A growing number of multinational companies (MNCs) report on their progress toward contributing to the Sustainable Development Goals (SDGs) in their annual reports, yet the amount and quality of the information they disclose varies significantly. The aim of this study is twofold: First, we investigate how transparent MNCs report on their SDG engagement and second, we study how the reported SDG engagement changed over time due to major shifts in sustainability reporting requirements. Using a dataset of the largest German MNCs, (...) we analyze their disclosure of SDG contribution reporting practices. Our results show that, overall, between 2016 and 2021 all German MNCs increased their SDG reporting activity and that the MNCs adopted four different practices to report their SDG engagement. We also found that the largest MNCs were more transparent and systematic in their SDG reporting than smaller MNCs, whose reporting was more heterogeneous. Our study contributes to legitimacy research and the role of transparency in corporate reporting as well as the debates on the efficacy of sustainability reporting legislation in the context of SDG engagement. Our findings imply that regulations on environmental and social regulation increase the transparency of sustainability reporting. (shrink)

Problems arise when applying the current procedural conceptualization of decision-making capacity to paediatric healthcare: Its emphasis on content-neutrality and rational cognition as well as its implicit assumption that capacity is an ability that resides within a person jeopardizes children’s position in decision-making. The purpose of the paper is to challenge this dominant account of capacity and provide an alternative for how capacity should be understood in paediatric care. First, the influence of developmental psychologist Jean Piaget upon the notion of capacity (...) is discussed, followed by an examination of Vygostky’s contextualist view on children’s development, which emphasizes social interactions and learning for decision-making capacity. In drawing parallels between autonomy and capacity, substantive approaches to relational autonomy are presented that underline the importance of the content of a decision. The authors then provide a relational reconceptualization of capacity that leads the focus away from the individual to include important social others such as parents and physicians. Within this new approach, the outcome of adults’ decision-making processes is accepted as a guiding factor for a good decision for the child. If the child makes a choice that is not approved by adults, the new conceptualization emphasizes mutual exchange and engagement by both parties. (shrink)

The hippocampal formation is known for its importance in conscious, declarative memory. Here, we report neuroimaging evidence in humans for an additional role of the hippocampal formation in nonconscious memory. We maskedly presented combinations of faces and written professions such that subjects were not aware of them. Nevertheless, the masked presentations activated many of the brain regions that unmasked presentations of these stimuli did. To induce a nonconscious retrieval of the faces and face-associated occupational information, subjects were instructed to view (...) the previously masked faces and to guess the professional category of each person—academic, artist, and workman. Guessing the professional category of previously masked versus new faces activated the left and right hippocampal formation and right perirhinal cortex as well as bilateral fusiform areas and fronto-temporal areas known to mediate the retrieval of semantic information. These activations within the semantic processing system suggest that conceptual knowledge acquired during masking was nonconsciously retrieved. Our data provide clues to an analogous role of the hippocampus in conscious and nonconscious memory. (shrink)

The relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the tax relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g., personal (...) assistance) were mentioned. Furthermore, also little-studied categories of tax behavior emerged, such as accepting tax behavior e.g., being available to the tax authorities, or stalling tax behavior e.g., the intentional creation of complexity. The results comprehensively summarize the determinants of the tax relationship and tax compliance behaviors. Additionally, results highlight future research possibilities and illustrate policy interventions. (shrink)

Wie werden in einzelnen Disziplinen Heureka-Effekte hervorgerufen? Wann leuchtet Wissenschaftlern in einem Fach ein Argument, ein Gedanke ein, wie werden sie davon überzeugt. Was sind die disziplinären Standards und wie sieht die Praxis im akademischen Alltag dazu aus? 15 Wissenschaftlerinnen und Wissenschaftler aus den Natur-, Geistes- und Sozialwissenschaften geben hierauf ihre Antworten in diesem Buch in einer Weise, dass alle, die das wissen wollen, sie auch verstehen.

While it is well known that SME owner–managers’ sustainability values and attitudes impact their company’s sustainability activities, they often face profit-driven institutional orders. In a qualitative study, we investigate which identities are critical for their engagement in sustainability and how these identities interrelate with their institutional environment. We applied a qualitative design with narratives from 29 owner–managers of hospitality businesses who belong to a New Zealand-based sustainability network. Our study revealed no single overarching sustainability identity; instead, six identities could be (...) identified as sustainability-related and be linked to different institutional orders. By analyzing the interplay between the identities and the institutional environment, we also found mechanisms on how SME owner–managers impact on their business’ sustainability. We revealed that an adequate institutional environment can foster the development of sustainability-related identities, which in turn can lead to cultural evolution towards more sustainability. By integrating identity theory with organizational institutionalism, we contribute to theoretical development and to further sustainability research at individual and institutional level. (shrink)

The involvement of children in non-beneficial clinical research is extremely important for improving pediatric care, but its ethical acceptability is still disputed. Therefore, various pro-research justifications have been proposed throughout the years. The present essay aims at contributing to the on-going discussion surrounding children’s participation in non-beneficial clinical research. Building on Wendler’s ‘contribution to a valuable project’ justification, but going beyond a risk/benefit analysis, it articulates a pro-research argument which appeals to a phenomenological view on the body and vulnerability. It (...) is claimed that children’s bodies are not mere physical objects, but body-subjects due to which children, as persons, can contribute to research that may hold no direct clinical benefit to them even before they can give informed consent. (shrink)

Key legislations in many countries emphasize the importance of involving children in decisions regarding their own health at a level commensurate with their age and capacities. Research is engaged in developing tools to assess capacity in children in order to facilitate their responsible involvement. These instruments, however, are usually based on the cognitive criteria for capacity assessment as defined by Appelbaum and Grisso and thus ill adapted to address the life-situation of children. The aim of this paper is to revisit (...) and critically reflect upon the current definitions of decision-making capacity. For this purpose, we propose to see capacity through the lens of essential contestability as it warns us against any reification of what it means to have capacity. Currently, capacity is often perceived of as a mental or cognitive ability which somehow resides within the person, obscuring the fact that capacity is not just an objective property which can be assessed, but always operates within a dominant cultural framework that “creates” that same capacity and defines the threshold between capable and incapable in a specific situation. Defining capacity as an essentially contested concept means using it in a questioning mode and giving space to alternative interpretations that might inform and advance the debate surrounding decision-making. (shrink)

Background: This article describes the overall attitudes of children, their parents, and attending physicians toward including or excluding pediatric patients in medical communication and health care decision-making processes. Methods: Fifty-two interviews were carried out with pediatric patients (n = 17), their parents (n = 19), and attending oncologists (n = 16) in eight Swiss pediatric oncology centers. The interviews were analyzed using thematic coding. Results: Parenting styles, the child's personality, and maturity are factors that have a great impact upon the (...) inclusion of children in their health care processes. Children reported the desire to be heard and involved, but they did not want to dominate the decision-making process. Ensuring trust in the parent–child and physician–patient relationships and respecting the child as the affected person were important values determining children's involvement. These two considerations were closely connected with the concern that fantasies are often worse than reality. Seeking children's compliance with treatment was a practical but critical reason for informing them about their health care. The urge to protect them from upsetting news sometimes resulted in their (partial) exclusion. Conclusions: The ethical imperative for inclusion of children in their health care choices was not so much determined by the right for self-determination, but by the need to include them. If children are excluded, they imagine things, become more isolated, and are left alone with their fears. Nevertheless, the urge to protect children is innate, as adults often underestimate children's coping capacities. (shrink)

Problems arise when applying the current procedural conceptualization of decision-making capacity to paediatric healthcare: Its emphasis on content-neutrality and rational cognition as well as its implicit assumption that capacity is an ability that resides within a person jeopardizes children’s position in decision-making. The purpose of the paper is to challenge this dominant account of capacity and provide an alternative for how capacity should be understood in paediatric care. First, the influence of developmental psychologist Jean Piaget upon the notion of capacity (...) is discussed, followed by an examination of Vygostky’s contextualist view on children’s development, which emphasizes social interactions and learning for decision-making capacity. In drawing parallels between autonomy and capacity, substantive approaches to relational autonomy are presented that underline the importance of the content of a decision. The authors then provide a relational reconceptualization of capacity that leads the focus away from the individual to include important social others such as parents and physicians. Within this new approach, the outcome of adults’ decision-making processes is accepted as a guiding factor for a good decision for the child. If the child makes a choice that is not approved by adults, the new conceptualization emphasizes mutual exchange and engagement by both parties. (shrink)

Cet article s’intéresse au potentiel des corpus web pour l’enseignement-apprentissage des langues étrangères. Les corpus web sont de très grands ensembles textuels provenant d’Internet. Leur constitution est largement automatisée, ce qui entraîne certaines caractéristiques qui peuvent laisser perplexes les spécialistes de l’apprentissage des langues médiées par les technologies (ALMT). Toutefois, les arguments suivants en leur faveur peuvent convaincre non seulement les linguistes, mais aussi les didacticiens : les corpus web contiennent des quantités de données très importantes permettant d’observer, à l’aide (...) d’outils de statistique textuelle, certaines caractéristiques de la langue en usage, qui sont moins visibles dans d’autres formes de représentation textuelle. Le mode de production de telles ressources est rationnel et peu coûteux. De plus, il semble légitime de les considérer comme le reflet d’une société en perpétuel changement, ayant tendance à s’organiser en réseaux. Dans cet article, je définirai les termes de « corpus pédagogique », « corpus réflexif » et « corpus web » et je comparerai les apports des deux derniers pour l’enseignement-apprentissage des langues étrangères. Je terminerai par la présentation d’éléments d’un scénario dédié à l’écriture d’une petite annonce destinée à vendre, donner ou échanger un objet. Conçu pour un public de l’enseignement secondaire en quatrième année d’apprentissage de l’allemand, ce scénario fournit le cadre pour l’évaluation du potentiel des corpus web dans un contexte pédagogique déterminé. (shrink)

Testimony of oppression is testimony that something constitutes or contributes to a form of oppression, such as, for example, “The stranger’s comment was sexist.” Testimony of oppression that is given by members of the relevant oppressed group has the potential to play an important role in fostering a shared understanding of oppression. Yet, it is frequently dismissed out of hand. Against the background of a recent debate on moral testimony, this paper discusses the following question: How should privileged hearers approach (...) testimony of oppression if they aim to do so in an ethically and epistemically sound way? Should they defer or try to understand? Both strategies constitute ways of learning from testimony of oppression. However, they differ in important respects and exclude each other. Because testimony of oppression is often based on personal experience, empathizing with the speaker can play an important role in trying to understand testimony of oppression. While the fact that empathy can change your mind and the advantages of understanding over knowledge support trying to understand as the right approach to testimony of oppression, considerations of the “limits of empathy” and the value of deference support deferring. I argue that, on balance, these contrasting arguments allow for a limited defense of the role of empathy in learning from testimony of oppression. We should try to understand testimony of oppression by empathizing with the speaker, but not treat our ability to understand as a condition on accepting a speaker’s claim. (shrink)

Although moral relativists often appeal to cases of apparent moral disagreement between members of different communities to motivate their view, accounting for these exchanges as evincing genuine disagreements constitutes a challenge to the coherence of moral relativism. While many moral relativists acknowledge this problem, attempts to solve it so far have been wanting. In response, moral relativists either give up the claim that there can be moral disagreement between members of different communities or end up with a view on which (...) these disagreements have no “epistemic significance” because they are always faultless. This paper introduces an alternative strategy: accounting for disagreement in terms of “metalinguistic negotiation”. It argues that this strategy constitutes a better solution to the challenge disagreement poses for moral relativists because it leads to a nuanced understanding of the epistemic significance of moral disagreement between members of different communities. The upshot is a novel account of disagreement for moral relativists that has consequences for how moral relativism should be understood. (shrink)

Taal staat in de politiek centraal: in de Tweede Kamer, op social media en in het publieke debat wordt met woorden gestreden. Ook in de filosofie wordt taal steeds met politiek verbonden. Maar wie in staat is tot spreken staat nooit vast: in Black Lives Matter, #MeToo en klimaatmarsen eisen mensen die van oudsher tot zwijgen werden gebracht hun stem op. Stilte kan onderdrukken - soms wordt mensen (en andere dieren) letterlijk hun taal afgenomen, soms figuurlijk. Spreek, zegt de dichter (...) Audre Lorde terecht, je stilte zal je niet beschermen. Maar stilte heeft ook een andere kant: het kan een manier van verzet zijn, een schuilplaats, of deel van een gesprek in de vorm van luisteren en zwijgen. In een wereld waarin steeds harder geschreeuwd wordt moeten we leren af en toe ook stil te zijn. Om de rol van stilte te verkennen en de contouren te schetsen voor nieuwe politieke omgangsvormen, brengt Eva Meijer in 'Verwar het niet met afwezigheid. Over politieke stiltes' de verschillende soorten politieke stiltes in kaart. Ze markeert op originele wijze en met kennis van zaken de morele dilemma's die in het verhitte (social) mediadebat nauwelijks meer ter sprake komen."--Publisher information. (shrink)

One of the reasons why empathy is a topic of enduring interest is the role it can play in understanding others. Empathy can help us to predict each other’s future actions and explain past ones; to...

A recent wave of academic and popular publications say that utopia is within reach: Automation will progress to such an extent and include so many high-skill tasks that much human work will soon become superfluous. The gains from this highly automated economy, authors suggest, could be used to fund a universal basic income (UBI). Today's employees would live off the robots' products and spend their days on intrinsically valuable pursuits. I argue that this prediction is unlikely to come true. Historical (...) precedent speaks against it, but the main problem is that the prediction fundamentally misunderstands how capitalism works—its incentives to increase or decrease production, its principles of income allocation, and the underlying conception of merit. (shrink)

I argue that epistemological disjunctivism, as defended by Pritchard (2012) or McDowell (1982/2009), faces a dilemma. To avoid collapsing into the “highest common factor view” (McDowell 1982/2009, 80), it has to combined with a metaphysical brand of disjunctivism. This is so because the epistemological disjunctivist’s contention, that veridical perception provides the perceiver with reflectively accessible epistemic reasons that are superior to those provided by hallucination, is tenable only if underwritten by the naïve realist claim that perception is partly constituted by (...) the perceived fact. As I argue, this claim inexorably leads to metaphysical disjunctivism. So, epistemological disjunctivism cannot be advertised as a view that shares some of the advantages of metaphysical disjunctivism, but is less extreme and therefore more widely acceptable. In addition to presenting the dilemma, I discuss and reject one route of escape for the epistemological disjunctivist. (shrink)

An exploration of the meaning and role of the concepts of empathy and sympathy in Herder’s thought, showing that the two concepts permeate his entire philosophy.

When we learn about a severe moral transgression that has been committed, we are often not only horrified but also puzzled. We are inclined to raise questions such as ‘Why did they do this?’ or exclaim: ‘I cannot understand why anyone would do such a thing!’. This suggests that there is something difficult to understand about severe moral wrongs. In this paper, I offer an explanation of the phenomenon that severe moral transgressions are often difficult to understand. I begin by (...) arguing that the relevant sense in which we try but often fail to understand morally bad action is that we try but fail to empathize with the agent at the time of the action. Then, I introduce a distinction between two broad kinds of morally bad action. Finally, I show that each of these kinds of morally bad action gives rise to obstacles to empathizing with the agent at the time of the action. Based on this explanation, I consider whether we should try to overcome this limitation to our understanding. (shrink)

Geach is best known for his contributions to theoretical philosophy: Most of his more than one hundred papers and a dozen books are on logic, philosophy of language and metaphysics. But he also made significant contributions to ethics. Particularly influential were a series of short metaethics papers, which are small masterpieces, both in terms of philosophical content and style. In usually less than ten pages, Geach delivers sharp analyses and powerful objections against influential schools. His arguments are always so clear (...) and his examples so simple that they leave the reader wondering why no one before Geach detected the problems he points out. (shrink)

We answer the title question with a qualified “No.” We arrive at this answer by spelling out what the proper place of the concept 'happiness' is in a neo-Aristotelian virtue ethics: (1) Happiness in the sense of personal well-being has only a loose relation to virtue; it doesn't deserve any prominent place in virtue ethics. (2) Happiness in the sense of flourishing is impossible without virtue, but that doesn't imply that individual actions should aim at flourishing. (3) Instead, flourishing sets (...) the standard of good practical reasoning; it is hardly ever the proper aim of a practical inference. This paper begins with a common (mis)interpretation of neo-Aristotelian virtue ethics, on which it is a form of rational egoism. We then develop our alternative understanding against this foil. (shrink)

Following Elizabeth Anscombe, rights exist within practices. A right consists in a bundle of possible and impossible moves within the relevant social 'game', e.g. the practice of private property. What becomes of basic rights on such a social-constructivist conception? Metaphysically, basic rights do not differ from other rights. The right not to be murdered, however, enjoys a transcendental status within Anscombe's moral philosophy, and this construction might extend to other basic rights: Since practical reasoning is directed at the good life, (...) there can be no sound practical inference concluding in murder. Anscombe's argument for this presupposes a particular conception of human dignity, which is quite similar to the dominant conception in contemporary human rights literature. (shrink)

I present an explanatory argument for the reasons-first view: It is superior to knowledge-first views in particular in that it can both explain the specific epistemic role of perception and account for the shape and extent of epistemic justification.

A realist view of numbers often rests on the following thesis: statements like ‘The number of moons of Jupiter is four’ are identity statements in which the copula is flanked by singular terms whose semantic function consists in referring to a number (henceforth: Identity). On the basis of Identity the realists argue that the assertive use of such statements commits us to numbers. Recently, some anti-realists have disputed this argument. According to them, Identity is false, and, thus, we may deny (...) that the relevant statements commit us to numbers. The present paper argues that the correct linguistic analysis of the relevant number statements supports the anti-realist view that Identity is false. However, as will further be shown, pace the anti-realist, this analysis does not establish that such statements do not commit us to numbers after all. (shrink)

Many legal, social, and medical theorists and practitioners, as well as lay people, seem to be concerned with the harmfulness of discriminative practices. However, the philosophical literature on the moral wrongness of discrimination, with a few exceptions, does not focus on harm. In this paper, I examine, and improve, a recent account of wrongful discrimination, which divides into a definition of group discrimination, and a characterisation of its moral wrong-making feature in terms of harm. The resulting account analyses the wrongness (...) of discrimination in terms of intrapersonal comparisons of the discriminatee’s actual, and relevantly counterfactual, well-being levels. I show that the account faces problems from counterfactuals, which can be traced back specifically to the orthodox - comparative, counterfactual, welfarist - concept of harm. I argue that non-counterfactual and non-comparative harm concepts face problems of their own, and don’t fit easily with our best understanding of discrimination; hence they are unsuitable to replace the orthodox concept here. I then propose a non-orthodox - comparative, counterfactual, hybrid - concept of harm, which relies on counterfactual comparisons of ways of being treated. I suggest how such a concept can help us handle the problems from counterfactuals, at least for my account of discrimination. I also show that there are similar proposals in other harm-related debates. An upshot of the paper is thus to corroborate the case for a non-orthodox, hybrid concept of harm, which seems better able to fulfil its functional roles in a variety of contexts. (shrink)

In this paper, we argue that ‘good care’ in residential nursing homes is enacted through different care practices that are either inspired by a ‘professional logic of care’ that aims for justice and non-maleficence in the professional treatment of residents, or by a ‘relational logic of care’, which attends to the relational quality and the meaning of interpersonal connectedness in people’s lives. Rather than favoring one care logic over the other, this paper indicates how important aspects of care are constantly (...) negotiated between different care practices. Based on the intricate everyday negotiations observed during an ethnographic field study at an elderly nursing home in Germany, the paper puts forth the argument that care is always a matter of tinkering with different, sometimes competing ‘goods’. This tinkering process, which unfolds through ‘intuitive deliberation’, ‘situated assessment’ and ‘affective juggling’ is then theorized along the conceptualization of a ‘practical ethics of care’: an ethics which makes no a priori judgments of what may be considered as good or bad care, but instead calls for momentary judgments that are pliable across changing situations. (shrink)

As the pre-eminent Enlightenment philosopher, Kant famously calls on all humans to make up their own minds, independently from the constraints imposed on them by others. Kant's focus, however, is on universal human reason, and he tells us little about what makes us individual persons. In this book, Katharina T. Kraus explores Kant's distinctive account of psychological personhood by unfolding how, according to Kant, we come to know ourselves as such persons. Drawing on Kant's Critical works and on his (...) Lectures and Reflections, Kraus develops the first textually comprehensive and systematically coherent account of our capacity for what Kant calls 'inner experience'. The novel view of self-knowledge and self-formation in Kant that she offers addresses present-day issues in philosophy of mind and will be relevant for contemporary philosophical debates. It will be of interest to scholars of the history of philosophy, as well as of philosophy of mind and psychology. (shrink)

ZusammenfassungEin gelungenes Arzt-Patient-Verhältnis, das auf gegenseitigem Vertrauen und ärztlicher Verantwortung basiert, ist ein zentraler Bestandteil des Ideals der ärztlichen Profession. Aktuell wird vielfach von einem neuen „ökonomischen Paradigma“ in der Medizin gesprochen, das dieses Verhältnis vermeintlich unterminiert. Als ein wichtiges Merkmal dieses Paradigmas gilt das Verständnis vom Patienten als Kunden, der charakterisiert ist durch seine Selbstbestimmung bzw. Autonomie. Wie stellt sich die Kundenrolle nun aber bei vulnerablen Patientengruppen dar, die in ihrer Autonomie eingeschränkt sind, und was bedeutet dies wiederum für (...) das Arzt-Patient-Verhältnis? In dem vorliegenden Artikel wollen wir deshalb die Fragestellung verfolgen, ob sich ärztliche Verantwortung bzw. das Arzt-Patient-Verhältnis ändert, wenn sich der (vulnerable) Patient als Kunde begreift. Als Analysesetting dient die Palliativmedizin, da sie als Beispiel für eine besonders vulnerable Patientengruppe gelten kann. Als Basis der Argumentation werden die Ergebnisse einer qualitativen Studie herangezogen, welche die Einstellungen von Palliativpatienten zum Thema „der Patient als Kunde“ erhob sowie der Frage nachging, ob sich Palliativpatienten, speziell im Rahmen von medizinischen Entscheidungen, als selbstbestimmt begreifen. Die Studienergebnisse zeigen, dass Autonomie relational verstanden werden muss und dem Arzt eine entscheidende Rolle in der Ermöglichung von Patientenselbstbestimmung zukommt – ganz unabhängig von der Selbstattribuierung der Befragten als Kunde oder Patient. Anschließend werden diese Ergebnisse dahingehend analysiert, ob sie als Ausdruck einer Veränderung des Arzt-Patient-Verhältnisses und der ärztlichen Verantwortung gegenüber den Patienten zu werten sind. Hieraus folgernd wird nach den praktischen Implikationen für das Arzt-Patient-Verhältnis auf der Grundlage der „Ethics of Care“ gefragt sowie auf die individuelle Betreuungsnotwendigkeit, speziell von vulnerablen Patientengruppen, verwiesen. (shrink)

There is a theorem that shows that it is impossible for an algorithm to jointly satisfy the statistical fairness criteria of Calibration and Equalised Odds non-trivially. But what about the recently advocated alternative to Calibration, Base Rate Tracking? Here, we show that Base Rate Tracking is strictly weaker than Calibration, and then take up the question of whether it is possible to jointly satisfy Base Rate Tracking and Equalised Odds in non-trivial scenarios. We show that it is not, thereby establishing (...) an even more general impossibility theorem. (shrink)