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)

Conditionals and conditional reasoning have been a long-standing focus of research across a number of disciplines, ranging from psychology through linguistics to philosophy. But almost no work has concerned itself with the question of how hearing or reading a conditional changes our beliefs. Given that we acquire much—perhaps most—of what we believe through the testimony of others, the simple matter of acquiring conditionals via others’ assertion of a conditional seems integral to any full understanding of the conditional and conditional reasoning. (...) In this paper we detail a number of basic intuitions about how beliefs might change in response to a conditional being uttered, and show how these are backed by behavioral data. In the remainder of the paper, we then show how these deceptively simple phenomena pose a fundamental challenge to present theoretical accounts of the conditional and conditional reasoning – a challenge which no account presently fully meets. (shrink)

Experiments may contribute to understanding the basic processes of cultural evolution. We drew features from previous laboratory research with small groups in which traditions arose during several generations. Groups of four participants chose by consensus between solving anagrams printed on red cards and on blue cards. Payoffs for the choices differed. After 12 min, the participant who had been in the experiment the longest was removed and replaced with a naı¨ve person. These replacements, each of which marked the end of (...) a generation, continued for 10 – 15 generations, at which time the day’s session ended. Time-out duration, which determined whether the group earned more by choosing red or blue, and which was fixed for a day’s session, was varied across three conditions to equal 1, 2, or 3 min. The groups developed choice traditions that tended toward maximizing earnings. The stronger the dependence between choice and earnings, the stronger was the tradition. Once a choice tradition evolved, groups passed it on by instructing newcomers, using some combination of accurate information, mythology, and coercion. Among verbal traditions, frequency of mythology varied directly with strength of the choice tradition. These methods may be applied to a variety of research questions. D 2004 Elsevier Inc. All rights reserved. (shrink)

A non-solipsist form of presentness is usually thought to require the non-relative co-presentness of space-like separated events, where this requirement further implies the non-relative simultaneity of these events. Since special relativity is thought to rule out any global, non-relative simultaneity, typical non-solipsist forms of presentness are taken to be inconsistent with special relativity. To address this problem, we re-explain the relationship between the non-solipsism of presentness and co-presentness by appealing to metaphysical indeterminacy. We propose presentness indeterminacy, the thesis that where (...) an event, p, is determinately present, any event in space-like relation to p lacks a determinate tense. We argue that for many theories of time, indeterminate co-presentness is all that the non-solipsism of presentness requires. Since there is no determinate co-presentness, the inconsistency between presentness and special relativity in these theories disappears. (shrink)

Metaphysicians should pay attention to quantum mechanics. Why? Not because it provides definitive answers to many metaphysical questions-the theory itself is remarkably silent on the nature of the physical world, and the various interpretations of the theory on offer present conflicting ontological pictures. Rather, quantum mechanics is essential to the metaphysician because it reshapes standard metaphysical debates and opens up unforeseen new metaphysical possibilities. Even if quantum mechanics provides few clear answers, there are good reasons to think that any adequate (...) understanding of the quantum world will result in a radical reshaping of our classical world-view in some way or other. Whatever the world is like at the atomic scale, it is almost certainly not the swarm of particles pushed around by forces that is often presupposed. This book guides readers through the theory of quantum mechanics and its implications for metaphysics in a clear and accessible way. The theory and its various interpretations are presented with a minimum of technicality. The consequences of these interpretations for metaphysical debates concerning realism, indeterminacy, causation, determinism, holism, and individuality are explored in detail, stressing the novel form that the debates take given the empirical facts in the quantum domain. While quantum mechanics may not deliver unconditional pronouncements on these issues, the range of possibilities consistent with our knowledge of the empirical world is relatively small-and each possibility is metaphysically revisionary in some way. This book will appeal to researchers, students, and anybody else interested in how science informs our world-view. (shrink)

Current cognitive models of addiction imply that speeded detection and increased distraction from substance cues might both independently contribute to the persistence of addictive behavior. Speeded detection might lower the threshold for experiencing craving, whereas increased distraction might further increase the probability of entering a bias-craving-bias cycle, thereby lowering the threshold for repeated substance use. This study was designed to examine whether indeed both attentional processes are involved in substance use disorders. Both attentional processes were indexed by an Odd-One-Out visual (...) search task in individuals diagnosed with alcohol use disorder and cannabis use disorder. To test whether the detection and/or the distraction component are characteristic for AUD and CUD, their indices were compared with matched individuals without these diagnoses. Individuals with CUD showed speeded detection of cannabis cues; the difference in detection between AUD and the comparison group remained inconclusive. Neither the AUD nor the CUD group showed more distraction than the comparison groups. The sample size of the CUD group was relatively small. In addition, participants made relatively many errors in the attentional bias task, which might have lowered its sensitivity to detect ABs. The current study provided no support for the proposed role of increased distraction in CUD and AUD. The findings did, however, provide support for the view that speeded detection might be involved in CUD. Although a similar trend was evident for AUD, the evidence was weak and remained therefore inconclusive. (shrink)

Through case studies on biodiversity, deforestation, pollution, and war, among others, Stoett analyzes the ability of international policy to provide environmental protection and discusses the ever-present factors of equality, sovereignty, and human rights integral to these issues. While providing a panoramic view of the actors and structures producing these policies. Stoett reminds readers that the topic is personal, that effective governance is not solely the responsibility of governments but of individuals and communities as well. Environmental diplomacy may not always meet (...) its intended goals, but positive steps are being achieved, and change can only happen when angst is replaced with an educated determination to work toward environmental justice. The Second Edition will explore new events, issues, and agreements since 2011; notably the Paris Agreement. The UN's Sustainable Development Goals (SDGs) will be a new theme added throughout and highlighted in each case study. (shrink)

This book takes an interdisciplinary, transnational and cross-cultural approach to reflect on, critically examine, and challenge the surprisingly robust practice of making art after death in an artist's name, through the lenses of scholars from the fields of art history, economics and law, as well as practicing artists. Works of art conceived as multiples, such as sculptures, etchings, prints, photographs and conceptual art, can be - and often are - remade from original models and plans long after the artist has (...) passed. Recent sales have suggested a growing market embrace of posthumous works, contemporaneous with questioning on the part of art history. Legal norms seem unready for this surge in posthumous production and are beset by conflict across jurisdictions. Non-Western approaches to posthumous art, from Chinese emulations of non-living artists to Native American performances, take into account rituals of generational passage and emotional aspects foreign to Western ideas. The book will be of interest to scholars working in art history, the art market, art law, art management, museum studies, and economics. (shrink)

The metaphysical status of the placenta has bearing on several ongoing discussions within Catholic moral theology. Numerous bioethicists and theologians have touched on this topic briefly, but to date no robust metaphysical argument appears in the literature. The authors aim to provide such an analysis. First, they provide an overview of the existing literature on the topic. Second, they briefly review the anatomy and physiology of the placenta. Third, they provide metaphysical and biological reasons why the placenta cannot be a (...) part of the fetus, a part of the mother, simultaneously a part of both, the border at which mother and fetus meet, or a separate individual substance. Finally, they provide reasons that support their claim that the placenta is a quasi-substance that exists in symbiosis with mother and child. National Catholic Bioethics Quarterly 14.2 : 295–333. (shrink)

Nutrition and hydration—including artificially delivered, or assisted, nutrition and hydration (ANH)—are typically considered ordinary or proportionate care in the Roman Catholic moral tradition. They are thus morally obligatory, except when the benefit to the patient does not justify the burden their administration places on the patient or when they no longer prolong life (e.g., in end-stage disease when death is imminent). A review of Church documents and the medical literature provides convincing evidence that there are cases in which ANH provides (...) little hope of benefit and may impose an excessive burden on the patient. This paper closely examines advanced dementia of the Alzheimer’s (DAT) type and shows how ANH can be properly considered extraordinary care and hence is not obligatory in patients with advanced DAT. National Catholic Bioethics Quarterly 8.2 (Summer 2008): 291–305. (shrink)

This article offers original phenomenological descriptions of empathy, sympathy, and compassion. These descriptions are based on empirical research, and they sample the variety of ways the subject may respond to the suffering of another person. The structure of these different, but similar ways of being are then taken up as clues hinting at a sensibility bearing on the formation of an ethical life. This sensibility is essentially twofold in character. On the one hand, a pairing of the perceived similarities between (...) subject and other opens the subject to a resonance with the humanity of the other. On the other hand, the other’s expressive life awakens the subject’s interest in wanting to know the meaning of these expressions for the other or calls forth a caring regard for the well-being of the other. The ways of being represented by empathy, sympathy, and compassion may be viewed as different ways of organizing or rendering a precise form to the constitutive strands of the aforementioned sensibility. The relevant literature in phenomenology and ethics is commented on as it informs the discussion, but is kept to a minimum. (shrink)

In his book Autonomous Knowledge J. Adam Carter argues that the possibility of radical cognitive enhancement shows the need for epistemology to be significantly updated. Reflection on the possibility of such enhancement shows that doxastic autonomy matters. If a belief fails to be autonomous, it cannot qualify as knowledge. Sects. 1-3 of this paper introduce the key components of Carter's autonomy framework and his considerations on the value of knowledge (including his proposed solution to the value problem, i.e. the challenge (...) of accounting for why knowledge has greater value than any of its proper parts). Sects. 4-7 offer a critical appraisal of Carter's framework. We are not convinced that Carter has succeeded in showing that there is an autonomous belief condition on knowledge. In this paper, however, we shall not engage with this issue. Instead, for the sake of our critical discussion, we shall assume that autonomous belief is a condition on knowledge and engage Carter on a cluster of issues concerning axiology. (shrink)

Putnam and Laudan separately argue that the falsity of past scientific theories gives us reason to doubt the truth of current theories. Their arguments have been highly influential, and have generated a significant literature over the past couple of decades. Most of this literature attempts to defend scientific realism by attacking the historical evidence on which the premises of the relevant argument are based. However, I argue that both Putnam's and Laudan's arguments are fallacious, and hence attacking their premises is (...) unnecessary. The paper concludes with a discussion of the further historical evidence that would be required if the pessimistic induction is to present a serious threat to scientific realism. (shrink)

This paper investigates the tenability of wavefunction realism, according to which the quantum mechanical wavefunction is not just a convenient predictive tool, but is a real entity figuring in physical explanations of our measurement results. An apparent difficulty with this position is that the wavefunction exists in a many-dimensional configuration space, whereas the world appears to us to be three-dimensional. I consider the arguments that have been given for and against the tenability of wavefunction realism, and note that both the (...) proponents and the opponents assume that quantum mechanical configuration space is many-dimensional in exactly the same sense in which classical space is three-dimensional. I argue that this assumption is mistaken, and that configuration space can be taken as three-dimensional in a relevant sense. I conclude that wavefunction realism is far less problematic than it has been taken to be. Introduction Non-separability The instantaneous solution The dynamical solution Invariance What is configuration space, anyway? Conclusion. (shrink)

In quantum mechanics it is usually assumed that mutually exclusives states of affairs must be represented by orthogonal vectors. Recent attempts to solve the measurement problem, most notably the GRW theory, require the relaxation of this assumption. It is shown that a consequence of relaxing this assumption is that arithmatic does not apply to ordinary macroscopic objects. It is argued that such a radical move is unwarranted given the current state of understanding of the foundations of quantum mechanics.

The main difficulty facing no-collapse theories of quantum mechanics in the Everettian tradition concerns the role of probability within a theory in which every possible outcome of a measurement actually occurs. The problem is two-fold: First, what do probability claims mean within such a theory? Second, what ensures that the probabilities attached to measurement outcomes match those of standard quantum mechanics? Deutsch has recently proposed a decision-theoretic solution to the second problem, according to which agents are rationally required to weight (...) the outcomes of measurements according to the standard quantum-mechanical probability measure. I show that this argument admits counterexamples, and hence fails to establish the standard probability weighting as a rational requirement. (shrink)

It has long been recognized that a local hidden variable theory of quantum mechanics can in principle be constructed, provided one is willing to countenance pre-measurement correlations between the properties of measured systems and measuring devices. However, this ‘conspiratorial’ approach is typically dismissed out of hand. In this article I examine the justification for dismissing conspiracy theories of quantum mechanics. I consider the existing arguments against such theories, and find them to be less than conclusive. I suggest a more powerful (...) argument against the leading strategy for constructing a conspiracy theory. Finally, I outline two alternative strategies for constructing conspiracy theories, both of which are immune to these arguments, but require one to either modify or reject the common cause principle. Introduction The incompleteness of quantum mechanics Hidden variables Hidden mechanism conspiracy theories Existing arguments against hidden mechanisms A new argument against hidden mechanisms Backwards-causal conspiracy theories Acausal conspiracy theories Conclusion. (shrink)

The world looks three-dimensional unless one looks closely, when it looks 3N-dimensional. But which appearance is veridical, and which the illusion? Albert contends that the three-dimensionality of the everyday world is illusory, and that 3N-dimensional wavefunction one discerns in quantum phenomena is the reality behind the illusion. What I try to do here is to argue for the converse of Albert's position; the world really is three dimensional, and the 3N-dimensional appearance of quantum phenomena is the theoretical analog of an (...) illusion; we represent quantum reality to ourselves as 3N-dimensional in order to more readily visualize the correlations between wave packets. (shrink)

I examine recent arguments based on functionalism that claim to show that Bohm's theory fails to solve the measurement problem, or if it does so, it is only because it reduces to a form of the many-worlds theory. While these arguments reveal some interesting features of Bohm's theory, I contend that they do not undermine the distinctive Bohmian solution to the measurement problem. ‡I would like to thank Harvey Brown, Martin Thomson-Jones, and David Wallace for helpful discussions. †To contact the (...) author, please write to: Department of Philosophy, University of Miami, P.O. Box 248054, Coral Gables, FL 33124–4670; e-mail: [email protected]. (shrink)

All parties to the Sleeping Beauty debate agree that it shows that some cherished principle of rationality has to go. Thirders think that it is Conditionalization and Reflection that must be given up or modified; halfers think that it is the Principal Principle. I offer an analysis of the Sleeping Beauty puzzle that allows us to retain all three principles. In brief, I argue that Sleeping Beauty’s credence in the uncentered proposition that the coin came up heads should be 1/2, (...) but her credence in the centered proposition that the coin came up heads and it is Monday should be 1/3. I trace the source of the earlier mistakes to an unquestioned assumption in the debate, namely that an uncentered proposition is just a special kind of centered proposition. I argue that the falsity of this assumption is the real lesson of the Sleeping Beauty case. (shrink)

This article provides an overview of the philosophical literature on the GRW theory of quantum mechanics, and argues for a particular position regarding that literature. Much of the literature is ontological; it attempts to defend a conception of what the world is like according to the GRW theory against perceived competitors. I argue that there is no real debate here, since these supposedly conflicting positions are better regarded as alternative and compatible ways of describing the world of the GRW theory.

There is a recurring line of argument in the literature to the effect that Bohm's theory fails to solve the measurement problem. I show that this argument fails in all its variants. Hence Bohm's theory, whatever its drawbacks, at least succeeds in solving the measurement problem. I briefly discuss a similar argument that has been raised against the GRW theory.

The accuracy-first program attempts to ground epistemology in the norm that one’s beliefs should be as accurate as possible, where accuracy is measured using a scoring rule. We argue that considerations of scientific progress suggest that such a monism about epistemic value is untenable. In particular, we argue that counterexamples to the standard scoring rules are ubiquitous in the history of science, and hence that these scoring rules cannot be regarded as a precisification of our intuitive concept of epistemic value.

Acknowledgments 1. Culture Is Essential 2. Culture Exists 3. Culture Evolves 4. Culture Is an Adaptation 5. Culture Is Maladaptive 6. Culture and Genes Coevolve 7. Nothing about Culture Makes Sense except in the Light of Evolution.

Alan C. LoveDarwinian calisthenicsAn athlete engages in calisthenics as part of basic training and as a preliminary to more advanced or intense activity. Whether it is stretching, lunges, crunches, or push-ups, routine calisthenics provide a baseline of strength and flexibility that prevent a variety of injuries that might otherwise be incurred. Peter Bowler has spent 40 years doing Darwinian calisthenics, researching and writing on the development of evolutionary ideas with special attention to Darwin and subsequent filiations among scientists exploring (...) evolution . Therefore, we would expect that when Bowler engages in a counterfactual history—imagining a world without Darwin—he is able to avoid historical injury and generate novel insights. My assessment is that the results are mixed. Before we can see why, it is necessary to walk briskly through the main contours of his argument.Bowler begins with an apologia for a counterfactual appr .. (shrink)

A few years ago, I argued that according to spontaneous collapse theories of quantum mechanics, arithmetic applies to macroscopic objects only as an approximation. Several authors have written articles defending spontaneous collapse theories against this charge, including Bassi and Ghirardi, Clifton and Monton, and now Frigg. The arguments of these authors are all different and all ingenious, but in the end I think that none of them succeeds, for reasons I elaborate here. I suggest a fourth line of response, based (...) on an analogy with epistemic paradoxes, which I think is the best way to defend spontaneous collapse theories, and which leaves my main thesis intact. (shrink)

Spontaneous collapse theories of quantum mechanics require an interpretation if their claim to solve the measurement problem is to be vindicated. The most straightforward interpretation rule, the fuzzy link, generates a violation of common sense known as the counting anomaly. Recently, a consensus has developed that the mass density link provides an appropriate interpretation of spontaneous collapse theories that avoids the counting anomaly. In this paper, I argue that the mass density link violates common sense in just as striking a (...) way as the fuzzy link, and hence should not be regarded as a problem-free alternative to the fuzzy link. Hence advocates of spontaneous collapse theories must accept some violation of common sense, although this is not necessarily fatal to their project. (shrink)

It is widely acknowledged that the link between quantum language and ordinary language must be "fuzzier" than the traditional eigenstate-eigenvalue link. In the context of spontaneous-collapse theories, Albert and Loewer argue that the form of this fuzzy link is a matter of convention, and can be freely chosen to minimize anomalies for those theories. I defend the position that the form of the link is empirical, and could be such as to render collapse theories idle. This means that defenders of (...) spontaneous-collapse theories must gamble that the actual form of the link renders such theories tenable. (shrink)

I argued that anyone who adopts the Everettian approach to the foundations of quantum mechanics must also accept the (unpopular) ‘halfer’ solution to the Sleeping Beauty puzzle. Papineau and Durà-Vilà have responded with an argument that it is perfectly cogent both to be an Everettian and to accept the (popular) ‘thirder’ solution to Sleeping Beauty. Here I attempt to rebut their argument, and to clarify my original position.

I argue that the Doomsday argument fails because it fails to take into account the lesson of the Sleeping Beauty puzzle.

A major problem facing no-collapse interpretations of quantum mechanics in the tradition of Everett is how to understand the probabilistic axiom of quantum mechanics (the Born rule) in the context of a deterministic theory in which every outcome of a measurement occurs. Deutsch claims to derive a decision-theoretic analogue of the Born rule from the non-probabilistic part of quantum mechanics and some non-probabilistic axioms of classical decision theory, and hence concludes that no probabilistic axiom is needed. I argue that Deutsch’s (...) derivation begs the question. (shrink)

The call to supplement the quantum wave function with local beables is almost as old as quantum mechanics. But what exactly is the problem with the wave function as the representation of a quantum system? I canvass three potential problems with the wave function: the well-known problems of incompleteness and dimensionality, and the lesser known problem of non-locality introduced recently by Myrvold. Building on Myrvold's insight, I show that the standard ways of introducing local beables into quantum mechanics are unsuccessful. (...) I consider whether we really need local beables, and assess the prospects for a new theory of local beables. (shrink)

The Doomsday Argument and the Simulation Argument share certain structural features, and hence are often discussed together. Both are cases where reflecting on one’s location among a set of possibilities yields a counter-intuitive conclusion—in the first case that the end of humankind is closer than you initially thought, and in the second case that it is more likely than you initially thought that you are living in a computer simulation. Indeed, the two arguments do have some structural similarities. But there (...) are also significant disanalogies between the two arguments, and I argue that these disanalogies mean that the Simulation Argument succeeds and the Doomsday Argument fails. (shrink)

The main problem with the many‐worlds theory is that it is not clear how the notion of probability should be understood in a theory in which every possible outcome of a measurement actually occurs. In this paper, I argue for the following theses concerning the many‐worlds theory: If probability can be applied at all to measurement outcomes, it must function as a measure of an agent’s self‐location uncertainty. Such probabilities typically violate reflection. Many‐worlds branching does not have sufficient structure to (...) admit self‐location probabilities. Decision‐theoretic arguments do not solve this problem. †To contact the author, please write to: Department of Philosophy, University of Miami, P.O. Box 248054, Coral Gables, FL 33124‐4670; e‐mail: [email protected]. (shrink)

In 1994, Maudlin proposed an objection to retrocausal approaches to quantum mechanics in general, and to the transactional interpretation in particular, involving an absorber that changes location depending on the trajectory of the particle. Maudlin considered this objection fatal. However, the TI did not die; rather, a number of responses were developed, some attempting to accommodate Maudlin's example within the existing TI, and others modifying the TI. I argue that none of these responses is fully adequate. The reason, I submit, (...) is that there are two aspects to Maudlin's objection; the more readily soluble aspect has received all the attention, but the more problematic aspect has gone unnoticed. I consider the prospects for developing a successful retrocausal quantum theory in light of this second aspect of the objection. (shrink)

Propositionalism explains the nature of knowledge-how as follows: P: To know how to ϕ is to stand in a special propositional attitude relation to propositions about how to ϕ. To know how to ride a bike is to have the required propositional attitude to propositions about how to do so. Dispositionalism offers an alternative view.D: To know how to ϕ is to stand in a behavioral-dispositional relation, a being-able-to relation, to ϕ-ing. To know how to ride a bike is to (...) have an ability to do so in the form of a complex disposition to behave in ways that constitute bike riding. Objectualism presents a third option.O: To know how to ϕ is to stand in a non-propositional, non-behavioral-dispositional objective attitude relation to a way of j-ing. To know how to ride a bike is to have an objectual attitude, perhaps a form of knowledge of, to a way of doing so.Dispositionalism is often dismissed on the basis of two criticisms designed to show its shortcomings relative to Propositionalism and Objectualism. According to the Epistemic Improvement Objection, Dispositionalism cannot account for the fact that gaining knowledge-how is an improvement in our epistemic state. According to the Modified Ability Objection, it cannot account for the fact that being able to do something is neither necessary nor sufficient for knowing how to do it. I develop a form of Dispositionalism, the Special Ability View, that avoids both objections. (shrink)

This comprehensive and important volume includes contributions by activists, journalists, lawyers and scholars from twenty-one countries. The essays map the directions the movement for women's rights is taking--and will take in the coming decades--and the concomittant transformation of prevailing notions of rights and issues. They address topics such as the rapes in former Yugoslavia and efforts to see that a War Crimes Tribunal responds; domestic violence; trafficking of women into the sex trade; the persecution of lesbians; female genital mutilation; and (...) reproductive rights. (shrink)