The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...) and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)

Tomo I. La logica -- Tomo II. La religione (e dintorni).

La crisis desatada por la pandemia de la COVID-19 magnificó las asimetrías sociales. Caída del ingreso, mayor exposición al paro, inestabilidad laboral, incremento de las inequidades de género, colapso de la sanidad pública, y peores rendimientos en materia de aprendizaje e igualdad educativa se cuentan entre las consecuencias del aumento de la desigualdad global. En esta contribución argumento que la inequidad también se manifestó como desigualdad informativa. En un contexto donde la ponderación de la información se tornó más complicada, y (...) donde los aspectos epistémicos y axiológicos de la cultura del riesgo afloraron con singular claridad, la identidad social afectó la capacidad de evaluación de la información técnica y política. Los grupos sociales con menos educación e ingresos tuvieron una dieta informativa más restringida, con un énfasis en las redes sociales, menor conocimiento sobre el virus, ambivalencia frente a las medidas de actuación, o dificultades para ponderar la calidad de la información mediática e institucional. En definitiva, estuvieron más expuestos a las campañas de desinformación, particularmente agudizadas con el auge de las redes sociales en el mundo del capitalismo digital. A nivel individual, esta asimetría conspira contra la autonomía de las personas y su condición de ciudadanos. En el plano colectivo, amenaza el alcance y la calidad de la cultura científico-tecnológica y la gobernanza democrática. Es necesario discutir la relación entre desinformación y democracia, revalorizar el papel de la participación política para la gobernanza y la educación para la autonomía, el pensamiento y el desarrollo de una ética ciudadana cosmopolita. (shrink)

Time processing is a multifaceted skill crucial for managing different aspects of life. In the current work, we explored the relationship between interoception and time processing by examining research on clinical models. We investigated whether time processing deficits are associated with dysfunction of the interoceptive system and/or insular cortex activity, which is crucial in decoding internal body signaling. Furthermore, we explored whether insular activation predicts the subjective experience of time (that is, the subjective duration of a target stimulus to be (...) timed). Overall, our work suggests that alteration of the interoceptive system could be a common psychophysiological hallmark of mental disorders affected by time processing deficits. (shrink)

What importance do we recognize to the relationship between education and individuality in today’s educational institutions? Recent educational policy choices are increasingly focused on proposing curricula based on the skills to be acquired, (standard) action parameters for schools and on the use of “accountability” devices aimed at verifying the achievement of expected results. Following a similar approach, the individuality of each appears as a neglected element. In this article, the link between education and individuality in school curricula is addressed, according (...) to a phenomenological perspective. The starting point outlines a synthetic picture of the ways in which the philosophy of contemporary education thematizes the issue; then, in a second part, it develops a phenomenological description of the relationship between education and individuality such as to integrate and broaden the contributions of today’s philosophy of education. The article concludes by showing some implications aimed at rethinking the school experience as an opportunity for integral education and suggests indications for possible further research. (shrink)

This article has two objectives: firstly, studying the main contributions and deficiencies of the Law No. 103.13 on the fight of violence against women, enacted in Morocco on March 12th 2018. Secondly, studying ideological stress points between the civil society that is most committed with gender violence in Morocco, whose referents are based on the international declarations and conventions, and the governmental institutions of the Justice and Development Party, in power from January 2012, whose approaches are determined by the Islamist (...) ideology and by certain symbolic-religious Islamic specialties. (shrink)

Ignatius’ hymnographic corpus is still composed by the scattered group of compositions listed a century ago. But it is to be noted that on many of the compositions attributed to Ignatius, however, there is often the doubt of Theophanes’ authorship. This contribution starts from an analysis of the elements offered by the manuscript tradition in order to proceed to a complete redefinition of production and style of the hymnographer, according particular attention to the great number of Ignatius’ unedited compositions. On (...) one hand, in fact, it is possible to attribute to Ignatius, on the basis of the testimony of the liturgical Typikon of Evergetis, some canons already known by other means. On the other hand, in the manuscripts there is other hymnographic material, still completely unedited, which could be attributed to Ignatius and be useful to a comprehensive picture of the matter. (shrink)

What follows is the elaboration of a series of discussions held by the two authors at a seminar during which we tried to “read” Wim Wenders's Lisbon Story starting from Gregory Bateson's double bind theory. These discussions then developed into writings that were intertwined, hybridized, corrected, extended, and cut. We experimented directly with the game of relationships, the “mess that works” of the difficult distinction between map and territory, between epistemology and cinematography. Emerging from general considerations on cinema is the (...) double bind of the “crisis” of images, a prelude to a renewed faith in the creative and constructive possibilities of art: image not as a replica but as the experience of a relationship. (shrink)

Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital. Using a set of listed European firms for the 2015–2020 period, we show that firms with better emission reduction effectiveness operate in nations with more public educational expenditure and scientific production, more extensive economic development, and better institutional and governance quality. (...) Moreover, emission reduction strategies are more pronounced in firms located in countries characterized by less masculinity, individualism, power distance, and uncertainty avoidance, and more long-term orientation and indulgence. In addition, we find that companies with better emission reduction effectiveness are found in countries with more natural capital, characterized by a life in harmony with nature and employing the finite resources available in a sustainable and environmentally conscious manner. Moreover, employing a two-stage model to identify the most relevant helix, we find that the political–legal system helix is the most pivotal in promoting firms' commitment to reducing environmental emissions. (shrink)

"La più vertiginosa teoresi sul massimo e più attuale problema dell'essere nella scrittura inarrivabile di uno dei massimi poeti di ogni tempo."--Page [2] pf cover.

The environmental crisis is undoubtedly one of the most critical and urgent problems of our times. Many people are raising their voices in support of nature to build a better future for humanity and for our planet. In this article, the authors explore the specific contribution that Christianity and Islam can offer in this debate and how religions can help bring back into the ecological discourse the element of the sacred that abandoned the reflection about nature since the advent of (...) the Enlightenment. Moving from the spiritual dimension of nature in the light of Pope Francis’s 2015 encyclical on ecology Laudato Si’, the authors argue that the current ecological crisis can represent an opportunity for a renewed encounter among religions, bringing together the ethical and the spiritual, recovering the element of communion between human beings and nature that points to something beyond themselves. The authors present the Laudato Si’ as a universal invitation and a space for encounter between world religions that puts at its heart love as a guiding principle and animating force of a much-needed ecological, spiritual and anthropological conversion. Contribution: This article focuses on the spiritual dimension of nature in Pope Francis’s 2015 encyclical letter Laudato Si ’. The authors argue that the document with its emphasis on love represents a platform for dialogue between Christianity and Islam by bringing back the element of the sacred in the current ecological debate. (shrink)

Negli scorsi decenni abbiamo assistito ad un processo di accelerazione centrifuga rispetto alla molarità statuale. Da un lato, tale accelerazione ha generato un interessante polimorfismo di valori, visioni del mondo e forme di vita, liberando quelle energie sociali e politiche che hanno contribuito e contribuiscono alla ridiscussione radicale dei più profondi presupposti del vivere comune. Dall’altro, tale carica liberogena si lega, come è ovvio, –insieme come causa e risultato– ad una crescente incertezza individuale e collettiva. Viviamo insomma in un’epoca panica, (...) che per molti aspetti ricorda proprio quella stagione barocca, che fece da crogiolo alla nascita degli Stati moderni e all’equilibrio Westfaliano. Il rischio è che di fronte al contemporaneo vuoto di risposte, resti la valorizzazione economica offerta dalla logica governamentale l’unica sponda di senso disponibile, con tutto il suo precipitato di sfruttamento e alienazione. È forse possibile ritrovare nella tensione metastorica fra barocco e classico una possibile linea di equilibrio fra dinamismo Istituente e stabilità dell’Istituito? (shrink)

This article is a first attempt to line out the conditions under which executives might have a real self-interest in pursuing a broad stakeholder management (SM) orientation to enlarge their power. We suggest that managers have wider latitude of action under an SM approach, even when this is instrumental to financial performance. The causally ambiguity of the performance effects of idiosyncratic relationships with stakeholders not only makes SM strategy difficult for competitors to imitate but also increases managerial discretion. When managers (...) use this situation for their own benefit, they can undermine the purported goals of the SM approach. By analyzing some of the factors that might lead to such disfunctionalities, this article advances a theory of the potential dark side of SM. (shrink)

The target article approaches individual differences in terms of phenotypic differences developing through the interaction between a specific genetic make up and environmental variables. This interaction is proposed to be cooperative and oriented toward a progressive stabilisation of the trait. However, experimental data from animal studies indicate that environmental pressure promotes dramatic changes in phenotypic expression in mature organisms. Indeed, environmental constraint not only promotes the phenotypic expression of facilitated VTA-NAS DA transmission in genotype-resistant individuals; it also inhibits its expression (...) in genetically prone individuals. This is in line with negative genotype-environment correlation revealed by behavior genetics. (shrink)