Company support for employee volunteerism (CSEV) benefits companies, employees, and society while helping companies meet the expectations of corporate social responsibility (CSR). A nationally representative telephone survey of 990 Canadian companies examined CSEV through the lens of Porter and Kramer's (2006, 'Strategy and society: the link between competitive advantage and corporate social responsibility', Harvard Business Review, 78-92.) CSR model. The results demonstrated that Canadian companies passively support employee volunteerism in a variety of ways, such as allowing employees to take time (...) off without pay (71%) or adjusting their work schedules (78%). These Responsive CSR efforts contribute to the company's value chain by enhancing employee morale, a perceived CSEV benefit. More active forms of support requiring company time or money are less common; for example, 29% allow time off with pay. Companies perceive that support for employee volunteering enhances their public image, a Responsive CSR strategy when employed to ameliorate a damaged reputation or a Strategic CSR strategy when contributing to a competitive position. A minority perceive challenges like covering the workload. Many companies target and/or exclude particular causes and link CSEV efforts with other philanthropic donations, suggesting a Strategic CSR application of CSEV. Where programs exist, they frequently are neither tracked nor evaluated, suggesting that companies are not using these programs as strategically as they might. (shrink)
I argue that in the first three months, crying is primarily a behavioral state rather than a signal and that its properties include prolonged and unsoothable crying bouts as part of normal development. However, these normal properties trigger Shaken Baby Syndrome, a form of child abuse that does not easily fit an adaptive infanticide analysis.
The sport industry is an extremely diverse industry, including segments such as professional sport, intercollegiate athletics, health and fitness, recreational sport and facility management. The industry is currently experiencing rapid growth and development, and as it grows, sport managers in the different segments encounter ethical issues which are often unique to each segment. This article examines the professional sport, intercollegiate athletics, health and fitness, recreational sport and facility management segments of the sport industry and discusses the various ethical issues facing (...) managers in each of these segments. (shrink)
We would like to thank the commentators for their generous comments, valuable insights and helpful suggestions. We begin this response by discussing the selfishness axiom and the importance of the preferences, beliefs, and constraints framework as a way of modeling some of the proximate influences on human behavior. Next, we broaden the discussion to ultimate-level (that is evolutionary) explanations, where we review and clarify gene-culture coevolutionary theory, and then tackle the possibility that evolutionary approaches that exclude culture might be sufficient (...) to explain the data. Finally, we consider various methodological and epistemological concerns expressed by our commentators. (shrink)
Researchers from across the social sciences have found consistent deviations from the predictions of the canonical model of self-interest in hundreds of experiments from around the world. This research, however, cannot determine whether the uniformity results from universal patterns of human behavior or from the limited cultural variation available among the university students used in virtually all prior experimental work. To address this, we undertook a cross-cultural study of behavior in ultimatum, public goods, and dictator games in a range of (...) small-scale societies exhibiting a wide variety of economic and cultural conditions. We found, first, that the canonical model – based on self-interest – fails in all of the societies studied. Second, our data reveal substantially more behavioral variability across social groups than has been found in previous research. Third, group-level differences in economic organization and the structure of social interactions explain a substantial portion of the behavioral variation across societies: the higher the degree of market integration and the higher the payoffs to cooperation in everyday life, the greater the level of prosociality expressed in experimental games. Fourth, the available individual-level economic and demographic variables do not consistently explain game behavior, either within or across groups. Fifth, in many cases experimental play appears to reflect the common interactional patterns of everyday life. Key Words: altruism; cooperation; cross-cultural research; experimental economics; game theory; ultimatum game; public goods game; self-interest. (shrink)
Pickering & Garrod (P&G) claim that the automatic mechanisms that underlie language processing in dialogue are absent in monologue. We disagree with this claim, and argue that dialogue simply provides a different context in which the same basic processes operate.
An outcome study of the Facing History and Ourselves (FHAO) programme is used to illustrate a developmental evaluation methodology developed by the Group for the Study of Interpersonal Development (GSID). The GSID approach to programme evaluation of character development programmes embeds the evaluation into a theoretical framework consonant with the theoretical underpinnings of the programme, using measures sharing the same theoretical assumptions as the practice. The subjects in this study were students in eighth-grade social studies and language arts classes in (...) public schools located in suburban and urban communities in the United States. The sample included 346 subjects in 14 FHAO classes (212 FH AO students) and eight comparison classes (134 comparison students). A 10-week Facing History and Ourselves curriculum was taught in the FH AO classrooms either in late winter or spring. The study demonstrated that eighth-grade students in Facing History classrooms showed increases across the school year in relationship maturity and decreases in racist attitudes and self-reported fighting behaviour relative to comparison students, although these findings were complicated by interaction effects with gender. The gains Facing History students made in moral reasoning and in civic attitudes and participation were not significantly greater than the comparison students, although there was a significant difference between the groups on the civic measure at post-test. The study highlights the benefits of using a developmental measure of social competence to evaluate character development programmes that are based on similar assumptions. (shrink)
A brief discussion is offered of what it means to say that a set of statements provides D-N explanation with special emphasis given to approximative D-N explanation. An idealized theory is seen to provide approximative D-N explanation. An ideal case provides explanation only if postulates are offered which connect the ideal antecedent condition with actual conditions. Such postulates will help in accounting for deviations between what the consequent of the ideal case entails and what actually occurs. Three ways are presented (...) for deciding on the acceptability of idealizations: (i) as actual conditions more closely approximate the ideal antecedent conditions specified in an ideal case, the more closely actual cases ought to approximate the consequent of the ideal case; (ii) the additional postulates connecting ideal antecedent conditions with actual conditions ought to account for deviations between what is entailed by an idealized theory and what actually occurs; and (iii) an idealized theory is explained by a more general theory when certain state variables in the more general theory are given extreme values. It is argued that (iii) is not a necessary condition for the acceptability of idealizations. (shrink)
Various laws and theories in the natural and social sciences are presented with a view to discerning the syntactic and semantic characteristics of many idealizations in science. Three different kinds of idealizations are discussed: ideal conditions, ideal cases, and idealized theories. An ideal condition is a formula in which state variables occur, whose existential closure is false, and for which there is another formula that can be constructed out of the original formula such that the existential closure of the new (...) formula is true. An ideal case is a statement which is logically equivalent to a universal conditional which has an ideal condition as its antecedent. And an idealized theory is a set of false universal conditional statements. Alternative syntactic and semantic analyses are viewed and criticized. (shrink)
Although the concept of the literal is very widely used in the discussion of biblical interpretation, it has seldom been deeply analysed. “Conservative” understandings of the Bible are often thought of as literal, but it is equally true that “critical” views are built upon literality. In some relations, literality seems to imply physicality, in others to mean exactitude in the rendering of “spiritual” realities. In Christianity the relation of Christians to the laws of the Old Testament is a prime area (...) of application of these categories. Are the silences of the Bible to be taken as “literally” as its words? And does literality give us access to intentions? (shrink)
Testosterone's connection to sex differences and key evolutionary processes arouses controversy. Effects on humans and other species, though, are not robotically deterministic but are parts of complex interactions. We discuss the societal implications of these findings and consider how the naturalistic fallacy and the person–situation dichotomy contribute to misunderstandings here.
Company support for employee volunteerism (CSEV) benefits companies, employees, and society while helping companies meet the expectations of corporate social responsibility (CSR). A nationally representative telephone survey of 990 Canadian companies examined CSEV through the lens of Porter and Kramer’s (2006, ‘Strategy and society: the link between competitive advantage and corporate social responsibility’, Harvard Business Review , 78–92.) CSR model. The results demonstrated that Canadian companies passively support employee volunteerism in a variety of ways, such as allowing employees to take (...) time off without pay (71%) or adjusting their work schedules (78%). These Responsive CSR efforts contribute to the company’s value chain by enhancing employee morale, a perceived CSEV benefit. More active forms of support requiring company time or money are less common; for example, 29% allow time off with pay. Companies perceive that support for employee volunteering enhances their public image, a Responsive CSR strategy when employed to ameliorate a damaged reputation or a Strategic CSR strategy when contributing to a competitive position. A minority perceive challenges like covering the workload. Many companies target and/or exclude particular causes and link CSEV efforts with other philanthropic donations, suggesting a Strategic CSR application of CSEV. Where programs exist, they frequently are neither tracked nor evaluated, suggesting that companies are not using these programs as strategically as they might. (shrink)
This article furthers the argument for a stakeholder theory that integrates into managerial decision-making the relationship between business organizations and the natural environment. The authors review the literature on stakeholder theory and the debate over whom or what should count as a stakeholder. The authors also critique and expand the stakeholder identification and salience model developed by Mitchell and Wood (1997) by reconceptualizing the stakeholder attributes of power, legitimacy, and urgency, as well as by developing a fourth stakeholder attribute: proximity. (...) In this way, the authors provide a stronger basis for arguing for the salience of the natural environment as the primary and primordial stakeholder of the firm. (shrink)
The authors propose a framework to integrate virtue ethics into marketing theory and apply it to the development of marketing strategies. Virtue ethics, a philosophy that focuses on an individual's moral character, has received limited attention from marketing scholars and researchers. The authors argue that without consideration of virtue ethics a comprehensive analysis of the ethical character of marketing decision makers and their strategies cannot be achieved. They provide an overview of virtue ethics supplemented by a case study of The (...) Body Shop, International to demonstrate how evaluation of the ethics of corporate executives and their marketing strategies is completed by virtue ethics. (shrink)
Verbs such as know, believe, hope, fear, regret and desire are commonly taken to express an attitude that one may bear towards a proposition and are therefore called verbs of propositional attitude. Thus in (1) below the agent Cathy is reported to have a certain attitude.
In this thesis, I give a metascientific account of causality in medicine. I begin with two historical cases of causal discovery. These are the discovery of the causation of Burkitt’s lymphoma by the Epstein-Barr virus, and of the various viral causes suggested for cervical cancer. These historical cases then support a philosophical discussion of causality in medicine. This begins with an introduction to the Russo- Williamson thesis (RWT), and discussion of a range of counter-arguments against it. Despite these, I (...) argue that the RWT is historically workable, given a small number of modifications. I then expand Russo and Williamson’s account. I first develop their suggestion that causal relationships in medicine require some kind of evidence of mechanism. I begin with a number of accounts of mechanisms and produce a range of consensus features of them. I then develop this consensus position by reference to the two historical case studies with an eye to their operational competence. In particular, I suggest that it is mechanistic models and their representations which we are concerned with in medicine, rather than the mechanism as it exists in the world. -/- I then employ these mechanistic models to give an account of the sorts of evidence used in formulating and evaluating causal claims. Again, I use the two human viral oncogenesis cases to give this account. I characterise and distinguish evidence of mechanism from evidence of difference-making, and relate this to mechanistic models. I then suggest the relationship between types of evidence presents us with a means of tackling the reference-class problem. This sets the scene for the final chapter. Here, I suggest the manner in which these two different classes of evidence become integrated is also reflected in the way that developing research programmes change as their associated causal claims develop. (shrink)
Biomedical ontologies are emerging as critical tools in genomic and proteomic research where complex data in disparate resources need to be integrated. A number of ontologies exist that describe the properties that can be attributed to proteins; for example, protein functions are described by Gene Ontology, while human diseases are described by Disease Ontology. There is, however, a gap in the current set of ontologies—one that describes the protein entities themselves and their relationships. We have designed a PRotein Ontology (PRO) (...) to facilitate protein annotation and to guide new experiments. The components of PRO extend from the classification of proteins on the basis of evolutionary relationships to the representation of the multiple protein forms of a gene (products generated by genetic variation, alternative splicing, proteolytic cleavage, and other post-translational modification). PRO will allow the specification of relationships between PRO, GO and other OBO Foundry ontologies. Here we describe the initial development of PRO, illustrated using human proteins from the TGF-beta signaling pathway (http://pir.georgetown.edu/pro). (shrink)
Jürgen Habermas is one of the most important thinkers of this century. His work has been highly influential not only in philosophy, but particularly in the fields of politics, sociology and law. This is the first collection that explores the connections between his body of work and North America's biggest philosophical movement, pragmatism. Habermas and Pragmatism investigates the influences of pragmatism on Habermas' thought in a collection of stellar essays with contributions by Habermas himself, leading representatives of pragmatism, as well (...) as critical and legal theorists. The essays cover a range of subjects including philosophy of language, democracy, nature of rationality and social theory as well as the relation of major figures such as Hegel, Pierce, Mead and Dewey to Habermas and pragmatism. (shrink)
We have a striking ability to alter our psychological access to past experiences. Consider the following case. Andrew “Nicky” Barr, OBE, MC, DFC, (1915 – 2006) was one of Australia’s most decorated World War II fighter pilots. He was the top ace of the Western Desert’s 3 Squadron, the pre-eminent fighter squadron in the Middle East, flying P-40 Kittyhawks over Africa. From October 1941, when Nicky Barr’s war began, he flew 22 missions and shot down eight enemy planes (...) in his first 35 operational hours. He was shot down three times, once 25 miles behind enemy lines while trying to rescue a downed pilot. He escaped from prisoner of war camps four times, once jumping out of a train as it travelled from Italy into Austria. His wife Dot, who he married only weeks before the war, waited for him at home. She was told on at least three occasions that he was missing in action or dead. For 50 years, Nicky Barr never spoke publicly, and rarely privately, of his war-time experiences. He was very much a forgotten and forgetting hero (for further details, see Dornan, 2002). In his first public interview in 2002 on the Australian documentary program “Australian Story”, Nicky explained his 50 year silence by saying. (shrink)
The word “hacker” has an interesting double meaning: one vastly more widespread connotation of technological mischief, even criminality, and an original meaning amongst the tech savvy as a term of highest approbation. Both meanings, however, share the idea that hackers possess a superior ability to manipulate technology according to their will (and, as with God, this superior ability to exercise will is a source of both mystifying admiration and fear). This book mainly concerns itself with the former meaning. To Thomas (...) this simultaneously mystified and vilified, elusive set of individuals exemplifies “the performance of technology” xx), showing the way in which “the cultural, social and political history of the computer...is fraught with complexity and contradictions” ix). In fact, he claims that hacking is more a cultural than technological phenomenon, citing Heidegger’s, “[t]he essence of technology is not anything technological” (56). (shrink)
This paper1 is the ﬁrst in a series of two, in which we (i) explore some aspects of heterogeneous systems of representation and communication2 (ii) show how American Sign Language (ASL) exhibits some of those features; (iii) draw some morals for the design of interfaces. This paper explores (i) at some length and ends with a brief look at (ii). Heterogeneous systems of representation and communication are systems that combine representations whose meanings work on different principles, such as pictures and (...) words. (We will try to reserve the word “language” for natural languages, like English and American Sign Language (ASL), and not use it for just any system of structured representations.) This talk reﬂects work that we have been doing in collaboration with Cathy Haas of the Archimedes Project at CSLI and Bill Stokoe of Gallaudet University, having to do with richly grounded meaning in ASL. Richly grounded meaning or RGM is a generalization of what Peirce called “iconicity”; the symbol and what it symbolizes are naturally rather than arbitrarily connected.3 The key word here is “arbitrary”; probably most RGM symbols are conventional in the sense developed by David Lewis in Convention (), but there is a natural connection between the symbol and what it symbolizes. The traditional word instead of “natural” might be “resemblance”. We emphasize that what is in question is something psychological; a robust cognitive correspondence between properties of a symbol (which must have enough interesting properties to ground such a relation, hence “richly grounded”) and properties of that which is symbolized. Resemblance is too restrictive. There are. (shrink)
In this paper, we outline some of the connections between the literatures of organizational storytelling, spirituality in the workplace, organizational culture, and authentic leadership. We suggest that leader storytelling that integrates a moral and spiritual component can transform an organizational culture so members of the organization begin to feel connected to a larger community and a higher purpose. We specifically discuss how leader role modeling in authentic storytelling is essential in developing an ethically and spiritually based organizational culture. However, we (...) also acknowledge a potential dark side to leader storytelling. Implications for authentic storytelling research and practice are discussed. (shrink)
Coinciding with the scientific flourishing of the 5th / 11th century, which was favoured by the cultural policy of the Andalusi kingdoms ( muluk al-tawa'if ), Abu ‘ Umar ibn ‘ Abd al-Barr, Ibn Hazm and Sa‘ id al-Andalusi all dealt with the classification of the sciences in many works that are already known. Ibn Bajja began his career at the end of this period. In his glosses to al-Farabi’s commentary to the Isagoge he wrote a text on this (...) subject that has not yet been analysed. The present paper studies Ibn Bajja's classification in connection with his predecessors and with the scientific and philosophical background of Andalusi culture. In their classifications of the sciences, all these authors express and stress important factors of the evolution of Andalusi science and thought, such as the dialectic between religious and rational sciences and the importance of the scientific method derived from Aristotle's logic. Sa‘ id al-Andalusi and Ibn Bajja ( and, to a lesser extent, Ibn Hazm ) show the profound influence exerted by al-Farabi’s works, particularly the Ihsa' al-‘ ulum. Thus, Ibn Bajja foreshadows the evolution of sciences in the next century and the movement headed by Ibn Rushd, Ibn Tufayl and others, characterized by the search for concordance with the postulates set forth by philosophical disciplines. (Published Online August 10 2006). (shrink)
This study describes social workers' attitudes and behaviors in relation to different types of nonsexual multiple role relationships, views about the National Association of Social Workers (NASW) Code of Ethics section on nonsexual multiple role relationships, and formal education on multiple role relationships. A relatively high proportion of the sample (n = 305) of members of the NASW chapter in New York City rated each of 18 types of nonsexual multiple role relationships as ethical, particularly when qualified as "under some (...) conditions." Many respondents had engaged in nonsexual multiple role relationships with subordinates, although less often with current clients and students than with former clients, supervisees, and employees. Education on nonsexual multiple role relationships appears to be inadequate. Although most endorsed the NASW Code of Ethics section on multiple role relationships, a substantial proportion reported confusion about the interpretation of the wording. The adoption of operationally defined guidelines on multiple role relationships by agencies and the provision of safe and supportive environments that encourage open discussion and attention to this issue in supervision may help to minimize inappropriate behaviors. (shrink)
The Dutch philosopher of religion Hent de Vries has explored and complicated the boundaries between religion and modern thought in order to create the space for an innovative “minimal theology.” This article reconstructs de Vries's interpretation of the changes in Theodor W. Adorno's thought between Dialectic of Enlightenment and Negative Dialectics in order to demonstrate its fecundity for a philosophical account of otherness. It also examines and defends de Vries's own rhetorical mode of reading texts as an exemplary approach to (...) philosophical dialogue. Finally, however, the essay challenges de Vries's privileging of the religious as the site of ethical relationality and his intentional bracketing of Adorno's critical social theory. (shrink)
The concept of Galilean Idealization is based on a pragmatically grounded relation between universes of so-called real and idealized entities. The concept was developed in the course of a critical discussion of different explications of the concept of idealization (e.g. by W. F. Barr, C. G. Hempel and L. Nowak), these being attempts to specify sufficient syntactic and semantic criterions for idealization. But this line of argument shall not be followed here. Instead, first the concept of Pragmatic Idealization, and (...) as its special case the Galilean one, is presented (1.) and certain aspects of the application of an idealized theory are discussed (2.). Then, working within the Strucuralist View of theories, definitions of the idealized variants of the diachronic theory-element and theory-net are presented (3.). (shrink)
Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)
The focus of this paper is to further a discussion of codes of ethics as institutionalized organizational structures that extend some form of legitimacy to organizations. The particular form of legitimacy is of critical importance to our analysis. After reviewing various theories of legitimacy, we analyze the literature on how legitimacy is derived from codes of ethics to discover which specific form of legitimacy is gained from their presence in organizations. We content analyze a sample of codes to consider the (...) question of whether a strategic, self-interested rationale lies behind the adoption of a code of ethics. We propose that the process of employing codes of ethics in this strategic manner has become, through isomorphism, an institutionalized practice that itself confers a cognitive form of legitimacy to the organization and further distances the codes from their moral foundation. (shrink)
The Minimum Information for Biological and Biomedical Investigations (MIBBI) project aims to foster the coordinated development of minimum-information checklists and provide a resource for those exploring the range of extant checklists.
A review of the literature on Corporate Codes of Ethics suggests that whilst there exists an informative body of literature concerning the prevalence of such codes, their design, implementation and promulgation, it is also evident that there is a relative lack of consideration of their impact upon members' everyday organizational behaviour. By drawing upon organizational sociology and psychology this paper constructs a contextualist and interpretive model which seeks to enable an analysis and evaluation of their effects upon individual, group and (...) organizational behaviour. (shrink)
This article is a reconsideration of Tesch's (1977) ethical, educational, and methodological functions for debriefing through a literature review and an Internet survey of authors of articles published in the Journal of Personality and Social Psychology and Journal of Traumatic Stress . We advocate for a larger ethical role for debriefing in nondeception research. The educational function of debriefing is examined in light of the continued popularity of undergraduate participant pools. A case is made for the methodological function of debriefing (...) to clarify aspects of research participation. Recommendations are made to improve the conducting and reporting of debriefings. (shrink)
A barrier to the development and refinement of ethics education in and across health professional schools is that there is not an agreed upon instrument or method for assessment in ethics education. The most widely used ethics education assessment instrument is the Defining Issues Test (DIT) I & II. This instrument is not specific to the health professions. But it has been modified for use in, and influenced the development of other instruments in, the health professions. The DIT contains certain (...) philosophical assumptions (“Kohlbergian” or “neo-Kohlbergian”) that have been criticized in recent years. It is also expensive for large institutions to use. The purpose of this article is to offer a rubric—which the authors have named the Health Professional Ethics Rubric—for the assessment of several learning outcomes related to ethics education in health science centers. This rubric is not open to the same philosophical critiques as the DIT and other such instruments. This rubric is also practical to use. This article includes the rubric being advocated, which was developed by faculty and administrators at a large academic health science center as a part of a campus-wide ethics education initiative. The process of developing the rubric is described, as well as certain limitations and plans for revision. (shrink)
We content-analyzed sixteen business ethics textbooks to assess the extent to which small business and entrepreneurship concepts appear in these texts. We found that scenarios related to large corporations and executive level decision-making dominate discussions and applications. These texts have very little to no coverage of small business and entrepreneurship and relevant ethical issues. We discuss this missing link and implications for integrating small business,entrepreneurship, and ethics into business ethics education.
Concerns with improper collection and usage of personal information by businesses or governments have been seen as critical to the success of the emerging electronic commerce. In this regard, computer professionals have the oversight responsibility for information privacy because they have the most extensive knowledge of their organization's systems and programs, as well as an intimate understanding of the data. Thus, the competence of these professionals in ensuring sound practice of information privacy is of great importance to both researchers and (...) practitioners. This research addresses the question of whether male computer professionals differ from their female counterparts in their self-regulatory efficacy to protect personal information privacy. A total of 103 male and 65 female subjects surveyed in Taiwan responded to a 10-item questionnaire that includes three measures: protection (protecting privacy information), non-distribution (not distributing privacy information to others), and non-acquisition (not acquiring privacy information). The findings show (1) significant gender differences exist in the subjects' overall self-regulatory efficacy for information privacy, and, in particular, (2) that female subjects in this study exhibited a higher level of self-regulatory efficacy than males for the protection and non-acquisition of personal privacy information. The identification of the factorial structure of the self-regulatory efficacy concerning information privacy may contribute to future research directed to examining the links between privacy efficacy and psychological variables, such as ethical attitude, ethical intention, and self-esteem. Studies can also be extended to investigate how different cultural practices of morality and computer use in men and women may shape the different development patterns of privacy self-efficacy. Understanding the different cultural practices may then shed light on the social sources of privacy competence and the appropriate remedies that can be provided to improve the situation. (shrink)
This paper moves beyond corporate environmental disclosure (CED), and examines the concept of corporate sustainability disclosure (CSD) and CSD standards. While sustainability disclosure has been adopted by some larger firms, the majority of transnational firms do not yet participate in this process. This paper develops a framework and propositions for effective CSD standards. Consistent with general literature on standards, this study suggests that CSD standards that are broadly-focused and developed by private standard setters (e.g., GRI) hold the greatest promise for (...) widespread acceptance. Furthermore, the paper suggests that financial analysts--who provide the metrics for firm valuation—should participate in developing a universal set of CSD standards, in order to promote acceptance. (shrink)
Ethics training has been highlighted as essential for building and fostering business ethics in organizations. National and international trends show that over 40% of businesses have some form of business ethics training. We use data collected from 199 firms to examine the presence of ethics training in top Canadian companies and found that the presence varied by region and firm size, and that the Canadian average (35%) lags other countries.