Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...) indirect impact on whistleblowing behaviour. This study analyzes the contents of whistleblowing policies, and parts of corporate codes of conduct and codes of ethics, describing such policies of 56 leading European companies. By classifying the contents in seven categories, an exploratory framework was created. General contents often identified were: applicability to all employees, a group-wide scope and an authoritative tone. The most common general violations to report were breaches of internal policies and external regulations or laws. The more specific violations most frequently mentioned were criminal offences and dangers to health and safety or the environment. Contacts to report to were the direct or indirect supervisors, a compliance officer or a confidential "hotline" facility. A confidentiality guarantee was common and anonymous reporting was often possible, though sometimes discouraged. Protection against retaliation is stated by ensuring that retaliation will not happen, prohibiting it or making it punishable. The requirement of good faith was frequently given. Finally, investigation of the report was often guaranteed. Surprisingly little information is given on the treatment of whistleblowers reporting an unfounded complaint in good faith, or reporting a violation they were involved in. The study's findings are most relevant to companies without a whistleblowing policy or those that intend to benchmark their policies, and to pan-European standard setters. (shrink)

Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...) indirect impact on whistleblowing behaviour. This study analyzes the contents of whistleblowing policies, and parts of corporate codes of conduct and codes of ethics, describing such policies of 56 leading European companies. By classifying the contents in seven categories, an exploratory framework was created. General contents often identified were: applicability to all employees, a group-wide scope and an authoritative tone. The most common general violations to report were breaches of internal policies and external regulations or laws. The more specific violations most frequently mentioned were criminal offences and dangers to health and safety or the environment. Contacts to report to were the direct or indirect supervisors, a compliance officer or a confidential “hotline” facility. A confidentiality guarantee was common and anonymous reporting was often possible, though sometimes discouraged. Protection against retaliation is stated by ensuring that retaliation will not happen, prohibiting it or making it punishable. The requirement of good faith was frequently given. Finally, investigation of the report was often guaranteed. Surprisingly little information is given on the treatment of whistleblowers reporting an unfounded complaint in good faith, or reporting a violation they were involved in. The study’s findings are most relevant to companies without a whistleblowing policy or those that intend to benchmark their policies, and to pan-European standard setters. (shrink)

The aim of this study is to analyse how secondary stakeholders influence managerial decision-making on Corporate Social Responsibility disclosure. Based on stakeholder salience theory, we empirically investigate whether differences in environmental disclosure among companies are systematically related to differences in the level of power, urgency and legitimacy of the environmental non-governmental organisations with which these companies are confronted. Using proprietary archival data for an international sample of 199 large companies, our results suggest that differences in environmental disclosures between companies are (...) mainly associated with differences between their environmental stakeholders’ legitimacy. The effects of power and urgency are of an indirect nature, as they are mediated by legitimacy. This study improves our understanding of CSR disclosure by demonstrating that, next to the well-documented effect of company characteristics, stakeholder characteristics are also important. Besides, it provides scarce empirical evidence that not only primary stakeholders, but also secondary stakeholders are influential with regards to management decision-making. And more specifically, it offers insight into why some stakeholder groups are better able to influence disclosure decisions than other. The results also have important practical implications for managers of both environmental NGOs and large companies. For managers of environmental NGOs the results provide evidence of the most successful tactics for having their environmental information demands satisfied by companies. For company management the results provide insights into the most important stakeholder characteristics, on the basis of which they may develop strategies for proactively disclosing environmental information. (shrink)

What is the self? And how does it relate to the body? In the second edition of Personal Identity, Harold Noonan presents the major historical theories of personal identity, particularly those of Locke, Leibniz, Butler, Reid and Hume. Noonan goes on to give a careful analysis of what the problem of personal identity is, and its place in the context of more general puzzles about identity. He then moves on to consider the main issues and arguments which are the (...) subject of current debate, including the work of Bernard Williams and Derek Parfit, and makes new and challenging interpretations of them. This new edition contains additional material assessing the biological approach which has become increasingly popular in recent years, and extends the treatment of indeterminate identity to take account of the epistemic view of vagueness. This book covers the problem of personal identity from its origin in Locke's work to the most recent debates in the philosophical literature, and will be invaluablereading for any student of the topic. (shrink)

Mugler maintains that interpreters have been mistaken in drawing from the pedagogical plan of Republic VII any general conclusion concerning the relative position which Plato assigned to philosophical speculation and mathematics, that in Plato's own intellectual experience the relation of the two was the reverse of that assigned to them there, mathematics being more often the end of metaphysical reflection than its point of departure, and that he recommended mathematical study to his pupils not merely as a propaedeutic for dialectic (...) but primarily because from his own experience he believed that subsequent philosophical meditation upon the fund of knowledge thus acquired would often lead to mathematical discoveries. Mugler does not say how this thesis is to be reconciled with the fact that at the end of the Laws dialectic is still declared to be the supreme science and that in such a late passage as Philebus 57 D ff. as well as in an early one like Euthydemus 290 C, neither of which is "pedagogical," the supremacy of dialectic and its priority to mathematics are affirmed as emphatically as in Republic VII; he simply says that a close interpretation of the "metaphysical" dialogues and the Timaeus will substantiate his contention, and it is therefore necessary to examine his interpretation in detail. (shrink)

The thesis of this paper is that philosophers are often too hasty in rejecting justifications because the argument that yields the justification is circular. Circularity is distinguished from vicious circularity and several examples are examined in which a proposed justification is circular in a precise sense, but not viciously circular. These include an observational procedure which could yield a velocity in excess of the velocity of light even though the impossibility of such velocities is assumed at a key step in (...) analyzing the data, and an argument that uses a specific argument form to show that that form is invalid. (shrink)

What grounds a judgment that a work of art is immoral? This book argues that we cannot judge artworks morally in the same way that we judge people. What>'s more, there is no direct influence from moral judgments to aesthetic judgments: it is possible for artworks to be both immoral and beautiful.

BEGINNING with G. E. M. Anscombe's "Modern Moral Philosophy" in 1958, various critics--e.g., Frankena, Foot, MacIntyre, and Murdock--have, to one extent or another, expressed dissatisfaction with the condition of modern moral philosophy. Prior to this round of critiques, H. A. Prichard in 1912 asked the question "Is Moral Philosophy Based on a Mistake?" in an essay of that title in Mind. One finds precedent for these expressions of discontent with the ground rules of moral philosophy in both Aristotle and Kant, (...) two thinkers whose reformulations of the questions and procedures of ethics proved seminal for the discipline. Even neglecting other important developments in contemporary moral philosophy, the diversity and rigour of these critiques alone suggest that the prognosis for the discipline of ethics is quite favorable. Philosophy in at least one of its dimensions has recovered that self-reflective attentiveness that marks its most productive phases. So it is that several of these contemporary critiques raise the suspicion that what is wrong with moral philosophy is that it operates outside of a context in terms of which talk about moral laws or moral goods would be intelligible. Our contemporary situation can thus be contrasted with, for example, that of Aristotle for whom a discussion of "magnificence" was firmly rooted in an Athenian context in terms of which an argument over the merits of that particular virtue might be resolved. Alasdair MacIntyre's After Virtue brings this line of reflection into sharp new focus with a series of illuminating discussions concerning the role of the virtues both in the history of moral practices and in the logic of moral argument. In general, MacIntyre tries to show that "contemporary moral debate is interminable" ; that is, he tries to show why, given the nature of contemporary moral philosophy, there is "no rational way of securing moral agreement". Because I believe MacIntyre is successful in his demonstration, I shall, in this paper, take that demonstration for granted and try to construct a set of arguments designed to show how, in terms of a universally accessible paradigmatic character, we have at hand a way of avoiding the "interminable" regress of moral debate. Thus although my argument is derivative to MacIntyre's diagnosis and dependent, in part, upon his treatment of the concept of virtue, the proposal I develop here for the resolution of moral arguments is, sadly to say, somewhat at odds with his own. (shrink)

This paper has three aims: to define autonomism clearly and charitably, to offer a positive argument in its favour, and to defend a larger view about what is at stake in the debate between autonomism and its critics. Autonomism is here understood as the claim that a valuer does not make an error in failing to bring her moral and aesthetic judgements together, unless she herself values doing so. The paper goes on to argue that reason does not require the (...) valuer to make coherent her aesthetic and moral evaluations. Finally, the paper shows that the denial of autonomism has realist commitments that autonomism does not have, and concludes that issues of value realism and irrealism are relevant to the debates about autonomism in ways that have not hitherto been recognized. (shrink)

Functionalism is a dominant but widely criticized perspective in social theory; my goal in this paper is to help clarify what functionalists claim, identify what would count as evidence for those claims and evaluate some standard criticisms. Functionalism relies essentially on functional explanations of the form "A exists in order to B." I point out problems with previous accounts of such explanations, offer an improved account, and discuss in detail evidence that might confirm such explanations and its difficulties. I argue (...) that some functionalist accounts can be confirmed and that, contra the critics, functionalism's problems are not inherent errors, "only" practical ones. (shrink)

I defend the prospect of good science in the social sciences by looking at the obstacles to social laws. I criticize traditional approaches, which rule for or against social laws on primarily conceptual grounds, and argue that only a close analysis of actual empirical research can decide the issue. To that end, I focus on problems caused by the ceteris paribus nature of social generalizations, outline a variety of ways those problems might be handled, and then examine in detail the (...) work of Paige on agrarian revolutions. Paige's work, I argue, handles its problems roughly as well as does some of the best work in evolutionary biology. The upshot is that some social laws can be relatively well confirmed. (shrink)

Personal Identity is a comprehensive introduction to the nature of the self and its relation to the body. Harold Noonan places the problem of personal identity in the context of more general puzzles about identity, discussing the major historical theories and more recent debates. The second edition of Personal Identity contains a new chapter on 'animalism' and a new section on vagueness.

One of three distinct approaches to his famous ‘Trust’ argument, this paper written by Garfinkel in 1960, and never before published, proposed a rethinking of rules, games and linguistic classifications in interactional terms consistent with Wittgenstein’s language games. Garfinkel had been working in collaboration with Parsons since 1958 to craft an approach to culture that would replace conceptual classification with the constitutive expectancies of interaction and systems of interaction. The argument challenged the work of cultural anthropologists influenced by zoology and (...) biology, who called themselves ‘ethnoscientists’ and studied culture in terms of linguistic classification systems. Garfinkel had proposed an alternative sociological ‘ethnoscience’ of culture and language that would focus on how culture was made, on how linguistic events are achieved, and on the rules of their making. This ‘Language Games’ approach followed Wittgenstein in seeking what Garfinkel called a literal description of cultural/linguistic events: meaning by ‘literal’, a step-by-step account of the constitutive and preferred rules participants use to create a recognizable event-in-a-language. Made famous three years later in version associated with Schutz, Garfinkel’s Trust argument also appears in a 1962 text (Parsons’ Primer, published in 2019) in a version built on Parsons. (shrink)

© British Society of Aesthetics 2018. Published by Oxford University Press on behalf of the British Society of Aesthetics. All rights reserved. For Permissions, please email: [email protected] adaptation of literary works into films has been almost completely neglected as a philosophical topic. I discuss two questions about this phenomenon:What do we mean when we say that a film is faithful to its source?Is being faithful to its source a merit in a film adaptation?In response to, I set out two distinct (...) senses of fidelity: story fidelity and thematic fidelity. I then argue, in response to, that thematic fidelity, but not story fidelity, is an aesthetic merit in a film adaptation. The key steps in this argument involve showing that merely preserving the story from one medium to another does not typically involve an aesthetically... (shrink)

Section I of what follows sets out and develops a few points about a version of the description theory of proper names. Both quasi-names and Kripke's 'puzzle about belief' present problems for such an account. I explore the difficulties that quasi-names create in Section II, and discuss Kripke's puzzle in Section III.

The problem of induction has long been one of the central problems of empiricist epistemology. There are two main versions of this problem: to justify a strictly universal statement on the basis of a finite set of singular statements and to justify a new singular statement on the basis of some finite set of accepted singular statements. In both cases it is assumed that we have a set of singular statements with which to begin and that these singular statements are, (...) somehow, provided by observation; neither of these assumptions will be disputed in this paper. But there is another assumption without which there might well be no problem of induction:A. Any synthetic statement which is to be accepted as known must be justified on the basis of observation.It is only because philosophers assume A that they are faced with the problem of showing how we can infer from statements which have been justified by observation to others which have not. It is this assumption which will concern us here, for if there are no adequate grounds for accepting A, the problem of induction may not arise at all. (shrink)

Lowest-unique sealed-bid auctions are auctions with endogenous participation, costly bids, and the lowest bid among all unique bids wins. Properties of symmetric NEs are studied. The symmetric NE with the lowest expected gains is the maximin outcome under symmetric strategies, and it is the solution to a mathematical program. Comparative statics for the number of bidders, the value of the item and the bidding cost are derived. The two bidders’ auction is equivalent to the Hawk–Dove game. Simulations of replicator dynamics (...) provide numerical evidence that the symmetric NE with the lowest expected gains is also asymptotically stable. (shrink)

This paper reviews and discusses the nature of innovation in higher education teaching and learning. It traces a gradual shift from innovation generated predominantly at the local level to a form of innovation largely directed by the higher education institutions. It argues that the study of innovation demands that questions are asked about the nature and ownership of the innovation, its policy context and whose interests the innovation serves.

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The practice of a priori conceptual analysis requires that the concept being analyzed be available in the analyst's mind. The difficulties of analysis and the existence of disagreements among analysts are explained by distinguishing the implicit knowledge we have of these concepts from the explicit knowledge we seek. This view of disagreement assumes that those who disagree are typically attempting to analyze a single shared concept. In this paper, reasons are developed for replacing this guiding assumption with the alternative assumption (...) that members of a conceptual community often have similar, but not identical, concepts. Adopting this alternative requires that we rethink the nature and aims of conceptual analysis. (shrink)

Philosophy of science is still, in the minds of many, identified with positivism. This is understandable since twentieth century philosophy of science originates with the work of the Vienna Circle. Positivism is most famous for the verification theory of meaning, the doctrine that the meaning of any proposition is the method by which it is verified, and that any nonanalytic locution which cannot be proven or disproven by some empirical test has no cognitive significance. Positivism is an attempt to construct (...) a “scientific philosophy” in the worst sense: it is maintained that (with the exception of propositions which are analytic and thus vacuous) only those propositions which occur in the sciences are meaningful, all other discourse having at best some emotive value, but no cognitive content, and all of this is maintained within the confines of an exceedingly narrow notion of scientific knowledge. This notion is so narrow that its advocates found themselves in danger of having to relegate most of physics to the realm of nonsense since physics contains many statements which are strictly universal and thus cannot be conclusively verified. (shrink)