As the world has turned into a global village, it has created many challenges for human resource departments regarding the management of a diverse workforce in satisfying the employees and creating a diverse yet safe environment for them that does not make them uncomfortable. The current study has investigated the effect of human resource practices on the diversity climate with the mediation of job satisfaction. The data has been collected from human resource personnel of multinationals in China with the help (...) of 316 participants. The study deployed SEM analysis to analyze and measure the effect of training and development along with performance appraisal on the diversity climate. The findings of the study revealed that training and growth or development do not have an impact on the diversity climate, however, performance appraisal has a strong positive impact. Similarly, the mediating role of job satisfaction has been found to ensure the relationship of training and development and performance appraisal with the diversity climate. This study has provided certain implications for the HR managers of multinationals to ensure a secure diversity climate for a diverse workforce. (shrink)

该书分“修辞理论探索”、“双关新论”、“修辞文化论”、“语体风格论”、“修辞学史研究”、“争鸣与质疑”等七部分,收入相关论文34篇。.

This paper approaches Husserl’s analysis of time-consciousness from a mereological perspective. Taking as inspiration Bergson’s idea that pure durée is a multiplicity of interpenetration, I will show, from within Husserlian phenomenology, that the absolute flow can indeed be described as a whole of interpenetrating parts. This mereological perspective will inform my re-consideration of the much-discussed issue of Husserl’s self-criticism concerning the schema of content and apprehension. It will also reveal a fundamental similarity between Husserl’s conception of the absolute flow and (...) Sartre’s conception of lived temporality. This paper consists of four sections. Section 2 presents the basic elements of Husserl’s mereology. Section 3 introduces the difficulty encountered by Husserl’s early account of time that makes use of the schema. I will examine Barry Dainton’s criticism of Husserl’s theory of time-consciousness against the background of the older debate between Meinong and Stern, a debate that has informed Husserl’s own account. Section 4 distinguishes two common criticisms of the schema from Husserl’s own self-criticism, which is in turn divided into two steps. It is shown how the second step of this self-criticism implies the interpenetration of the absolute flow and responds to Dainton’s criticism. Finally, Sect. 5 concludes with some comparative remarks. I will show how Husserl’s notion of absolute flow, as mereologically interpreted, anticipates Sartre’s conception of consciousness as self-transcendence, as well as how it accommodates the apparently conflicting mereological intuitions of Aristotle and Bergson. (shrink)

In this article, I analyze the evolution of Husserl's view on the normativity of logic and the corresponding changes in his phenomenological analysis of judgment. Initially, in the Prolegomena, Husserl claimed that the laws of pure logic are ideal and acquire normative status only as a result of application. Later, however, he revised this position and claimed that the same laws are at once ideal and normative. Sections 1 and 2 present textual evidence for attributing such a change of position (...) to Husserl, which is not generally acknowledged in the literature. Section 3 critically examines Husserl's early position, with specific attention to the model of instantiation. Sections 4–6 identify three key stages in the development of Husserl's theory of judgment that lead to the normative conception of pure logic: (1) the critique of the dissociation of ideal content and assertive force; (2) the rejection of the instantiation model of proposition and the development of a new account in terms of identification; (3) the genetic‐phenomenological interpretation of proposition and the elaboration of the three‐layer structure of pure logic. (shrink)

Abstract Chinese culture has remained steady, stretching through time as long and unbroken as the Great Wall. In thousands of years, Chinese culture has exhibited a remarkable ability to assimilate foreign intrusions. Even though several times throughout Chinese history minority nationalities have been in military and political control of China, they were gradually assimilated by Chinese culture. Christianity has spent more than a thousand years attempting to convert the Chinese with only negligible success. However, why was Marxism able to become (...) the dominant ideology in only 30 years? This article discusses the critical cultural roots of the different destinies of Marxism and Christianity within the Great Wall. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Found in Translation: “New People” in Twentieth-Century Chinese Science Fiction by Jing JiangYingying HuangJing Jiang. Found in Translation: “New People” in Twentieth-Century Chinese Science Fiction. New York: Columbia University Press, 2021. 144 pp. Paperback, ISBN 9780924304941.One of the Association of Asian Studies’ Asia Shorts series, Jing Jiang’s monograph is a delightful 130-page read including notes and a bibliography. It contributes new and cross-cultural perspectives to the Chinese SF (...) scholarship that has recently been invigorated by a plethora of translations into English, animated discussions at conference panels and themed lectures, and book-length studies such as Nathaniel Isaacson’s Celestial Empire: The Emergence of Chinese Science Fiction (2017), which focuses on China’s early twentieth century, and Hua Li’s Chinese Science Fiction during the Post-Mao Cultural Thaw (2021), which deals with works published between 1978 and 1981, to name just a couple. Jiang’s book covers both periods and the time in between with a purpose to investigate “how Chinese science fiction participates and intervenes in Chinese conceptualizations of the modern at critical junctures over the last century” (1), which Jiang achieves through comparative readings of texts brought into dialogue via translation. A shared theme of the texts studied is, as the book title suggests, the creation of a “new people,” either through edification or high-tech means such as bioengineering. Therefore, the interventions by science fiction that this study is concerned with are chiefly in debates about modern citizenry, subjectivity, and humanity in China’s twentieth century, when science fiction enjoyed its first two “booms.”This book has an introduction, four chapters, and an epilogue. The introduction offers a brief history of Chinese science fiction and announces the author’s intention to “situate Chinese science fiction within a dynamic model of world literature” (2). Jiang makes two crucial points: first, Chinese science fiction is a product of translation and transculturation, which [End Page 591] requires an intertextual and comparative study; second, contrary to its designation as a popular genre in the West, science fiction in China has been a form of elite literature and even a part of statist thinking. While this introduction may seem a bit long for a short book with “conciseness” as one of its marketing guidelines—the account of Lu Xun’s early life and turn to literature, for example, may be a little too elaborate for its purpose (10–12)—it lays a solid foundation for discussions about science fiction’s translingual dimensions and role in China’s nation-building discourse to develop through the chapters.The expansive first chapter, “Medicine for the Mind, Panacea for the Nation: How Did the Stories of Science and Fiction Become One?” is yet another historical survey, occasionally repeating points from the introduction, but this time of the background, genesis, and early growth of science fiction in China from the mid-nineteenth to the early twentieth century (i.e., the late Qing dynasty [1644–1911] and early Republican era [1912–49]). Jiang gives a detailed account of occurrences deemed important to the rise and confluence of fiction and science within China’s nation-building discourse, including literati intellectuals’ promotion of “new fiction” and the dissemination of scientific knowledge, highlighting the roles played by central figures like Liang Qichao, Lu Xun, and John Fryer. Jiang makes the illuminating observation that Fryer’s stipulation of a “new novel” for a fiction contest he organized in Shanghai in 1895 foreshadowed China’s literary realism and the vernacular movement (30), and her remarks about translation, Chinese science fiction’s inherent hybridity, and its mission to cure the nation well echo the book’s central argument about the genre’s interventions.A shorter chapter follows, entitled “Scientifically Formed or Reformed: Bioengineering and Other Fantasies about a New Species of National Subjects,” which examines early science fiction stories about manufacturing humanity and argues that these texts “gave rise to a literary vision that believed literally in the malleability or programmability of the soul” (39). During the first boom of Chinese science fiction in the 1900s, translations of and sequels to Western stories showcase the debate about science’s power of shaping the soul... (shrink)

The basic aim of this research study is to describe the Applications of the fusion of aesthetic philosophy and practical philosophy in film and television music production. This research study depends upon primary data analysis for measuring the research study to generate different questions related to the aesthetic philosophy and practical philosophy to determine the research study used smart PLS and run different results related to the variables. Modern philosophy of art includes the philosophy of film as a well-established subfield. (...) Although philosophers were among the first academics to write studies of the new art form in the early decades of the twentieth century, the area did not enjoy considerable development until the 1980s, when a resurgence began. The rapid expansion of this sector can be attributed to a wide variety of factors. Let it be enough to state that the evolution of philosophy as a discipline and the growing importance of cinema in popular culture has made it crucial for philosophers to view the film as an art form on par with literature, music, and the visual arts. The overall research study found that there are negative and some positive relations between aesthetic philosophy and practical philosophy in music production. The result found that significant relationship between aesthetic philosophy and practical philosophy in film and television. (shrink)

Biomedical moral enhancement, or BME for short, aims to improve people’s moral behaviors through augmenting, via biomedical means, their virtuous dispositions such as sympathy, honesty, courage, or generosity. Recently, it has been challenged, on particularist grounds, however, that the manifestations of the virtuous dispositions can be morally wrong. For instance, being generous in terrorist financing is one such case. If so, biomedical moral enhancement, by enhancing people’s virtues, might turn out to be counterproductive in terms of people’s moral behaviors. In (...) this paper, we argue, via a comparison with moral education, that the case for the practice of biomedical moral enhancement is not weakened by the particularists’ stress on the variable moral statuses of the manifestations of our virtues. The real challenge from the particularists, we argue, lies elsewhere. It is that practical wisdom, being essentially context-sensitive, cannot be enhanced via biomedical means. On the basis of this, we further argue that BME ought to be used with great caution, for it may wrongly enhance, for instance, a terrorist financier’s generosity, a robber’s courage, or an undercover detective’s honesty. Finally, we sketch how boundaries can be set on the use of BME, and address some potential objections to our position. (shrink)

Controversies surrounding social media platforms have provided opportunities for institutional reflexivity amongst users and regulators on how to understand and govern platforms. Amidst contestation, platform companies have continued to enact projects that draw upon existing modes of privatized governance. We investigate how social media companies have attempted to achieve closure by continuing to set the terms around platform governance. We investigate two projects implemented by Facebook (Meta)—authenticity regulation and privacy controls—in response to the Russian Interference and Cambridge Analytica controversies surrounding (...) the 2016 U.S. Presidential Election. Drawing on Goffman’s metaphor of stage management, we analyze the techniques deployed by Facebook to reinforce a division between what is visible and invisible to the user experience. These platform governance projects propose to act upon _front-stage data relations:_ information that users can see from other users—whether that is content that users can see from “bad actors”, or information that other users can see about oneself. At the same time, these projects relegate _back-stage data relations_—information flows between users constituted by recommendation and targeted advertising systems—to invisibility and inaction. As such, Facebook renders the user experience actionable for governance, while foreclosing governance of back-stage data relations central to the economic value of the platform. As social media companies continue to perform platform governance projects following controversies, our paper invites reflection on the politics of these projects. By destabilizing the boundaries drawn by platform companies, we open space for continuous reflexivity on how platforms should be understood and governed. (shrink)

We present evidence that mainstream Anglophone philosophy is insular in the sense that participants in this academic tradition tend mostly to cite or interact with other participants in this academic tradition, while having little academic interaction with philosophers writing in other languages. Among our evidence: In a sample of articles from elite Anglophone philosophy journals, 97% of citations are citations of work originally written in English; 96% of members of editorial boards of elite Anglophone philosophy journals are housed in majority-Anglophone (...) countries; and only one of the 100 most-cited recent authors in the Stanford Encyclopedia of Philosophy spent most of his career in non-Anglophone countries writing primarily in a language other than English. In contrast, philosophy articles published in elite Chinese-language and Spanish-language journals cite from a range of linguistic traditions, as do non-English-language articles in a convenience sample of established European-language journals. We also find evidence that work in English has more influence on work in other languages than vice versa and that when non-Anglophone philosophers cite recent work outside of their own linguistic tradition it tends to be work in English. (shrink)

Objects: With the advent of genetic technologies, many genetic/metabolic disorders can be detected asymptomatically but might be untreatable, and the benefits and risks of screening for them are not fully known. The purpose of this study is to explore current practice with regard to the parental consent process in newborn screening .Design: Staff in 23 obstetric clinics/hospitals that conduct NBS in one city of southern Taiwan were interviewed. Using content analysis, 15 interview transcripts, eight completed questionnaires, and other relevant documents (...) from the 23 clinics/hospitals were analysed to reveal the framework of the parental consent process in NBS in southern Taiwan.Main measures: Three categories—informed consent, informed dissent, and no informed/consent—were developed to analyse the parental consent process in NBS.Results: The parental consent procedures in NBS and the quality of the information provided before obtaining consent vary widely. Because the traditional NBS was incorporated into routine paediatric practices in most clinics/hospitals, the most frequently encountered consent model is “informed dissent” and “no informed/consent” ; while an “informed consent” model is the frequent model for screening rare metabolic/genetic disorders.Conclusions: Specific guidelines to regulate the parental consent process for NBS are essential. Further studies should investigate parental responses to NBS, taking these as the basis on which to establish an informed consent model in Taiwan. (shrink)

If philosophical moral reflection tends to promote moral behavior, one might think that professional ethicists would behave morally better than do socially comparable non-ethicists. We examined three types of courteous and discourteous behavior at American Philosophical Association conferences: talking audibly while the speaker is talking (versus remaining silent), allowing the door to slam shut while entering or exiting mid-session (versus attempting to close the door quietly), and leaving behind clutter at the end of a session (versus leaving one's seat tidy). (...) By these three measures, audiences in ethics sessions did not appear to behave any more courteously than did audiences in non-ethics sessions. However, audiences in environmental ethics sessions did appear to leave behind less trash. (shrink)

“What is the worth of moral values that only inform easy decisions but are impotent in more difficult circumstances?” Yet should one not at times tailor one’s moral views to suit circumstances? Drawing on his personal business experience in Taiwan Peter Huang reflects on the ethical issues raised by trying to do business honestly in a climate of organised crime. Currently completing his MBA at London Business School, he is of Taiwanese origin and returned there from Canada to found (...) his own design company. (shrink)

本书共分三部分, 内容包括东亚公共哲学的开展, 东亚思想传统中的公与私, 西方政治思想中的公与私.

本书作者将儒家伦理和当代英美道德哲学相结合,论证了儒家传统中有着与德性伦理概念相关联的特征,阐明儒家文本的意义。.

ZusammenfassungIn diesem Aufsatz vertrete ich die These, dass Poppers Konversion zum naiven Realismus seine eigene Theorie der Falsifikation aushöhlt. Tarskis Definition der Wahrheit ist eine semantische; wir dürfen sie nicht so interpretieren, als ob sie uns ein erkenntnistheoretisches Kriterium fur die Wahrheit lieferte. Poppers Wahrheitsbegriff hat keine semantische Funktion und bietet uns kein brauchbares Kriterium für die Beurteilung von Theorien. Seine Einführung markiert meines Erachtens nur einen Rückzug in die Metaphysik.SummaryIn this paper I have tried to show that Popper's conversion (...) to naive realism undermines his own idea of falsification. Tarski's definition of truth is a semantical notion and therefore should not be interpreted as having something to do with the epistemological question regarding the criteria of truth. Since Poppers notion of truth has no semantical function and does not provide us with a criterion for judging the truth of theories, I think it fosters a retreat into metaphysics.RésuméJ'ai essayé de montrer, dans cet article, que la conversion de Popper au réalisme naïf vide de sa substance sa propre théorie de la falsification. La définition tarskienne de la vérité est une définition sémantique; on ne peut pas ľinterpréter comme fournissant un critère épistémologique de vérité Le concept de vérité de Popper n'a pas de fonction sémantique et n'apporte pas de critère utilisable pour juger les théories. Son introduction ne représente, à mon avis, qu'une régression vers la métaphysique. (shrink)

SummaryInstead of telling us why one should or should not derive an ‘ought’ from an ‘is’, most philosophers try to see whether this can or cannot be done. Since there are no clearly stated rules of inference for the ordinary language, the is‐ought dichotomy is re‐examined within the context of the deontic logic. This paper shows that rules like ‐AB ÓOB enables us to adopt the theorems of the propositional logic normatively, because logical standards for exactness, truth, completeness, etc. are (...) all values and conventions accepted by the deontic logicians right from the beginning.RésuméLa plupart des philosophes reste attachée à une manière incorrecte de poser la question de la dichotomie entre ce qui est et ce qui devrait être. Au lieu de se demander, avec Hume, si nous avons de bonnes raisons ?on;autoriser ou ?on;interdire des raisonnements qui concluent de ľêtre au devoir être, des philosophes tels que Searle se demandent si de tels raisonnements sont possibles dans une langue naturelle. Comme, dans une telle langue, nous n'avons pas de règie univoque pour la déduction logique, j'examine la règie de la logique déontique AB OAOB selon la formalisation de Azizah al‐Hibri. Je montre que la règie ne viole pas du tout ľinterdiction de conclure ?on;énonces de faits à des énoncés normatifs. Car dans la logique déontique, les règies et les théorèmes de la logique des propositions sont utilisés dans un sens normatif.ZusammenfassungIn bezug auf die ‘Sein‐Sollen‐Dichotomie’ scheinen die meisten Philosophen bis jetzt auf einer falschen Fragestellung zu beharren. Anstatt wie Hume zu fragen, ob wir gute Gründe haben, Schlüsse von Sein und Sollen zuzulassen oder zu verbieten, versuchen Philosophen wie etwa Searle festzustellen, ob wir dies im Rahmen der natürlichen Sprache tun konnen. Da wir in der natürlichen Sprache keine eindeutige Regel für logische Schlüsse haben, wird die Regel der deontischen Logik nach der Formalisierung von Azizah al‐Hibri untersucht. Es wird gezeigt, dass die Regel keineswegs das Verbot, von 1st‐Sätzen auf Soll‐Sätze zu schliessen, verletzt. Denn in der deontischen Logik werden die Regeln und Theoreme der Satzlogik in einem norrnativen Sinn gebraucht. (shrink)

Zhu’s doctrine of “liyi fenshu” shows the balanced ecological transmission of pattern among phenomena. However, used as an ideology it becomes a tool of the central authority. The author takes this...

This research focuses on the employee loyalty aspect of private hospitals in Pakistan during the COVID-19 pandemic, seriously impacted by strict work demand and work-family conflict. To manage this issue, social rewards and psychological rewards played a role as a mediator. The study uses a causal research design with a correlational study design in a non-contrived environment. Minimal researcher interference has been assured. AMOS 24 has been used to deal with the mediation in study design with bootstrap methodology. The study (...) was conducted on 250 nurses of different private hospitals across Punjab province using a proportionate stratified sampling technique. A finding of this study suggests that nurses remain loyal to their organizations despite having uncompromising work demands and facing work-family conflict when they are provided with social and psychological rewards on their job by their organizations. (shrink)

This study examines whether penalties issued to Chinese listed companies by securities regulators for violations of corporate law affect the cost of debt, and the moderating role of corporate social responsibility fulfillment on this relationship. Our sample consists of firms listed on Shanghai and Shenzhen stock exchanges from 2011 to 2017 and the data are collected from the announcements of China Securities Regulatory Commission. The findings are as follows: punishment announcements by regulatory authorities increase the cost of debt; and the (...) effect of punishment announcements on the cost of debt is partially offset by prior CSR performance. These findings are shown to be robust. The reputation insurance effect of CSR is more pronounced in state-owned enterprises and in an institutional environment with low marketization, a weak legal environment, and low information transparency. The findings support the reputation insurance hypothesis of CSR and employ the cost of debt as a governance mechanism. (shrink)

Psychopaths are often regarded as a scourge of contemporary society and, as such, are the focus of much public vilification and outrage. But, arguably, psychopaths are both sinned against as well as sinners. If that is true, then their status as the victims of abusive subcultures partially mitigates their moral responsibility for the harms they cause. We argue, from the neuroethics of psychopathy and antisocial personality disorder (ASPD), that communities have a moral obligation to psychopaths as well as a case (...) against them. A reflection on the genesis and developmental epidemiology of psychopathy reveals an individualist, attribution-type error evident in much Western psychological and legal thinking—an error that obscures important moral truths about psychopaths. The resulting analysis makes us reconsider the distinction between disorders and moral failings and the ethical significance of the biological or neurocognitive mechanisms underpinning psychopathy. We claim that casting aside the deficit model (based on the presupposition that psychopaths are intrinsically unlike the rest of us) in favor of a relational and holistic view of personality potentiates a more informed and inclusive set of ethical, forensic, and therapeutic attitudes. (shrink)

Organoids and specifically human cerebral organoids (HCOs) are one of the most relevant novelties in the field of biomedical research. Grown either from embryonic or induced pluripotent stem cells, HCOs can be used as in vitro three-dimensional models, mimicking the developmental process and organization of the developing human brain. Based on that, and despite their current limitations, it cannot be assumed that they will never at any stage of development manifest some rudimentary form of consciousness. In the absence of behavioral (...) indicators of consciousness, the theoretical neurobiology of consciousness being applied to unresponsive brain-injured patients can be considered with respect to HCOs. In clinical neurology, it is difficult to discern a capacity for consciousness in unresponsive brain-injured patients who provide no behavioral indicators of consciousness. In such scenarios, a validated neurobiological theory of consciousness, which tells us what the neural mechanisms of consciousness are, could be used to identify a capacity for consciousness. Like the unresponsive patients that provide a diagnostic difficulty for neurologists, HCOs provide no behavioral indicators of consciousness. Therefore, this article discusses how three prominent neurobiological theories of consciousness apply to human cerebral organoids. From the perspective of the Temporal Circuit Hypothesis, the Global Neuronal Workspace Theory, and the Integrated Information Theory, we discuss what neuronal structures and functions might indicate that cerebral organoids have a neurobiological capacity to be conscious. (shrink)

Data envelopment analysis is a popular mathematical tool for analyzing the relative efficiency of homogenous decision-making units. However, the existing DEA models cannot tackle the newly confronted applications with imprecise and negative data as well as undesirable outputs simultaneously. Thus, we introduce undesirable outputs into modified slack-based measure model and propose an interval-modified slack-based measure model, which extends the application of interval DEA in fields that concern with less undesirable outputs. The novelties of the model are that it considers the (...) undesirable outputs while dealing with imprecise and negative data, and it is slack-based. Furthermore, the model with undesirable outputs is proven translation-invariant and unit-invariant. Moreover, a numerical example is provided to illustrate the changes of the lower and upper bounds of the efficiency score after considering the undesirable outputs. The empirical results show that, without considering undesirable outputs, most of the lower bounds of the efficiency scores will be overestimated when the DMUs are weakly efficient and inefficient. The upper bound will also change after considering undesirable outputs when the DMU is inefficient. Finally, an improved degree of preference approach is introduced to rank the DMUs. (shrink)

For manufacturing enterprises to successfully enter the “Industry 4.0” era and establish advantages in the new wave of the Industrial Revolution, they must use Internet thinking to transform manufacturing enterprises and promote the in-depth integration of informatization and industrialization under the premise of managing and controlling risks, to achieve transformation and upgrading. Research on and management of the risks of manufacturing enterprises’ Internet strategic transformation directly affects the success or failure of enterprises’ transformation. This study constructed a risk evaluation model (...) for a manufacturing enterprise’s Internet strategic transformation based on the back propagation artificial neural network and conducted a case study on one enterprise. (shrink)

This study decodes consumers' preference levels using a convolutional neural network in neuromarketing. The classification accuracy in neuromarketing is a critical factor in evaluating the intentions of the consumers. Functional near-infrared spectroscopy is utilized as a neuroimaging modality to measure the cerebral hemodynamic responses. In this study, a specific decoding structure, called CNN-based fNIRS-data analysis, was designed to achieve a high classification accuracy. Compared to other methods, the automated characteristics, constant training of the dataset, and learning efficiency of the proposed (...) method are the main advantages. The experimental procedure required eight healthy participants to view commercial advertisement videos of different durations. The cerebral hemodynamic responses of the participants were measured. To compare the preference classification performances, CNN was utilized to extract the most common features, including the mean, peak, variance, kurtosis, and skewness. Considering three video durations, the average classification accuracies of 15, 30, and 60 s videos were 84.3, 87.9, and 86.4%, respectively. Among them, the classification accuracy of 87.9% for 30 s videos was the highest. The average classification accuracies of three preferences in females and males were 86.2 and 86.3%, respectively, showing no difference in each group. By comparing the classification performances in three different combinations between two groups, male participants were observed to have targeted preferences for commercial advertising, and the classification performance 88.4% between “like” vs. “dislike” out of three categories was the highest. Finally, pairwise classification performance are shown as follows: For female, 86.1%, 87.4%, 85.2%, and for male 85.7, 88.4, 85.1%, respectively. (shrink)

The extraction of natural resources is a controversial business practice that has profound ethical and economic risk implications for both firms involved in extractive activities and society at large. In response to these implications, the Dodd–Frank Act of 2010 directed the Securities and Exchange Commission to create the first ever rules requiring annual corporate responsibility disclosures. The two proposed rules, requiring disclosure of the source of “conflict minerals” and of payments to foreign governments by extractive firms, conjured intense debate among (...) stakeholders, largely related to the risks of firms providing the information. These risks span from required disclosures increasing compliance costs for firms to non-disclosure threatening human rights. In this study, we seek to understand the way in which stakeholders perceive the risks associated with corporate responsibility disclosures. We analyze comment letters submitted to the SEC related to the two disclosure rules through the lens of Douglas’s cultural perspectives of risk. We find consistencies across the two proposed disclosures with regard to the presence of three risk perspectives within the comment letter discourse for each proposal. We find inconsistencies, however, in the underlying nature of risk perceived across the two rules, which we argue reveals an aspect of risk that incorporates ethicality and is ultimately linked to reputational considerations. We complement these insights by analyzing the market reaction to the proposed regulations. Overall, our analysis suggests that stakeholders’ perceptions of risk have consequences for how risk is perceived and acted upon in the market. (shrink)

This is a premature baby. I have decided to submit this rather immature essay to the circle of scholarship mainly because of two considerations, each of which, I must admit, carries with it some deeper concerns.