La genealogía de la educación física y el deporte moderno tiene una fundamentación civilizadora y pedagógica, forjada a través de los códigos disciplinares de la moral católica que utilizó el aforismo clásico: Mens sana in corpore sano. En el caso de España, la Contrarreforma utilizó la educación con el propósito de construir y solidificar un Estado católico. Las didácticas utilizadas, caracterizadas por el sentido de la eutrapelia y la emulación, fueron dispositivos que actuaron en el modelamiento de la (...) docilidad corporal y del caballero cristiano. De este modo aparecieron diferentes usos sociales de la corporalidad en la educación, la formación militar, la recreación, el trabajo y la vida religiosa de la gente. De ahí surgió una concepción ética y burguesa que, a través del juego, la emulación y la eutrapelia, cimentó las bases de un capitalismo y una nueva manera de imaginar el mundo. El análisis de esta concepción y sentido de la corporalidad en la Contrarreforma (s. xvi y xvii) es el objeto de estudio del presente trabajo. La metodología se ha basado en el análisis de las principales fuentes primarias, contextualizándolas con trabajos posteriores que aportan una determinada visión hermenéutica al estudio. Se concluye que la educación (del cuerpo) en esta época fue una excusa para promover un ideal nacional, patriótico y de servidumbre a la patria española. (shrink)

Diet directly affects children’s physical and mental development. Nonetheless, how food insecurity and household food consumption impact the cognitive performance of children at risk of social exclusion remains poorly understood. In this regard, children in Guatemala face various hazards, mainly related to the socioeconomic difficulties that thousands of families have in the country. The main objective of this study was to analyze the differences in cognitive performance considering food insecurity and household food consumption in a sample of rural and urban (...) Guatemalan children and adolescents at risk of social exclusion. Child cognitive performance was assessed in 134 children and adolescents from rural and urban settings. Language, attention, and executive functions were assessed using neuropsychological tasks. Differences in cognitive performance in each level of food insecurity and household diet consumption were compared using the Mann–Whitney U test. A stepwise multivariate regression analysis was conducted to determine which factors may influence cognitive scores. The results showed that rural and urban groups did not differ in terms of food insecurity. However, considering just rural areas, differences were found between groups with food security and insecurity in attention and executive function tasks. Moreover, differences were found in food consumption for certain groups of food. Regarding regressions, protein food consumption, which is related to having a more balanced diet, was a relevant factor in executive performance. Contrary to what we expected, performance in attentional tasks was not related to the consumption of any food group. These findings could help politicians and decision-makers to select actions focused on improving diet balance and food security in families at risk of social exclusion. It is necessary to carry out more specific studies on the factors related to diet that affect the cognitive development of minors at risk of social exclusion. In addition, it is necessary to study the implementation of alternative interventions that include low-cost nutrients, thus ensuring that minors have access to a more balanced diet. (shrink)

Daniel Sanabria Centro de Investigación Mente Cerebro y Comportamiento, Universidad de Granada, España Practicar ejercicio físico de forma regular está … Read More →.

We propose a new information sharing system, named ``BisNet'', which automatically gathers information about the bookmarks stored in users' web browsers and helps the users exchange URIs of possibly interesting web pages with others who have similar interest with them. Being different from other typical agent services that gather and provide information according to pre-registered user profiles, BisNet is expected to share more relevant information because of its use of web browser bookmarks that are actively selected and ordered by many (...) humans. To enhance the relevance of information being shared, we developed a novel algorithm for directory evaluation. This algorithm only looks at the local referential structure between bookmark directories and URIs and calculates for each directory the ``order index'' that represents how well its content URIs are put in order with a focus on specific areas of interest. Then each directory receives new URIs from other related directories with large order indexes. The repetition of such URI exchanges makes the whole directory-URI networks dynamically form directory groups according to the commonness of the URIs they refer to. Our method is unique in that it pays no attention to the actual contents of web pages, and thus is much simpler and faster than other methods based on the result of content analysis. We carried out a field trial that involved 45 people who used a prototype version of BisNet clients. The result indicated that the relevance of shared URIs positively correlated with the ``order index'' of surrounding related directories, demonstrating the effectiveness of the method we proposed. (shrink)

One of the problems we face in many-valued logic is the difficulty of capturing the intuitive meaning of the connectives introduced through truth tables. At the same time, however, some logics have nice ways to capture the intended meaning of connectives easily, such as four-valued logic studied by Belnap and Dunn. Inspired by Dunn’s discovery, we first describe a mechanical procedure, in expansions of Belnap-Dunn logic, to obtain truth conditions in terms of the behavior of the Truth and the False, (...) which gives us intuitive readings of connectives, out of truth tables. Then, we revisit the notion of functional completeness, which is one of the key notions in many-valued logic, in view of Dunn’s idea. More concretely, we introduce a generalized notion of functional completeness which naturally arises in the spirit of Dunn’s idea, and prove some fundamental results corresponding to the classical results proved by Post and Słupecki. (shrink)

This study realizes belief/reliability change of a judge in a legal judgment by dynamic epistemic logic. A key feature of DEL is that possibilities in an agent’s belief can be represented by a Kripke model. This study addresses two difficulties in applying DEL to a legal case. First, since there are several methods for constructing a Kripke model, our question is how we can construct the model from a legal case. Second, since this study employs several dynamic operators, our question (...) is how we can decide which operators are to be applied for belief/reliability change of a judge. In order to solve these difficulties, we have implemented a computer system which provides two functions. First, the system can generate a Kripke model from a legal case. Second, the system provides an inconsistency solving algorithm which can automatically perform several operations in order to reduce the effort needed to decide which operators are to be applied. By our implementation, the above questions can be adequately solved. With our analysis method, six legal cases are analyzed to demonstrate our implementation. (shrink)

Sandrine Sanos's biography of Simone de Beauvoir situates Beauvoir's life and works in historical context, charting how she was enmeshed in most 20h century events and developments from WW2, to Decolonization, the Cold War, Socialist Politics, Feminismâe"as well as topics and ideas of contemporary relevance. Building on recent scholarship, this biography focuses especially on the colonial, transnational, and postcolonial influences that shaped Beauvoir and emphasizes her paradoxical and complicated relationship to politics. Written in accessible and lively prose, the book is (...) divided in 7 chapters and includes lesser-known photos of Beauvoir, as well as primary sources of both historical and contemporary interest. (shrink)

This paper studies a combined system of intuitionistic and classical propositional logic from proof-theoretic viewpoints. Based on the semantic treatment of Humberstone (J Philos Log 8:171–196, 1979) and del Cerro and Herzig (Frontiers of combining systems: FroCoS, Springer, 1996), a sequent calculus $$\textsf{G}(\textbf{C}+\textbf{J})$$ is proposed. An approximate idea of obtaining $$\textsf{G}(\textbf{C}+\textbf{J})$$ is adding rules for classical implication on top of the intuitionistic multi-succedent sequent calculus by Maehara (Nagoya Math J 7:45–64, 1954). However, in the semantic treatment, some formulas do not (...) satisfy heredity, which leads to the necessity of a restriction on the right rule for intuitionistic implication to keep the soundness of the calculus. The calculus $$\textsf{G}(\textbf{C}+\textbf{J})$$ enjoys cut elimination and Craig interpolation, whose detailed proofs are described in this paper. Cut elimination enables us to show the decidability of this combination both directly and syntactically. This paper also employs a canonical model argument to establish the strong completeness of Hilbert system $$\mathbf {C+J}$$ proposed by del Cerro and Herzig (Frontiers of combining systems: FroCoS, Springer, 1996). (shrink)

We develop intuitionistic public announcement logic over intuitionistic \({\textbf{K}}\), \({{\textbf{K}}}{{\textbf{T}}}\), \({{\textbf{K}}}{{\textbf{4}}}\), and \({{\textbf{S}}}{{\textbf{4}}}\) with distributed knowledge. We reveal that a recursion axiom for the distributed knowledge is _not_ valid for a frame class discussed in [ 12 ] but valid for the restricted frame class introduced in [ 20, 26 ]. The semantic completeness of the static logics for this restricted frame class is established via the concept of pseudo-model.

正しいから証明できるのか、証明できるから正しいのか。数学にとって証明とは何か、正しさとは何なのかは数学基礎論の根本的な問題である。様相論理を軸とした、証明と真理に関わる数学基礎論の古典的な結果から最先 端の議論までを解説した。.

The purpose of this paper is to argue that the hybrid formalism fits naturally in the context of David Lewis’s counterfactual logic and that its introduction into this framework is desirable. This hybridization enables us to regard the inference “The pig is Mary; Mary is pregnant; therefore the pig is pregnant” as a process of updating local information (which depends on the given situation) by using global information (independent of the situation). Our hybridization also has the following technical advantages: (i) (...) it preserves the completeness and decidability of Lewis’s logic; (ii) it allows us to characterize the Limit Assumption as a proof-rule with some side-conditions; and (iii) it enables us to establish a general Kripke completeness result by using the proof-rule corresponding to the Limit Assumption. Keywords Counterfactual logic - David Lewis - Contextually definite description - Hybrid logic - Arthur Prior - The limit assumption - Strong completeness - Decidability - Bisimulation - Pure completeness. (shrink)

We propose an AI-assisted design concept exploration tool, the “Character Space Construction”. Concept designers explore and articulate the target product aesthetics and semantics in language, which is expressed using “Design Concept Phrases”, that is, compound adjective phrases, and contrasting terms that convey what are not their target design concepts. Designers often utilize this dichotomy technique to communicate the nature of their aesthetic and semantic design concepts with stakeholders, especially in an early design development phase. The CSC assists this designers' cognitive (...) activity by constructing a “Character Space”, which is a semantic quadrant system, in a structured manner. A CS created by designers with the assistance of the CSC enables them to discern and explain their design concepts in contrast with opposing terms. These terms in a CS are retrieved and combined in the CSC by using a knowledge graph. The CSC presents terms and phrases as lists of candidates to users from which users will choose in order to define the target design concept, which is then visualized in a CS. The participants in our experiment, who were in the “arts and design” profession, were given two conditions under which to create DCPs and explain them. One group created and explained the DCPs with the assistance of the proposed CSC, and the other did the same task without this assistance, given the freedom to use any publicly available web search tools instead. The result showed that the group assisted by the CSC indicated their tasks were supported significantly better, especially in exploration, as measured by the Creativity Support Index. (shrink)

Over the last decades, many scholars, feminist and others, have argued that critique must be reframed in different and more ‘productive’ ways because its ‘conventional’ formulation and practice have outlived its usefulness as a conceptual tool. Instead, they have called for affirmation or affirmative critique and a more generative mode of critical engagement in the search for new imaginaries, transformative potentialities and other futures. New feminist materialist thought’s emergence is, we argue, symptomatic of this contemporary intellectual landscape that claims to (...) move beyond critique. While sympathetic with the desire to rethink a form of critique that speaks to the (urgent) politics of the present and the remaking of political imaginaries, we argue that the theoretical gesture to move beyond critique may offer a potentially troubling remapping organised around certain kinds of repression (of the undetermined and ambivalent work of critique) and amnesia (of feminist genealogies and over different feminist projects’ conceptualisation of matter) that yield a politics without politics. (shrink)

How do we deal with difference personally, interpersonally, nationally? Can we weave a cohesive social fabric in a religiously plural society without suppressing differences? This collection of significant essays suggests that to truly honour differences in matters of faith and religion we must publicly exercise and celebrate them. The secular/sacred, public/private divisions long considered sacred in the West need to be dismantled if Canada (or any nation state) is to develop a genuine mosaic that embraces fundamental differences instead of a (...) melting pot that marginalizes. An ethics of difference starts with a recognition of difference, not as deviance or deficit that threatens but as otherness to connect with, cherish, and celebrate. The book begins with the suggestion that our inability to come to terms with social plurality is not fundamentally the fault of religious differences, and that a public/private split inadequately deals with matters of basic difference. It then explores how encouraging people to live out their respective faiths may open new possibilities for respectful, honourable, and just negotiations of contemporary dilemmas arising out of the multicultural fabric of Canadian life. Towards an Ethics of Community introduces readers to some of the most challenging and divisive dilemmas we face in this increasingly pluralistic, postmodern world — issues such as family and domestic violence, Aboriginal rights, homosexuality and public policy, and female genital mutilation. This is a book truly global in scope and significance. (shrink)

The present contribution shows that a Hilbert-style axiomatization for dynamic logic of relation changers is complete for the standard Kripke semantics not by a well-known rewriting technique but by the idea of an auxiliary semantics studied by van Benthem and Wang et al. A key insight of our auxiliary semantics for dynamic logic of relation changers can be described as: “relation changers are bounded morphisms.” Moreover, we demonstrate that this semantic insight can be used to provide a modular cut-free labelled (...) sequent calculus for the logic in the sense that our calculus can be regarded as a natural expansion of a labelled sequent calculus of iteration-free propositional dynamic logic. (shrink)

Intuitionistic epistemic logic by Artemov and Protopopescu (Rev Symb Log 9:266–298, 2016) accepts the axiom “if A, then A is known” (written $$A \supset K A$$ ) in terms of the Brouwer–Heyting–Kolmogorov interpretation. There are two variants of intuitionistic epistemic logic: one with the axiom “ $$KA \supset \lnot \lnot A$$ ” and one without it. The former is called $$\textbf{IEL}$$, and the latter is called $$\textbf{IEL}^{-}$$. The aim of this paper is to study first-order expansions (with equality and function (...) symbols) of these two intuitionistic epistemic logics. We define Hilbert systems with additional axioms called geometric axioms and sequent calculi with the corresponding rules to geometric axioms and prove that they are sound and complete for the intended semantics. We also prove the cut-elimination theorems for both sequent calculi. As a consequence, the disjunction property and existence property are established for the sequent calculi without geometric implications. Finally, we establish that our sequent calculi can also be formulated with admissible structural rules (i.e., in terms of a G3-style sequent calculus). (shrink)

The history of the concept of “religion” in Western tradition has intrigued scholars for years. This important collection of eighteen essays brings further light to the ongoing debate. Three of the invited participants, W.C. Smith, M. Despland and E. Feil, has each previously written impressive books treating this subject; the last two acknowledged the impact and continuing influence of Smith’s work, The Meaning and End of Religion. An introduction and a recapitulation of Smith’s contribution as a scholar set the stage (...) for a retrospective look at the published literature. Contributors then examine the transformation of words (the classical religio to the modern religion), particularities of religion in nineteenth-century France, Troeltsch’s concept of religion, the study of religion from an Asian point of view and the categorization of “World Religions.” The concluding essays elaborate contemporary anthropological, cross-disciplinary, semiological, deconstructive and psychoanalytical methodological approaches to the concept and study of “religion.” Exploring critically different aspects of the concept and study of religion, these provocative essays typically reflect the methodological pluralism currently existing in the field of Religious Studies. Of interest to scholars and students alike, this collection also contains a complete bibliography of W.C. Smith’s publications. (shrink)

Companies are increasingly engaging in corporate activism, defined as taking a public stance on controversial sociopolitical issues. Whereas prior research focuses on consumers’ brand perceptions, attitudes, and purchase behavior, we identify a novel consumer response to activism, unethical consumer behavior. Unethical behavior, such as lying or cheating a company, is prevalent and costly. Across five studies, we show that the effect of corporate activism on unethical behavior is moderated by consumers’ political ideology and mediated by desire for punishment. When the (...) company’s activism stand is [incongruent/congruent] with the consumer’s political ideology, consumers experience [increased/decreased] desire to punish the company, thereby [increasing/decreasing] unethical behavior toward the company. More importantly, we identify two moderators of this process. The effect is attenuated when the company’s current stance is inconsistent with its political reputation and when the immorality of the unethical behavior is high. (shrink)

Taiji – sport, meditation, martial art , health preservation, way of enlightenment and philosophy of life – is one the best-known signs for recognizing Chinese Daoism. The following article wishes to explain the influence of classical philosophical Taoism notions such as dao , qi and wuwei and their application on Taiji principles practiced today world wide. Arising from tradition of an early Daoism those notions are the core of its fundamental books and forming material of Daoistic philosophy, which has managed, (...) despite its exposure to great historical changes and religious influences during the thousands of years, to preserve its autonomy owing to the application of those axioms. Regularly practicing Taiji with the aim of mens sana in corpore sano and appreciating the rules of principles dao, qi and wuwei directly result in suppleness, strength and composure of body and spirit and carries us to higher levels of consciousness in which we are able to achieve the unity of physical and mental perfection. In this manner Taiji as ”sport” gains its complete, transcendent dimension. (shrink)

This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions without, a priori, emphasising one over any other. The integrative view presupposes that firms need to accept tensions in corporate sustainability and pursue different sustainability aspects simultaneously even if they seem to contradict each other. The framework proposed in this paper (...) goes beyond the traditional triad of economic, environmental and social dimensions and argues that tensions in corporate sustainability occur between different levels, in change processes and within a temporal and spatial context. The framework provides vital groundwork for managing tensions in corporate sustainability based on paradox strategies. The paper then applies the framework to identify and characterise four selected tensions and illustrates how key approaches from the literature on strategic contradictions, tensions and paradoxes—i.e., acceptance and resolution strategies—can be used to manage these tensions. Thereby, it refines the emerging literature on the integrative view for the management of tensions in corporate sustainability. The framework also provides managers with a better understanding of tensions in corporate sustainability and enables them to embrace these tensions in their decision making. (shrink)

Corporations today have been engineered by CEOs and other business advocates to look increasingly green and responsible. However, alarming cases such as Enron, Parmalat and Worldcom bear witness that a belief in corporate goodness is still nothing other than naïve. Although many scholars seemingly recognize this, they still avoid touching on the most sensitive and problematic issues, the taboos. As a consequence, discussion of important though problematic topics is often stifled. The article identifies three ‘grand’ taboos of CSR discourse and (...) explicitly raises them for discussion. They are the taboos of amoral business, continuous economic growth, and the political nature of CSR. It is suggested that CSR can only be as advanced as its taboos. The critical potential of the field remains underdeveloped as a consequence of the taboos, and in many cases the CSR discourse merely produces alluring but empty rhetoric about sustainability and responsible business. (shrink)

The multi-disciplinary interest in social responsibility on the part of individuals and organizations over the past 30 years has generated several descriptors of corporate social responsibility and employee social responsibility. These descriptors focus largely on socially responsible behavior and, in some cases, on socially responsible identity. Very few authors have combined the two concepts in researching social responsibility. This situation can lead to an oversimplification of the concept of CSR, thereby impeding the examination of congruence between employees and organizations with (...) regard to social responsibility. In this article, we connect two dimensions of social responsibility—identity and behavior—to build a Social Responsibility Matrix consisting of four patterns for classifying the social responsibility of employees and employers: Low Social Responsibility, Identity-based Social Responsibility, Behavior-based Social Responsibility, and Entwined Social Responsibility. The positioning of employers and employees on the same matrix is vital for assessing the level of congruence between employers and employees with regard to social responsibility and for discussing the possible outcomes for both parties. These identity and behavior-based patterns, determinants, and levels of congruence connecting employees and employers form the foundation for the multi-dimensional, dynamic ESR–CSR Congruence Model, as exemplified in a case study. This contribution enhances the existing literature and models of CSR, in addition to improving the understanding of employee–employer congruence, thereby broadening the array of possibilities for achieving positive organizational outcomes based on CSR. (shrink)

The Code of Best Practice produced by the Cadbury Committee on the Financial Aspects of Corporate Governance may be viewed as an ethical code in that it prescribes standards of board behaviour. The Code’s specific recommendations with regard to audit committees appear to offer a practical mechanism for the promotion of ethical behaviour through the inhibition of potentially unethical influences exerted by executive directors over external auditors. The rationale for these recommendations centres on the independence of audit committee members, implying (...) that independence is a prerequisite for ethical behaviour. This paper questions the assumptions regarding the role of independence through an exploration of conceptions of independence held by individuals involved in the activities of audit committees in major UK public limited companies. It suggests that audit committees may have an unarticulated role in providing an arena for the display of independence by the participants. This display forms a part of the ceremonial performance which builds confidence in corporate governance mechanisms. (shrink)

In this article I draw on an approach - Actor Network Theory - which is well developed within the sociology of science and technology. However, rather than focusing on technical objects in the workplace, I examine food and drink as non-human entities which build, maintain and stabilize links between diverse actants. Using five case study examples I consider what happens when people come together at work around food, and the specific sets of relations between people, activity and organizations that result (...) from this engagement. In doing so I focus on some of the processes through which working bodies are in-corporated into organizational life through emerging food practices; and highlight some of the processes through which working bodies are reconstituted as organizational food practices are in-corporated into the bodies of employees. (shrink)

An increase in the number of companies that publish corporate social responsibility (CSR) statements, and a rise in their ‘sustainability’ research, reflects a growing acceptance that broad ethical considerations are key for any type of company. However, little is known about how companies consider moral objectives for their research and development (R&D) activities, or the basis upon which these activities are chosen. This research involves qualitative investigation into Responsible Research and Innovation (RRI) in the Information and Communication Technology (ICT) industry, (...) comprising 30 in-depth, pan-European interviews with key personnel in the industry, and focus groups with employees at 14 different companies. Through investigation of the ‘responsible’ activities these companies currently undertake, we shed light on the types of moral goals they set and their underlying ethical standpoints. By reviewing both the responsible innovation and sustainability discourses, and presenting phenomenological evidence, we demonstrate that companies have adopted some aspects of RRI, even though it might not be recognised as such. Our findings indicate that these innovators recognise some of the ethical and societal concerns associated with their activities but their approach is often piecemeal; primary focus is upon the most immediate issues and on legal compliance, to the detriment of broader societal issues and wider challenges. We recommend explicit mechanisms that draw upon established ethical thought and practical academic work to improve companies' abilities to carry out their sustainability activities, and incorporate them into a responsible business strategy. We conclude with recommendations for innovators, corporate research and development, and policy. (shrink)

We conceptualise CSR communication as a process of reciprocal influence between organisations and their audiences. We use an illustrative case study in the form of a conflict between firms and a powerful stakeholder which is played out in a series of 20 press releases over a 2-month period to develop a framework of analysis based on insights from linguistics. It focuses on three aspects of dialogism, namely (i) turn-taking (co-operating in a conversation by responding to the other party), (ii) inter-party (...) moves (the nature and type of interaction characterising a turn, i.e. denial, apology or excuse) and (iii) intertextuality (the intensity and quality of verbal interaction between the parties). We address the question: What is the nature and type of verbal interactions between the parties? First we examine (a) whether the parties verbally interact and then (b) whether the parties listen to each other. We find evidence of dialogism suggesting that CSR communication is an interactive process which has to be understood as a function of the power relations between a firm and a specific stakeholder. Also, we find evidence of intertextuality in press releases by six firms which engage in verbal interaction with the stakeholder. We interpret this as linguistic evidence of isomorphic processes relating to CSR practices resulting from the pressure exerted by a powerful stakeholder. The lack of response by ten firms that fail to issue press releases suggests a strategy of ‘watch-and-wait’ with respect to the outcome of the conflict. (shrink)

This introductory article positions the Special Issue devoted to women in corporate management. Women in all developing countries face a glass ceiling to advancement to senior management in medium and large organizations. It then reviews the eight manuscripts in the collection, integrating women in management themes into the mainstream of business ethics.

We study the relationship between corporate social performance and financial performance by comparing the portfolio returns of firms with changes in corporate social responsibility (CSR) intensity. Using an extensive US sample from the MSCI ESG database, we find that improvement in the overall CSR is generally value enhancing. The relationship varies with CSR dimensions. More importantly, the relationship shifts differently for various CSR dimensions during the crisis period when trust in the society is low and financial resource is limited. Improvement (...) in environment, human rights, and product characteristics shows higher financial returns during the financial crisis period, whereas the value enhancement of improvement in employee relations is more pronounced during the non-crisis period. (shrink)

Owing to the growing academic and practitioner’s interest in the field of Corporate Social Responsibility, there is a need to do a comprehensive assessment and synthesis of research activities. This article addresses this need and examines the academic literature on Corporate Social Responsibility and Performance using a paradigmatic and methodological lens. The objective of this article is fourfold. First, it examines the status of CSR research from its beginning especially after 1970 to year 2008 in leading academic journals and reports (...) to assess the focus areas of research on CSR so far. Second, it analyzes the research paradigms adopted in these research articles using the Operations Research Paradigm framework. Third, it compares and contrasts various kinds of research articles, methodologies, and research designs used in various researches in literature. Finally, it uncovers the implications of this study and directions for future research. (shrink)

This paper explores the type of stakeholder engagement currently being undertaken by many organisations as part of social and ethical accounting, auditing and reporting (SEAAR) processes. Specifically, the paper seeks to determine the extent to which current corporate practice iteratively promotes stakeholder participation in collaboratively designing accountability programmes, or whether it merely is a new term for canvassing stakeholder opinions. Arnstein’s Ladder of Citizen Participation is used as a conceptual model for positioning contemporary methods of stakeholder dialogue. The findings from (...) interviews with representatives from twenty‐nine UK and transnational organisations actively engaged in stakeholder dialogue are presented. This paper concludes that contemporary organisations seem to be seeking to engage with stakeholders in partnerships, yet their attempts still fall short of what Arnstein called Citizen Control, the level of achievement that non‐governmental organisations would like stakeholder engagement to attain. (shrink)

ABSTRACTIn this article, we explore the debate on corporate citizenship and the role of business in global governance. In the debate on political corporate social responsibility it is assumed that under globalization business is taking up a greater political role. Apart from economic responsibilities firms assume political responsibilities taking up traditional governmental tasks such as regulation of business and provision of public goods. We contrast this with a subsidiarity-based approach to governance, in which firms are seen as intermediate actors who (...) have political co-responsibilities in society endowed upon them by national governmental institutions. We argue that both approaches face conceptual and empirical problems, and do not make clear the content and scope of political corporate responsibility. Based on Iris Marion Young’s account of political responsibility we argue that corporate actors and governmental actors have a shared responsibility to tackle societal problems. Taking political corporate responsibility not only entails engaging in private action or engaging in public–private partnerships, but it also includes aiding governmental actors to remedy injustice or even create public institutions where they do not yet exist. By adding this perspective we contribute to the debate on responsibility in corporate citizenship and clarify the political role business can play in global governance. (shrink)

In this article, we propose that giving in cash and non-cash differ in their relation with the giving firm’s future corporate financial performance and only cash giving is associated with future CFP. Using a novel dataset from ASSET4 that differentiates corporate giving over a sample period of 2002–2012, we examine three competing hypotheses: agency cost hypothesis that cash giving reflects agency cost and destroys value for shareholders, investment hypothesis that cash giving is an investment by management that aims for better (...) future return, and information hypothesis that cash giving has informational value to shareholders as cash is a critical resource at a firm and giving is a decision by managers who are insiders. We find that indeed, only cash giving is positively associated with future CFP and firm value, measured by Fama–French five-factor abnormal risk-adjusted stock returns, future return on assets, and Tobin’s Q. In addition, we find that the positive association exists only between excess, i.e., unexpected, but not expected cash giving and future CFP. Our empirical findings support the information hypothesis, but neither the agency hypothesis nor the investment hypothesis, and are robust to a number of endogeneity tests, including orthogonalized cash giving, instrumental variable regression using geography-based instruments, and propensity score matching. Furthermore, we show that the positive association between future CFP and unexpected cash giving is only pronounced at firms with good governance and relatively higher sales growth where agency problems are less likely, and at firms with no alternative mechanisms to demonstrate the strength of cash flow. Additionally, we do not find evidence that suggests in-kind giving to possess any informational value. (shrink)

This study examines the practice of corporate social responsibility (CSR) during COVID-19. Little is known about how organizations practice CSR during acute exogenous crises. Overlooking how CSR practices change during a crisis matters because organizations are compelled into trade-offs that carry implications for their CSR initiatives. Analysis of interview data with CSR managers, from 21 Dubai-based business organizations during COVID-19, uncovers changes in the content and process of CSR during the pandemic. The results show that the practice of CSR underwent (...) a fundamental change in focus as organizations shifted to an employee-centric model of CSR and away from an environmental one. Measures placed on organizations and society to combat the pandemic also led to a recalibration of stakeholder and issue salience, with notable effects on CSR that challenge the capability of the power–legitimacy–urgency framework to anticipate these shifts. We consider the impacts associated with the shift in the content of CSR initiatives and process of their implementation and discuss the implications of the findings for CSR theory, research, policy, and practice. (shrink)

Corporate governance sits at the intersection of many disciplines, among them law, business, management, finance, and accounting. The point of departure for large portions of this literature concerns the ugliness of greed, ambition, misdemeanors, and malfeasance of corporations, their directors, and those actors who hold shares in them. This essay takes a rather different starting point. Drawing upon insights from a distant field, it uses the discussion of aesthetics in Dewey’s treatise on art to ask what motivates directors to act (...) in ways that constitute the attention and engagement that we associate with the effectiveness of boards. Using Dewey’s thinking about aesthetic experience, this paper examines the experience of organization boards, both in the literature and in the personal experience of the author. These observations point to need to reflect on motivation when considering both the practice of corporate governance and the policy frameworks in which it operates. (shrink)

In response to recent scandals in the business world, many corporations have adopted various kinds of ethics programs for their employees: ethical codes, ethical training courses, compliance officers, ethical committees, and social audits. This article outlines some of the most common points of discussion pertaining to corporate ethics programs in particular and ethics in the workplace in general: whether corporations should adopt ethics programs in the first place, how such programs should be designed more exactly, and what specific values of (...) workplace ethics such programs should include. (shrink)

Corporate social responsibility (CSR) is more and more important in the supply chain. Drawing from the stakeholder theory and channel relational reciprocity literature, we develop and empirically support a theoretical framework. Our framework predicts that CSR reciprocity between buyer and seller firms in a supply chain affects channel tie intensity and channel sales performance (main effects) and that market competition may amplify these influences (moderated effects). The framework reveals important implications regarding the role of reciprocal CSR for channel relationship management.