiv:2101.02125, 2021) is generalized here to the case of space–time quantum fluctuations. That is, we present a new formalism to frame the quantum gravity problem. Inspired by the stochastic quantization approach to gravity, symplectic quantization considers an explicit dependence of the metric tensor gμν\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$g_{\mu \nu }$$\end{document} on an additional time variable, named intrinsic time at variance (...) with the coordinate time of relativity, from which it is different. The physical meaning of intrinsic time, which is truly a parameter and not a coordinate, is to label the sequence of gμν\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$g_{\mu \nu }$$\end{document} quantum fluctuations at a given point of the four-dimensional space–time continuum. For this reason symplectic quantization necessarily incorporates a new degree of freedom, the derivative g˙μν\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\dot{g}}_{\mu \nu }$$\end{document} of the metric field with respect to intrinsic time, corresponding to the conjugated momentum πμν\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\pi _{\mu \nu }$$\end{document}. Our proposal is to describe the quantum fluctuations of gravity by means of a symplectic dynamics generated by a generalized action functional A[gμν,πμν]=K[gμν,πμν]-S[gμν]\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\mathcal {A}}[g_{\mu \nu },\pi _{\mu \nu }] = {\mathcal {K}}[g_{\mu \nu },\pi _{\mu \nu }] - S[g_{\mu \nu }]$$\end{document}, playing formally the role of a Hamilton function, where S[gμν]\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$S[g_{\mu \nu }]$$\end{document} is the standard Einstein–Hilbert action while K[gμν,πμν]\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\mathcal {K}}[g_{\mu \nu },\pi _{\mu \nu }]$$\end{document} is a new term including the kinetic degrees of freedom of the field. Such an action allows us to define an ensemble for the quantum fluctuations of gμν\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$g_{\mu \nu }$$\end{document} analogous to the microcanonical one in statistical mechanics, with the only difference that in the present case one has conservation of the generalized action A[gμν,πμν]\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\mathcal {A}}[g_{\mu \nu },\pi _{\mu \nu }]$$\end{document} and not of energy. Since the Einstein–Hilbert action S[gμν]\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$S[g_{\mu \nu }]$$\end{document} plays the role of a potential term in the new pseudo-Hamiltonian formalism, it can fluctuate along the symplectic action-preserving dynamics. These fluctuations are the quantum fluctuations of gμν\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$g_{\mu \nu }$$\end{document}. Finally, we show how the standard path-integral approach to gravity can be obtained as an approximation of the symplectic quantization approach. By doing so we explain how the integration over the conjugated momentum field πμν\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\pi _{\mu \nu }$$\end{document} gives rise to a cosmological constant term in the path-integral approach. (shrink)

I extend the Higher-Order View of Undermining Defeat (HOVUD) defended in Melis (2014) to account for the defeat of propositional justification. In doing so, I clarify the important notion of higher-order commitment, and I make some considerations concerning the defeat of externalist epistemic warrants.

One emerging issue in contemporary epistemology concerns the relation between animal knowledge, which can be had by agents unable to take a view on the epistemic status of their attitudes, and reflective knowledge, which is only available to agents capable of taking such a view. Philosophers who are open to animal knowledge often presume that while many of the beliefs of human adults are formed unreflectively and thus constitute mere animal knowledge, some of them—those which become subject of explicit scrutiny (...) or are the result of a deliberative effort—may attain the status of reflective knowledge. According to Sanford Goldberg and Jonathan Matheson (2020), however, it is impossible for reflective subjects to have mere animal knowledge. If correct, their view would have a number of repercussions, perhaps most notably the vindication of a dualism about knowledge, which would frustrate attempts to provide a unified account of knowledge-attributions to human adults, very young children, and non-human animals. I discuss Goldberg and Matheson’s proposal, outline some of the ways in which it is insightful, and argue that it is ultimately unsuccessful because it neglects the inherent temporal dimension of knowledge acquisition. While the article is pitched as a reply to Goldberg and Matheson, its primary aim is to highlight significant connections between the debates on the relation between animal and reflective knowledge, propositional and doxastic justification, and the theory of epistemic defeat. (shrink)

Starting from the early 2000s, paired associative stimulation protocols have been used in humans to study brain connectivity in motor and sensory networks by exploiting the intrinsic properties of timing-dependent cortical plasticity. In the last 10 years, PAS have also been developed to investigate the plastic properties of complex cerebral systems, such as the frontal ones, with promising results. In the present work, we review the most recent advances of this technique, focusing on protocols targeting frontal cortices to investigate connectivity (...) and its plastic properties, subtending high-order cognitive functions like memory, decision-making, attentional, or emotional processing. Overall, current evidence reveals that PAS can be effectively used to assess, enhance or depress physiological connectivity within frontal networks in a timing-dependent way, in turn modulating cognitive processing in healthy and pathological conditions. (shrink)

This paper generalises an argument for probabilism due to Lindley [9]. I extend the argument to a number of non-classical logical settings whose truth-values, seen here as ideal aims for belief, are in the set $\{0,1\}$, and where logical consequence $\models $ is given the “no-drop” characterization. First I will show that, in each of these settings, an agent’s credence can only avoid accuracy-domination if its canonical transform is a (possibly non-classical) probability function. In other words, if an agent values (...) accuracy as the fundamental epistemic virtue, it is a necessary requirement for rationality that her credence have some probabilistic structure. Then I show that for a certain class of reasonable measures of inaccuracy, having such a probabilistic structure is sufficient to avoid accuracy-domination in these non-classical settings. (shrink)