Whether the prefrontal cortex is part of the neural substrates of consciousness is currently debated. Against prefrontal theories of consciousness, many have argued that neural activity in the prefrontal cortex does not correlate with consciousness but with subjective reports. We defend prefrontal theories of consciousness against this argument. We surmise that the requirement for reports is not a satisfying explanation of the difference in neural activity between conscious and unconscious trials, and that prefrontal theories of consciousness come out of this (...) debate unscathed. (shrink)

Abstract: An indirect report typically takes the form of a speaker using the locution “said that” to report an earlier utterance. In what follows, I introduce the principal philosophical and pragmatic points of interest in the study of indirect reports, including the extent to which context sensitivity affects the content of an indirect report, the constraints on the substitution of co-referential terms in reports, the extent of felicitous paraphrase and translation, the way in which indirect reports are opaque, and the (...) use of indirect reports as pragmatic vehicles for other speech acts such as humor, insult, or irony. Throughout I develop several positions: (i) that a semantic analysis of indirect reports is insufficient, (ii) that the distinction between direct and indirect reports is not clear and that indirect reports are the predominate way of reporting while direct reports may be a para-linguistic variation on them, (iii) that most questions about the semantics and pragmatics of indirect reports will rely on a full understanding of the nature of what is reported and how it gets reported, (iv) that an analysis of reporting requires the pragmatic tools of metarepresentation and a social, inter-personal understanding of relevance and shared knowledge. (shrink)

On the report model of appreciating fiction, one imagines learning about a fictional world through a report: reading or viewing someone’s account or listening to them tell their story. On the transparency model, one simply imagines the things that are fictional in the story, without imagining anything about how that information is acquired. It is argued that the transparency model is the default, in literature and cinema, but in comics, it is the report model that is the default.

Abstract: This chapter discusses speakers’ conceptions of reported entities as evident in reporting practices. Pragmatic analyses will be offered to explain the diversity of permissible reporting practices. Several candidate theses on speakers’ conceptions of reported entities will be introduced. The possibility that there can be a unified analysis of direct and indirect reporting practices will be considered. Barriers to this unification will be discussed with an emphasis on the cognitive abilities speakers use in discerning the entities referred to in reporting (...) contexts. (shrink)

In July 2020, the H3Africa Ethics and Community Engagement (E&CE) Working Group organised a webinar with ethics committee members and biomedical researchers from various African institutions throughout the Continent to discuss the issue of whether and how biological samples for scientific research may be accessed by commercial entities when broad consents obtained for the samples are silent. 128 people including Research Ethics Committee members (10), H3Africa researchers (46) including members of the E&CE working group, biomedical researchers not associated with H3Africa (...) (27), representatives from the National Institutes of Health (16) and 10 other participants attended the webinar and shared their views. Several major themes emerged during the webinar, with the topics of broad versus explicit informed consent, defining commercial use, legacy samples and benefit sharing prevailing in the discussion. This report describes the consensus concerns and recommendations raised during the meeting and will be informative for future research on ethical considerations for genomic research in the African research context. (shrink)

Much recent work in philosophy of memory discusses the question whether episodic remembering is continuous with imagining. This paper contributes to the debate between continuists and discontinuists by considering a previously neglected source of evidence for continuism: the linguistic properties of overt memory and imagination reports (e.g. sentences of the form ‘x remembers/imagines p’). I argue that the distribution and truth-conditional contribution of episodic uses of the English verb 'remember' is surprisingly similar to that of the verb 'imagine'. This holds (...) despite the presence of some remarkable truth-conditional differences between 'remember' and 'imagine'. I show how these differences can be explained by a continuist account of remembering on which remembering is past-directed, referential, and accurate experiential imagining. (shrink)

This book discusses undercover reporting and deception in journalism, addressing the ethical issues encountered by professionals when deception is involved and providing an explanation of how high-profile cases have developed. Carson and Muller begin by examining how philosophical theories which form the basis of contemporary ethical codes for journalists, bear upon undercover reporting and questions of deception in the digital age. Drawing upon case studies such as Al Jazeera's undercover operation against the National Rifle Association in the US and the (...) One Nation political party in Australia, and Britain's Channel 4 infiltration of Cambridge Analytica, this book goes on to define and discuss the ethical concepts behind deception and betrayal and lays out an original ethical framework for undercover journalists facing related challenges in their work. Undercover Reporting, Deception and Betrayal in Journalism is an important research text for students and academics in journalism and media studies. (shrink)

In this book it explores science and technology, makes connections between these epistemic, cultural, and political trends, and develops profound insights into the nature of our postmodernity.

An exploration of Rudolf Steiner's recommendation that class teachers create verses for their pupils to be inserted into their annual school reports.

Perceptual reports are utterances of sentences that contain a perceptual verb, such as ‘look’, ‘sound’, ‘feel’, ‘see’, and ‘perceive’. It is natural to suppose that at least in many cases, these types of reports reflect aspects of the phenomenal character and representational content of a subject’s perceptual experiences. For example, an utterance of ‘my chair looks red but it’s really white’ appears to reflect phenomenal properties of the speaker’s experience of a chair. Whether perceptual reports actually reflect these things is (...) a substantial question and one with which this entry will be partially concerned. This article begins with a linguistic analysis of perceptual verbs and then considers some potential implications of this analysis for the philosophy of perception, given the assumption that perceptual reports sometimes express truths. (shrink)

In 1985, Swiss legal philosopher Walter Ott visited Herbert Hart in Oxford and made this record of their meeting, which casts novel light on some of Hart’s ideas. Ott engaged Hart in a fresh encounter with the legal philosophy of Gustav Radbruch, particularly Hart’s and Radbruch’s reasons for a minimum content of justice in law. They also discussed the grudge informer, state responsibility under laws of an earlier régime, and questions of the definition and falsifiability of legal theories. Hart surprisingly (...) reported Hans Kelsen as stating, when they had met at Berkeley in 1961, that Hume (and not Kant, and certainly not Wittgenstein) was the greatest philosopher who had ever lived. The translation is accompanied with annotations explaining references, assumptions and contexts. (shrink)

Several theorists have observed that attitude reports have what we call “revisionist” uses. For example, even if Pete has never met Ann and has no idea that she exists, Jane can still say to Jim ‘Pete believes Ann can learn to play tennis in ten lessons’ if Pete believes all 6-year-olds can learn to play tennis in ten lessons and it is part of Jane and Jim’s background knowledge that Ann is a 6-year-old. Jane’s assertion seems acceptable because the claim (...) she reports Pete as believing is entailed by Pete’s beliefs if they are revised in light of Jane and Jim’s background knowledge. We provide a semantic theory of revisionist reports based on this idea. We observe that the admissible “revisions” are limited in a striking way. Jane cannot say ‘Pete thinks Ann is a 6-year-old and can play tennis in ten lessons’ in the same context that she can say ‘Pete believes Ann can learn to play tennis ten lessons’, even though this too follows from Jane and Jim’s background knowledge together with what Pete believes. Our theory predicts the infelicity of these latter reports. It also has the resources to predict the truth of “exported” attitude reports and casts the relationship between these reports and “singular thought” in a new light. We conclude by discussing how revisionist reports make trouble for a simplistic view of the connection between the relations expressed by attitude verbs in natural language and the relations of most interest to philosophers of mind and cognitive science. (shrink)

Corporate sustainability can be defined as organizations’ commitment to profitability, environment, and social well-being. This study uses a transactional culture analysis of CS reporting practices to explain why some Indian organizations conform to voluntary CS reporting guidelines and others do not. The literature contains two different perspectives on culture, defined broadly as a set of values that guide people’s behavior at a given time. Most past studies typically use national culture to explain differences in CS practices across nations. This concept (...) embeds corporate cultures within the larger national culture, neglecting intranation diversity. Conversely, according to the transactional culture approach used in this study, cultures are plural and independent of geoethnic boundaries, and emerge through social transactions. TCA encourages multilevel explorations of complex social phenomena. Since CS reporting preferences are the outcome of ongoing transactions among organizational stakeholders across different levels, TCA is more appropriate for this study. Since this application requires an understanding of social accountability, the authors use Mary Douglas’s Cultural Framework, a transactional framework of social accountability. A qualitative exploration of six Indian organizations using DCF reveals different dominant forms of social accountability in these organizations: either alone or as paired hybrids. Consequently, each organization prioritizes different stakeholders and reacts differently to voluntary CS reporting guidelines. Identifying the dominant form or forms of social accountability in their organizations and understanding their underlying reasons for resisting voluntary CS guidelines enables managers to secure better collaboration for their CS initiatives. (shrink)

Higginbotham argued that certain linguistic items of English, when used in indirect discourse, necessarily trigger first-personal interpretations. They are: the emphatic reflexive pronoun and the controlled understood subject, represented as PRO. PRO is special, in this respect, due to its imposing obligatory control effects between the main clause and its subordinates ). Folescu & Higginbotham, in addition, argued that in Romanian, a language whose grammar doesn’t assign a prominent role to PRO, de se triggers are correlated with the subjunctive mood (...) of certain verbs. That paper, however, didn’t account for the grammatical diversity of the reports that display immunity to error through misidentification in Romanian: some of these reports are expressed by using de se triggers; others are not. Their IEM, moreover, is not systematically lexically controlled by the verbs, via their theta-roles; it is, rather, determined by the meaning of the verbs in question. Given the data from Romanian, I will argue, the phenomenon of IEM cannot be fully explained starting either from the syntactical or the lexical structure of a language. (shrink)

Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results with previous studies, (...) and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

This paper examines the relation between the various forces which underlie human action and verbal reports about our reasons for acting as we did. I maintain that much of the psychological literature on confabulations rests on a dangerous conflation of the reasons for which people act with a variety of distinct motivational factors. In particular, I argue that subjects frequently give correct answers to questions about the considerations they acted upon while remaining largely unaware of why they take themselves to (...) have such reasons to act. Pari passu, experimental psychologists are wrong to maintain that they have shown our everyday reason talk to be systematically confused. This is significant because our everyday reason-ascriptions affect characterizations of action that are morally and legally relevant. I conclude, more positively, that far from rendering empirical research on confabulations invalid, my account helps to reveal its true insights into human nature. (shrink)

Pragmatic modulation makes contextual information necessary for interpretation. This poses a problem for homophonic reports and inter-contextual communication in general: of co-situated interlocutors, we can expect some common ground, but non-co-situated interpreters lack access to the context of utterance. Here I argue that we can nonetheless share modulated contents via homophonic reports. First, occasion-unspecific information is often sufficient for the recovery of modulated content. Second, interpreters can recover what is said with different degrees of accuracy. Homophonic reports and inter-contextual communication (...) are often successful because the reporting context does not demand full accuracy. (shrink)

Medical ethics is a realm where four important subjects of philosophy, medicine, theology and law are covered. Physicians and philosophers cooperation in this area will have great efficiency in the respective ethical rules formation. In addition to respect the autonomy of the patient, physician's obligation is to ensure that the medical intervention has benefit for the patient and the harm is minimal. There is an obvious conflict between duty of confidentiality and duty of mandatory reporting. Professional confidentiality is one of (...) the basic components in building a constant physician-patient relationship which nowadays, beside the novelty, it is the subject of discussion. Legal obligation of confidentiality is not absolute. In physician-patient relationship, keeping patient's secrets and maintaining confidentiality is a legal and ethical duty, and disclosure of such secrets is mainly through specific statutes. Thus, there are a number of situations where breach of confidentiality is permitted in different legal systems. One of the situations where breaching confidentiality is permitted is the medical mandatory reporting to the relevant authority which is in accordance with many countries' legal systems. Some situations are considered in many countries legal systems' such as notification of births and deaths, infectious diseases, child abuse, sport and relevant events, medical errors, drug side effects and dangerous pregnancies. In this paper, we will examine and discuss medical mandatory reporting and its ethical and legal aspects in the judicial and legal system of Iran and few other countries. Finally we will suggest making Medical Mandatory Reporting Law in Iran. (shrink)

We advocate and develop a states-based semantics for both nominal and adjectival confidence reports, as in "Ann is confident/has confidence that it's raining", and their comparatives "Ann is more confident/has more confidence that it's raining than that it's snowing". Other examples of adjectives that can report confidence include "sure" and "certain". Our account adapts Wellwood's account of adjectival comparatives in which the adjectives denote properties of states, and measure functions are introduced compositionally. We further explore the prospects of applying these (...) tools to the semantics of probability operators. We emphasize three desirable and novel features of our semantics: (i) probability claims only exploit qualitative resources unless there is explicit compositional pressure for quantitative resources; (ii) the semantics applies to both probabilistic adjectives (e.g., "likely") and probabilistic nouns (e.g., "probability"); (iii) the semantics can be combined with an account of belief reports that allows thinkers to have incoherent probabilistic beliefs (e.g. thinking that A & B is more likely than A) even while validating the relevant purely probabilistic claims (e.g. validating the claim that A & B is never more likely than A). Finally, we explore the interaction between confidence-reporting discourse (e.g., "I am confident that...") and belief-reports about probabilistic discourse (e.g.,"I think it's likely that.."). (shrink)

Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and individual behaviour and performance. The literature has yet to provide a reliable theoretical definition of corporate social responsibility and performance, however. Based on the approach proposed by Simons, we argue that organisational reporting about social responsibility can be viewed as a (...) learning tool in some instances. Under this view the design and implementation of corporate social reporting procedures may lead to individual and organisational dynamic changes that foster organisational performance. Research propositions are then derived from the analysis. (shrink)

The interpretation and the indirect reporting of a speaker’s communicative intentions lie at the crossroad between pragmatics, argumentation theory, and forensic linguistics. Since the leading case Masson v. New Yorker Magazine, Inc., in the United States the legal problem of determining the truth of a quotation is essentially equated with the correctness of its indirect reporting, i.e. the representation of the speaker’s intentions. For this reason, indirect reports are treated as interpretations of what the speaker intends to communicate. Theoretical considerations, (...) aimed at establishing the pragmatic meaning of an utterance and differentiating between presumptive and non-presumptive interpretation, are thus interwoven with the practical legal need of distinguishing a correct indirect report from an indirect one or a misquotation. An incorrect report or a misquotation has the dialectical effect of attributing to the misquoted party commitments that he never held, which the latter needs to rebut. This shifting of the burden of persuasion can be increased by using strategically the conflict between the presumptive interpretation of an utterance and the non-presumptive one, i.e. the different types of pragmatic ambiguity. When an interpreter is confronted with an utterance taken out of its dialogical context, his interpretative process is not guided by the actual context or intention, but rather the most frequent or prototypical dialogical setting or the most typical individual purpose that it could have served to achieve. This presumptive reconstruction can be used to provide a prima facie case that the other party needs to reject. The stronger the interpretative presumptions a speaker needs to rebut, the more effective the misquotation strategy. The conflict between the systematic and the presumptive process of interpretation can be represented as an argumentative mechanism of reconstruction of the individual intention, which allows one to assess the reasonableness of the interpretative reasoning. (shrink)

While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this (...) view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation. (shrink)

Sustainability reporting has become a well-entrenched practice in the mining sector. Failure to adequately live up to societal expectations is now considered a significant threat to the viability of the industry. There is general agreement that broad endorsement of standards for nonfinancial disclosure supports mining companies to improve their image, while conflicts persist. Because sustainability reports “speak” on behalf of sustainably operating organizations and may create socio-political effects, we explore the symbolic nature of SR. We conceive of SR as a (...) performative practice to research how it interferes with the world that it seeks to represent. Our case study research suggests that conformity with global templates is not an end in itself but might create below-compliance effects if a common interest in mining is developed in local arenas that avoids clarification of impacts and maintains ambiguity over responsibility. (shrink)

Attitude reports are reports about people’s states of mind. They are reports about what people think, believe, know, know a priori, imagine, hate, wish, fear, and the like. So, for example, I might report that s knows p, or that she imagines p, or that she hates p, where p specifies the content to which s is purportedly related. One lively current debate centers around the question of what sort of specification is involved when such attitude reports are successful. Some (...) hold that it is specification of the precise content of a mental state; others hold that it is specification of the content of a mental state only relative to a mode of presentation; yet others hold that it is merely a description or characterization of the content of a mental state. After providing a brief introduction to the traditional debate on attitude reports, this entry argues that for certain kinds of knowledge reports and for so-called de re attitude reports, descriptive theories emerge as the most plausible. The entry concludes with a discussion of how the characterizing relation between attitude reports and mental states might be construed. (shrink)

In a range of recent and not so recent work, I have developed a novel semantics of attitude reports on which the notion of an attitudinal object or cognitive product takes center stage, that is, entities such as thoughts claims and decisions. The purpose of this note is to give a brief summary of this account against the background of the standard semantics of attitude reports and to show that the various sorts of criticism that Felappi recently advanced against it (...) are mistaken. (shrink)

Most meanings we express belong to large families of variant meanings, among which it would be implausible to suppose that some are much more apt for being expressed than others. This abundance of candidate meanings creates pressure to think that the proposition attributing any particular meaning to an expression is modally plastic: its truth depends very sensitively on the exact microphysical state of the world. However, such plasticity seems to threaten ordinary counterfactuals whose consequents contain speech reports, since it is (...) hard to see how we could reasonably be confident in a counterfactual whose consequent can be true only if a certain very finely tuned microphysical configuration obtains. This essay develops the foregoing puzzle and explores several possible solutions. (shrink)

I examine social capital’s impact on financial reports. Based on the social capital literature, I predict that the quality of the financial reports is higher when a firm is headquartered in a region with high social capital. Consistent with this prediction, I find that the firms that are headquartered in this type of region in the USA have a lower probability of committing fraud by misrepresenting financial information. Further, I find that the firms in regions with high social capital have (...) lower levels of discretionary accruals and much more readable annual reports. (shrink)

This paper argues that social reporting can be an important form of New Governance regulation to achieve stakeholder accountability.Current social reporting practices, however, fall short of achieving stakeholder accountability and actually may work against it. By examining the success and failures of other transparency programs in the United States, we can identify key factors for ensuring the success of social reporting over the long term. These factors include increasing the benefits-to-costs ratios of both the users of the information and the (...) disclosers, and recognizing the importance of the involvement of third-party intermediaries. (shrink)

This study ascertained reports of assent (affirmative agreement) and permission (agreement by an adult fully capable of being informed) in 114 children's research articles in 1990 in Child Development (CD), Journal of Consulting and Clinical Psychology (JCCP), Journal of Pediatric Psychology, and Journal of Clinical Child Psychology. Of the research projects, 43% failed to specify permission, and 68.5% failed to specify assent. JCCP reported assent significantly more than CD. Assent was reported significantly more in research with older children than with (...) younger children. This lack of sensitivity to assent and permission suggests that many authors, reviewers, and editors consider reporting assent and permission unessential. We recommend specifying assent and permission in all manuscripts, highlighting children's research issues in graduate training, and using specific safeguards when conducting research with children. (shrink)

This paper argues that social reporting can be an important form of New Governance regulation to achieve stakeholder accountability.Current social reporting practices, however, fall short of achieving stakeholder accountability and actually may work against it. By examining the success and failures of other transparency programs in the United States, we can identify key factors for ensuring the success of social reporting over the long term. These factors include increasing the benefits-to-costs ratios of both the users of the information and the (...) disclosers, and recognizing the importance of the involvement of third-party intermediaries. (shrink)

This study explores the sustainability reporting (SR) and assurance market in the Gulf Cooperation Council (GCC) region from the Big 4 auditors' perspectives and investigates the drivers and barriers of SR and assurance in the GCC region. We have interviewed ten representatives of auditing firms (i.e., members of Big 4) in the GCC region. The results of study reveal the immaturity of the SR and assurance market in the region but are hopeful for the future contingent upon certain factors. In (...) addition, the voluntary nature of SR, the cost of reporting and assurance, and religious concerns among others are primary barriers in front of the eagerness of firms to adopt SR and its assurance. Reputation building and accessing international markets among others are the main motivations for the adoption of SR and assurance. The interviewees have firmly expressed that there is no direct relationship between SR assurance and financial report audit. (shrink)

In this paper, I explore Bach’s idea (Bach, 2000) that null appositives, intended as expanded qua-clauses, can resolve the puzzles of belief reports. These puzzles are crucial in understanding the semantics and pragmatics of belief reports and are presented in a section. I propose that Bach’s strategy is not only a way of dealing with puzzles, but also an ideal way of dealing with belief reports. I argue that even simple unproblematic cases of belief reports are cases of pragmatic intrusion, (...) involving null appositives, or to use the words of Bach, ‘qua-clauses’. The main difference between my pragmatic approach and the one by Salmon (1986) is that this author uses the notion of conversational implicature, whereas I use the notion of pragmatic intrusion and explicature. From my point of view, statements such as ‘‘John believes that Cicero is clever’’ and ‘‘John believes that Tully is clever’’ have got distinct truth-values. In other words, I claim that belief reports in the default case illuminate the hearer on the mental life of the believer, that includes specific modes of presentation of the referents talked about. Furthermore, while in the other pragmatic approaches, it is mysterious how a mode of presentation is assumed to be the main filter of the believer’s mental life, here I provide an explanatory account in terms of relevance, cognitive effects, and processing efforts. The most important part of the paper is devoted to showing that null appositives are required, in the case of belief reports, to explain certain anaphoric effects, which would otherwise be mysterious. My examples show that null appositives are not necessitated at logical form, but only at the level of the explicature, in line with the standard assumptions by Carston and Recanati on pragmatic intrusion. I develop a potentially useful analysis of belief reports by exploiting syntactic and semantic considerations on presuppositional clitics in Romance. (shrink)

I analyzed 298 open-ended responses of undergraduate students who have been reported for cheating to the question, “What, if anything, would have stopped you from committing your act of academic dishonesty?” These responses included a few major themes: students pled ignorance of what constitutes academic dishonesty and the consequences/seriousness associated with violations; students tended to deflect blame, usually by saying that their professor could have done something differently (neutralization); students did not feel they had enough time, resources, and/or skills to (...) get the desired result without taking responsibility for this lack of time, resources, and/or skills (strain); students felt they did not manage their time well with accepting the blame for the poor time management; and that a bad grade was not an option. These data and results are discussed in relation to the extant literature on the topic. (shrink)

Body awareness refers to the individual ability to process signals originating from within the body, which provide a mapping of the body’s internal landscape and its relation with space and movement. The present study aims to evaluate psychometric properties and validate in French two self-report measures of body awareness: the Postural Awareness Scale, and the last version of the Multidimensional Assessment of Interoceptive Awareness questionnaire. We collected data in a non-clinical, adult sample using online survey, and a subset of the (...) original sample also completed the retest control. Factor analyses and reliability analyses were conducted. Construct validity of the PAS and the MAIA-2 were examined by testing their association with each other, and with self-report measures of personality, alexithymia and dispositional trait mindfulness. Factor analyses of the PAS supported the same two-factor structure as previously published versions. For the MAIA-2, factor analyses suggested that a six-factor structure, excluding Not-Worrying and Not-Distracting factors, could successfully account for a common general factor of self-reported interoception. We found satisfactory internal consistency, construct validity, and reliability over time for both the PAS and the MAIA-2. Altogether, our findings suggest that the French version of the PAS and the MAIA-2 are reliable self-report tools to assess both components of body awareness. (shrink)

The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability reports of 21 energy-sector companies that use the Global Reporting Initiative with A or A+ application levels over a period of 5 years. It contributes to the literature on climate disclosure by demonstrating the ineffectiveness of (...) the external assurance process in ensuring the quality and representativeness of the data. Significant non-compliance with GRI standards was identified in 86 of the 93 reports audited by a third party. In addition, six of the 21 companies surveyed were found to disclose increasingly opaque information over time, concealing information on the measurement and methodology used. Through this study, four impression management strategies were identified. These are employed either to justify certain information or to conceal it. In exposing the high incidence of non-compliance in GRI reporting and the use of impression management strategies by companies, this study shows that it will be difficult or impossible for stakeholders to reasonably assess, monitor and compare companies’ climate performance on the basis of these reports. (shrink)

Reporting biases refer to a truncated pool of published studies with the resulting suppression or omission of some empirical findings. Such biases can occur in positive research paradigms that try to uncover correlations and causal relationships in the social world by using the empirical methods of science. Furthermore, reporting biases can come about because of authors who do not write papers that report unfavorable results despite strong efforts made to find previously accepted evidence and because of a higher rejection rate (...) of studies documenting contradictory evidence. Reporting biases are a serious concern because the conclusions of systematic reviews and meta-analyses can be misleading. The authors show that published evidence in win-win corporate social responsibility research tends to overestimate efficiency. The research field expects to find a positive association between corporate social performance and corporate financial performance, and findings meet that expectation. The authors explain how this pattern may reflect reporting bias. The empirical results show strong tentative evidence for a positive reporting bias in the CSP–CFP literature but only weak tentative evidence for CSP efficiency. The study also examines which factors, such as time trends, publication outlet, and study characteristics, are associated with higher reporting biases within this literature. (shrink)

Background Ethical considerations play a prominent role in the protection of human subjects in clinical research. To date the disclosure of ethical protection in clinical research published in the international nursing journals has not been explored. Our research objective was to investigate the reporting of ethical approval and informed consent in clinical research published in leading international nursing journals. Methods This is a retrospective observational study. All clinical research published in the five leading international nursing journals from the SCI Journal (...) Citation Reports between 2015 and 2017 were retrieved to evaluate for evidence of ethical review. Results A total of 2041 citations have been identified from the contents of all the five leading nursing journals that were published between 2015 and 2017. Out of these, 1284 clinical studies have been included and text relating to ethical review has been extracted. From these, most of prospective clinical studies discussed informed consent. Only half of those reported that written informed consent had been obtained; few reported oral consent, and few used other methods such as online consent or completion and return of data collection to denote assent. Notably, 36.2% of those did not describe the method used to obtain informed consent and merely described that “consent was obtained from participants or participants agreed to join in the research”. Furthermore, whilst most of clinical studies mentioned ethical approval; 92.5% of those stated the name of ethical committee and interestingly, only 37.1% of those mentioned the ethical approval reference. The rates of reporting ethical approval were different between different study type, country, and whether financial support was received. Conclusion The reporting of ethics in leading international nursing journals demonstrates progress, but improvement of the transparency and the standard of ethical reporting in nursing clinical research is required. (shrink)