This study compares the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet by Portuguese listed companies in 2004 and compares the Internet and 2003 annual reports as disclosure media. The results are interpreted through the lens of a multi-theoretical framework. According to the framework adopted, companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to (...) their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies. (shrink)
Firms engage in corporate social responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both. Investments in socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related namely to know-how and corporate culture. In (...) effect, investing in social responsibility activities and disclosure has important consequences on the creation or depletion of fundamental intangible resources, namely those associated with employees. The external benefits of CSR are related to its effect on corporate reputation. Corporate reputation can be understood as a fundamental intangible resource which can be created or depleted as a consequence of the decisions to engage or not in social responsibility activities and disclosure. Firms with good social responsibility reputation may improve relations with external actors. They may also attract better employees or increase current employees’ motivation, morale, commitment and loyalty to the firm. This article contributes to the understanding of why CSR may be seen as having strategic value for firms and how RBP can be used in such endeavour. (shrink)
This study provides empirical evidence on how corporate sustainability performance (CSP), as proxied by membership of the Dow Jones sustainability index, is reflected in the market value of equity. Using a theoretical framework combining institutional perspectives, stake-holder theory, and resource-based perspectives, we develop a set of hypotheses that relate the market value of equity to CSP. For a sample of North American firms, our preliminary results show that CSP has significant explanatory power for stock prices over the traditional summary accounting (...) measures such as earnings and book value of equity. However, further analyses suggest that we should not focus on corporate sustainability itself. Our findings suggest that what investors really do is to penalize large profitable firms with low level of CSP. Firms with incentives to develop a high level of CSP not engaging on such strategy are, thus, penalized by the market. (shrink)
o artigo trata da compreensáo da Modernidade no pensamento de Foucault abordando a dimensáo historica da atualidade na esfera de problematizaçáo socio-politica dos nossos dias. Seu nucleo de argumentacáo concentra-se nas condições de exame da questáo etica atraves da leitura que Foucault faz de Kant do principio da maioridade , do telos da afiio e da autonomia individual. Com isto o artigo propõe um eixo de analise da ideia foucaultiana de uma estetica da existencia a partir da relaçao entre subjetividade (...) e poder. (shrink)
The document starts by skating that the concept of progress, which is key in the Enlightenment programme of philosophy of history, has disappeared in our society of risk, and wonders whether it is today possible rethinking the philosophy of history. The second part refers to the denial of philosophy of history by Badiou and Lyotard, as a consequence of the disappearance of the “modern subject”, which was the core of philosophy of history. There are many “histories”, but there is not (...) one “History”. The third part of the paper looks for a way out from that denial, finding it in the sartrean concept of “alienation”, which involves a changein the human relationships (“reification”) as a consequences of the “subject matter worked by praxis”, which is a concept that allows us to speak today of a universal history, whose “no‐subject” would be that “worked subject matter”. The conclusion of the paper is that the aim of philosophy today is not to “contemplate the world” or “change the world” but rather to “take care of the world”. (shrink)
The paper starts by stating that the concept of progress, which is a key factor in the Enlightenment programme on the philosophy of history, has vanished from our society of risk, and posits whether it is possible today to rethink the philosophy of history. The second part refers to the negation of this philosophy by Badiou and Lyotard, due to the disappearance of the “modern subject”, which lay at its heart. There are many “histories”, but there is no single “History”. (...) The third part of the paper seeks to counteract that negation through the Sartrean concept of “alienation”, which involves a change in human relationships (“reification”), resulting from the “subject matter worked by praxis”. This is a concept that allows us to speak today of a universal history, whose “no-subject” would be that “worked subject matter”. The paper concludes by affirming that the aim of philosophy today is not to “contemplate the world” or “change the world” but rather to “take care of the world”. (shrink)
Through a convenience sample of 260 employees, the study shows how employees’ perceptions about corporate citizenship (CC) predict their affective commitment. The study was carried out in Portugal, a high in-group and low societal collectivistic culture. Maignan et al.’s ( 1999 , Journal of the Academy of Marketing Science 27 (4), 455–469) construct, including economic, legal, ethical, and discretionary responsibilities was used. The main findings are: (a) contrary to what has been presumed in the literature, the discretionary dimension includes two (...) factors: CC toward employees and toward community; (b) perceptions of CC explain 35% of unique variance of affective commitment; (c) the best predictors are perceptions of economic and legal CC and, mainly, perceptions of discretionary CC toward employees; (d) the perceptions of discretionary CC toward employees are significantly better predictors of affective commitment than are perceptions of economic, ethical, and discretionary CC toward the community; (e) perceived inconsistency of the several CC dimensions is detrimental to employees’ affective commitment. The study questions the four-dimensional model of the CC construct as operationalized by Maignan et al., suggests that culture should be included as a moderating variable in future research, and stresses that affective commitment may decrease when employees perceive that their organizations act upon the several areas of CC inconsistently. (shrink)
Humans have developed the capacity to approve or disapprove of the behavior of their children and of unrelated individuals. The ability to approve or disapprove transformed social learning into a system of cumulative cultural inheritance, because it increased the reliability of cultural transmission. Moreover, people can transmit their behavioral experiences (regarding what can and cannot be done) to their offspring, thereby avoiding the costs of a laborious, and sometimes dangerous, evaluation of different cultural alternatives. Our thesis is that, during ontogeny, (...) the evaluative communication (approval/disapproval) between parents and offspring is substituted by other evaluative communications among peers, like individuals of the same generation. Each person belongs to a reference social group with individuals that interact more intensively. Humans have developed psychological mechanisms that enable cultural transmission by being receptive to parental advice as well as their reference social group. The selective pressure that promoted these new evaluative interactions arose to facilitate the establishment of efficient cooperative relationships. In short, the social control of behavior is essential to understand human cultural transmission. (shrink)
William O. Stephens is to be applauded for the way in which he presents and analyzes some paradigmatic Stoic arguments, and thus defends Stoicism from the misplaced charges of Jim Cheney. Nonetheless, Stephens’ individualist interpretation of what he calls Stoic “logocentrism” obscures key features of the Stoics’ theory of value and their related ethic and metaphysic. Once the Stoics are allowedto speak for themselves, it emerges that they adhered to a holistic axiology, that for them virtue lay in conformity with (...) cosmic nature, and that the standard charges of anthropocentrism and blindness to natural beauty, often wielded by environmental philosophers against them, are misguided. (shrink)
O presente artigo tem como finalidade a investigação do pensamento filósofo alemão Eric Weil (1904-1977), em especial a sua ideia de socialização e universalização, presente na obra Filosofia Política (1956). Primeiramente será investigado o problema da maldade ou violência naturais, herdadas, portanto, naturalmente pelo homem, chegando depois ao estudo da necessidade de superação dessa violência, que se manifesta ao indivíduo particular e que é manifestada também na sociedade. Por último, será estudado o dever do filósofo político, a saber, a superação (...) e efetivação de uma sociedade cada vez mais universalizada, dever esse que torna a filosofia imprescindível para a sociedade globalizada do século XXI. (shrink)
The grammatical constraints on anaphoric binding, known as binding principles, are observed to form a classical square of oppositions. These constraints are then analysed as the effect of phase quantifiers over reference markers in grammatical obliqueness hierarchies, and the resulting phase quantifiers are shown to be organised in a square of logical duality. The impact of this result on the distinction between quantificational and referential nominals as well as on the logical foundations of the semantics of nominals in general is (...) discussed. (shrink)
The present paper deals with the notion of complementarity associated with Salmon’s proposal of peaceful coexistence between scientific explanation models. The relation between the coexistence of such models and theoretical reduction is studied. Finally a way of understanding peaceful coexistence is proposed which does not rely on pragmatic factors and also allows us to return to the use of the explanatory capacity of theories as a value of relevance in the rational choice between scientific theories.
En A Letter Concerning Toleration John Locke argumenta en favor de la tolerancia religiosa afirmando que el Estado no puede mejorar la vida de las personas forzándolas a vivir de acuerdo con creencias que ellas no suscriben. Más recientemente, Ronald Dworkin y Will Kymlicka han desarrollado argumentos similares. En el caso del primero, contra ciertas políticas paternalistas; en el del segundo, en apoyo de la tesis liberal de la neutralidad estatal. Mi propósito en el presente artículo es analizar la plausibilidad (...) de dichos argumentos concebidos como una defensa de la tesis de la neutralidad estatal. Intentaré demostrar que ambas versiones del argumento fracasan. En la sección II, cuestionaré la capacidad de los argumentos para respaldar las conclusiones que aspiran establecer, sin objetar la plausibilidad de las premisas involucradas. En la sección III, desarrollaré tres objeciones contra la concepción del bienestar crítico que constituye el corazón de ambas versiones del argumento. In A Letter Concerning Toleration, John Locke argues in favor of religious toleration positing that the state cannot make a person's life better by forcing that person to live according to beliefs he refuses. More recently, Ronald Dworkin and Will Kymlicka have developed similar arguments. In the first case, against some paternalistic policies; in the second, in support of the liberal ideal of state neutrality. My aim in the present paper is to analyze the plausibility of these arguments conceived as a defense of liberal neutrality. I will prove that both versions of the argument fail. In section II, I will object the argument's capability to support the conclusions it attempts to establish, without raising doubts about the reliability of its premises. In section III, I will submit three objections against the conception of critical well-being that constitutes the core of both versions of the argument. (shrink)
Las fallas predictivas obligan a alguna modificación en las teorías, lo cual, en muchos casos, consiste en detectar algún factor que ha interferido en el experimento. Podría ser que se tratara de un factor de un tipo ya reconocido por la teoría o bien que fuera necesario proponer un factor de un tipo no conocido hasta el momento. En este trabajo proponemos un ordenamiento de los cambios en las teorías de acuerdo con el tipo de factor propuesto en la modificación. (...) Este ordenamiento puede utilizarse para distinguir los cambios en ciencia normal de los cambios revolucionarios. Nuestra propuesta se realiza sobre la base de que una teoría admite únicamente un número finito de tipos de factores. /// The failure of a prediction forces some modification of the theory, which in many cases means locating some factor that interfered in the experiment. A factor may be found of a type already recognized by the theory. Or it may be the case that it becomes necessary to propose an as yet unknown factor. Here we suggest an ordering of theory changes according to the type of factor proposed. The ordering may be used to distinguish normal change from revolutionary change. Our proposal is based on the thesis that a theory admits only a finite number of types of factors. (shrink)
The Perception and Attention Deficit (PAD) model of visual hallucinations is as limited in generality as other models. It does, however, raise an interesting hypothesis on the role of attentional biases among proto-objects. The prediction that neither impaired attention nor impaired sensory activation alone will produce hallucinations should be addressed in future studies by analysing partial correlations between putative causes and hallucinatory effects.
Ainda pouco estudada, a última fase do pensamento de Michel Foucault traz contribuições inegáveis ao debate ético e político de nossa época, sobretudo por enfatizar o papel do indivíduo e das coletividades nas lutas de transformação das estruturas de poder ora vigentes. Os modos de ser das lutas de resistência, sua importância no quadro referencial do último Foucault, revelam uma dimensão política antes insuspeitada em sua obra. Essa dimensão, para além da analítica do poder, concede aos pequenos e múltiplos movimentos (...) de contestação papel importante e decisivo para o futuro da vida sociopolítica, fora do quadro programático dos partidos políticos estabelecidos e das formas de ação instituídas. O que nos leva a retomar, a partir de novos referenciais teóricos, a discussão sobre o potencial revolucionário ainda possível da atualidade. (shrink)
This article interprets the accounts and testimonies of native Chilean Pentecostalism, from a philosophical approach. In these accounts Pentecostal dilemmas are expressed and that oppressed beings prove by the economical and social conditions that the Chilean society lived in the 20th century. These dilemmas manifest anguish produced by absurd, emptiness and loneliness; that rise due to illness, alcoholism and poverty, which leads the individual to critical situations that push him to choose being Pentecostal, stigmatized beings and socially excluded, or to (...) suffer and death. Once they have chosen being Pentecostal the symbolic exodus starts, interpreting the past, the society and individuality in a tragic way. (shrink)
Miguel Díaz has succeeded quite well not only in providing support for popular Hispanic religion through an analysis of ideas from Karl Rahner, but skillfully meets several possible objections or alternatives. Nonetheless, the more sophisticated forms of Hispanic theology must also be sustained, if only to address adequately the transcendental atheism that the current and subsequent generation of Latino/a college students will encounter.
Mediante un lenguaje paradojal, la obra de Miguel de Unamuno plantea de modo recurrente la cuestión de Dios, especialmente en el libro Del sentimiento trágico de la vida. Lo plantea bajo dos perspectivas: la del Dios pensado y la del Dios sentido. En ambos casos se trata de un Dios personal cuyo encuentro tiene lugar por vía de la intuición vivencial y el recogimiento. Se reconocen allí coincidencias con San Juan de la Cruz, y en general, con la mística (...) al privilegiar el sentimiento frente al entendimiento, la vivencia frente a la racionalidad. (shrink)
Traduçáo do artigo "'God is dreaming you': Narrative as Imitatio Dei in Miguel de Unamuno," artigo publicado originalmente Janus Head –Interdisciplinary Studies in Continental Philosophy, Literature, and the Arts , Volume 7, Issue 2.