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We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564-578; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919-1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives' compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., (...) S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341-359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives' welfare with that of the "common good", which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751-846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503-509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed. (shrink)

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We considered the question of how corporate social responsibility differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100:419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33:404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. (...) We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform, and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory. (shrink)

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Abstract:In this paper we develop a categorization scheme for stakeholder research based on differences in studies’ primary level of analysis (managerial agency, organizational, or societal) and use this scheme to review and critique genres of stakeholder-based accounting research. We draw three primary conclusions: 1) stakeholder research in accounting should more clearly incorporate the business ethics stakeholder literature, 2) ethical issues are much less likely to be considered in stakeholder-based accounting research when a managerial agency level of analysis is adopted, and (...) 3) the accounting discipline can learn from debates within the business ethics literature concerning shareholder dominance and stakeholder legitimacy. These conclusions, taken together, demonstrate the need for accounting researchers to become more focused on ethical considerations in the design of accounting information systems, performance measurement criteria, and financial reporting models. (shrink)

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In Aleksandr Solzhenitsyn, DanielMahoney presents a philosophical perspective on the political condition of modern man through an exegesis and analysis of Solzhenitsyn's work.Mahoney demonstrates the tremendous, yet often unappreciated, impact of Sozhenitsyn's writing on twentieth century thinking through an examination of the writer's profoundly important critique of communist totalitarianism in a judicious and original mix of western and Russian, Christian and classical wisdom.

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Psychological essentialism is a cognitive bias through which human beings conceive the entities around them as having inner essences and basic natures. Social scientists routinely generate flawed inferences because their methods require the truth of psychological essentialism. This article develops set-theoretic analysis as a scientific-constructivist approach that overcomes the bias of psychological essentialism. With this approach, the “sets” of set-theoretic analysis are mental phenomena that establish boundaries and identify similarities and differences among entities whose natural kind composition is not known. (...) The approach is illustrated through a consideration of research on intelligence, race, and poverty in the United States. (shrink)

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Leaving an editorial chair provides an opportunity for the departing incumbent to deliver a final message to his readers. Seven years after founding Business Ethics. A European Review the editor can offer no better valedictory than to explore the role of moral courage in the ethical conduct of business. Not only does this provide an excellent illustration of the recent recovery of the subject of “virtue” ethics in moral philosophy in general, as well as in the application of morality to (...) business. It also serves to highlight the important difference between ‘business ethics’ as a term applied to the study of right and wrong behaviour in business, and ‘ethical business’, which is business actually conducted on ethical lines. For the difference between behaving rightly and wrongly in any area of human activity, including that of business, is not simply a matter of knowledge, or of finding the “correct” answer. There is a crucial psychological gap between knowing what one ought to do and then actually doing it; as Ovid ruefully observed, we see and approve the better things, yet we follow the worse. This is where courage comes in, for the gap between ethical perception and ethical performance is bridged by moral courage, as the following article suggests. More colloquially, the author is accustomed to conclude his classroom teaching on business ethics by observing that it is one thing to work out, often laboriously and hesitantly, what is the correct line of behaviour to follow; it is quite another thing to have the guts to follow it. An early version of this paper was delivered in Gresham College, London, while a more developed account dates from the First World Congress of the International Society of Business, Economics and Ethics, held in Tokyo in 1996. The following is reprinted from International Business Ethics: Challenges and Approaches , edited by George Enderle earlier this year and published by the University of Notre Dame Press and Hong Kong University Press. (shrink)

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In this short article, my aim is to introduce readers to some debates about religious freedom and constitutional law in the United States. I highlight a few of the enduring questions debated by political philosophers and legal scholars. For example, does the Constitution require special religious exemptions for citizens whose religious convictions put them at odds with otherwise neutral and legitimate state pol- icy? Should the Constitution be interpreted as supporting a strict secularism or a multicultural egalitarian liberal position? What (...) are the limits to religious freedom? To illustrate how these and related questions are debated I consider some recent work on religious freedom jurisprudence in the United States. (shrink)

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This book describes how the ethical conduct of business has become a topic of major interest in the USA and a subject for serious study in American universities and business schools. In Europe, including Great Britain, public concern is increasing about the moral aspects of business behaviour. ProfessorMahoney shows how this growing concern is reflected in the programmes of business studies offered by various European universities and business schools. The results of a survey point to future developments in (...) this area. (shrink)

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Volume 32, Issue 3, July 2024, Page 373-377.

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The article argues that Meillassoux's 'After Finitude' underestimates the nature and profundity of Hume's sceptical challenge; it neglects the fact that Hume's scepticism concerns final causes (and agrees fundamentally with Bacon and Descartes in this respect), and that in Hume even the operations of reason do not furnish entirely a priori knowledge. We contend that Hume himself institutes a form of correlationism (which in part showed Kant the way to counter the sceptical challenge via transcendental idealism), and sought not merely (...) to abolish the 'principle of sufficient reason' but to salvage it in a weak form, in turning his attention to the grounds for our beliefs in necessity. We argue further that the 'mathematizability' of properties is not a sufficient criterion to yield realist, non-correlational knowledge, or to demonstrate the 'irremediable realism' of the 'ancestral' statement. Finally, we contend that Meillassoux himself relies on a certain 'Kantian moment' which exempts the reasoning subject from otherwise 'omnipotent' chaos, and that ultimately the 'speculative materialist' position remains exposed to the original Humean sceptical challenge. (shrink)

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Given the substantial contribution of livestock agriculture to global greenhouse gas emissions, significant changes in that sector will likely occur as part of a comprehensive climate mitigation and adaptation plan. One option for reducing the sector’s climate footprint is the development and introduction of new forms of plant-based and lab-grown meat alternatives that accurately replicate the sensory and nutritional qualities of meat. Since the current global trend is toward increased meat consumption, these products are designed to appeal primarily to meat-eaters (...) with the intention of enticing them to reduce or eliminate their consumption of animal meat. While this technology promises the undeniable benefits of reducing GHG and animal suffering, I argue that its widespread adoption could exacerbate global inequity, particularly between affluent and poor individuals and nations. To make my case, I identify four potential sources of inequity: the creation of luxury foods, an expansion of food deserts, increased economic disparity between the Global North and South, and the awarding of patents on the technology to multinational corporations. In light of economic pressures and dietary trends, it is likely these new meat alternatives will be introduced into the global market. As such, I do not argue against their development, but conclude by outlining some policies aimed at mitigating their negative social impacts and promoting food equity. (shrink)

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This essay examines religious freedom in the context of education policy. I defend an approach that serves the aims of both religious freedom and adequate education requirements. The permissive view of religious exemptions endorsed in American law sometimes lends support to objectionable education policies. The alternative I defend opposes granting exemptions to education policy, religious or otherwise, when doing so will deprive students of an education that permits entry to higher education or to a meaningful range of opportunities in the (...) labor market. Yet when there are policy options that accommodate concerns of religious citizens that do not result in objectionable compromises on education standards, we should favor them. (shrink)

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An article of mine in The Heythrop Journal a decade ago discussed Descartes’ “Olympica” dream-sequence, the original of which is lost, but the details of which are preserved in a French version in...

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The book provides a practical guide to the application of Critical Realism (CR), an increasingly popular philosophy of social science, in empirical research projects. Each purpose-written chapter reviews major social science research methods and contains extended illustration of how to conduct inquiry using CR.

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. This paper examines the association between long-term compensation and corporate social responsibility for 90 publicly traded Canadian firms. Social responsibility is considered to include concerns for social factors and the environment, 564-578; Kane, E. J., 341-359). Long-term compensation attempts to focus executives efforts on optimizing the longer term, which should direct their attention to factors traditionally associated with socially responsible executives. As hypothesized, we found a significant relationship between the long-term compensation and total CSR weakness as well as the (...) product/environmental weakness dimension of CSR. In addition, we found a marginally significant relationship between long-term compensation and total corporate responsibility. Our findings are that executives long-term compensation is associated with a firms environmental actions, and that firms that utilize long-term compensation are more likely to mitigate product/environment weaknesses than those that do not. Implications for practice and research are discussed. (shrink)

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This book offers a systematic attempt to explore the point of convergance between feminist theory and the work of Michel Foucault.

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Professor Turner’s reply to my article focuses on the ways in which set-theoretic analysis can be used to help solve problems of causal heterogeneity in social science research. By contrast, I discuss the ways in which set-theoretic analysis can be used to help solve problems of conceptual heterogeneity. I identify conceptual heterogeneity as a ubiquitous problem that is disguised by psychological essentialism. The seriousness of this problem must be recognized for scholars to appreciate the advantages of constructivist set-theoretic analysis for (...) the social sciences. (shrink)

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As an alternative to post-structural accounts of ‘performative’ agency (e.g. Judith Butler), Habermasian feminists (Seyla Benhabib and Maria Pia Lara) propose the idea of the narrative self. The concept of narrative is seen as a way of bridging the gap between the formalism of Habermas’s idea of communicative ethics and the dispersion that arises from the post-structural critique of the subject. The idea of the narrative self undoubtedly yields an active and creative account of agency. However, I argue that the (...) attempt to reconcile a narrative concept of the self within a theory of communicative ethics results in a limited understanding of identity and agency in the context of the systemic reproduction of gender inequalities. (shrink)

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"Foucault: A Critical Introduction offers a comprehensive and accessible introduction to the work of one of the twentieth century's most influential thinkers. Unlike most books on Foucault, this book offers an assessment of all Foucault's work, including his final writings on governmentality and the self. McNay argues that the later work initiates an important shift in his intellectual concerns which alters any retrospective reading of his writings as a whole." "Throughout, McNay is concerned to assess the normative and political implications (...) of Foucault's social criticism. She goes beyond the level of many commentators to look at the values from which Foucault's work springs, and reveals the implicit assumptions underlying his social critique. McNay also discusses Foucault's position in the modernity/postmodernity debate, his own ambivalence toward Enlightenment thought and his place in recent developments in feminist and cultural theory. The result is an invaluable book which clearly outlines the central themes of Foucault's work, while offering a fresh appraisal of his thought."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved. (shrink)

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In the last forty years, Roman Catholic moral theology has been experiencing revolutionary tension and change. In this unique and thoroughly documented study, a distinguished Jesuit moral theologian examines the events, personalities, and conflicts that have contributed, from New Testament times to the present, to the Roman Catholic moral tradition and its contemporary crisis, and interprets the fundamental changes taking place in the subject today. Among the topics covered in this volume are papal infallibility, confession as a sacrament, the legacy (...) of Augustine, the dramatic change in attitude to "salvation outside the Church," and the continuing impact on moral theology of the 1968 papal encyclical on birth control and of the Second Vatican Council. (shrink)

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Political liberty is at the centre of liberal conceptions of toleration. Liberal political philosophers disagree about the limits of toleration, whether equality is central to liberal toleration, and the toleration of illiberal religious and cultural practices, among other topics. Some non-liberal states adopt a model of toleration, despite significant limitations on liberty. Moreover, some recent work in comparative philosophy emphasizes pluralism across traditions of political morality. This chapter will consider a variety of positions on liberal toleration as well as the (...) challenge to liberal toleration posed by ethical pluralism. (shrink)

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This chapter examines some central features to liberal conceptions of toleration and liberty of conscience. The first section briefly examines conceptions of toleration and liberty of conscience in the traditions of Locke, Rawls, and Mill. The second section considers contemporary controversies surrounding toleration and liberty of conscience with a focus on neutrality and equality. The third section examines several challenges, including whether non-religious values should be afforded the same degree of accommodation as religious values, whether liberty of conscience requires a (...) secular state, and how bias impedes understandings of toleration and liberty of conscience. The chapter concludes with brief comments on future directions for research on toleration and liberty of conscience. One is exploring toleration and liberty of conscience in non-Western contexts; another is exploring ways that varieties of religious and political identity impact conceptions of toleration and liberty of conscience. (shrink)

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Recent developments in novel therapies for neuromuscular diseases offer parents new perspectives on their affected children's future. This article examines how the emergence of new therapies impacts the lives of parents of children with Duchenne muscular dystrophy or spinal muscular atrophy type 2, two genetic neuromuscular disorders characterized by progressive muscle degeneration. Aiming for a first‐person perspective, fieldwork was conducted utilizing participant observation, semistructured interviews, and several internet sources. Six families with a total of 12 persons, all living in Denmark, (...) were included in the interviews. Two types of parents were identified who were at opposite ends in dealing with the new therapies—the cure optimists and the cure pragmatists. Different hopes resulted in different narratives for their children's futures. The article raises questions about how and when children with chronic diseases should be involved in their parent's hopes for a cure and highlights the dilemmas facing health professionals working in the field of children with chronic diseases for which the prospects of a cure are improving. We conclude that health professionals must find a way to carefully balance guidance and information about experimental medicines, including the fact that experimental medicine sometimes fails, does not work as well as hoped for, or does not become available, with sustaining parental hopes for their children's future. (shrink)

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In lieu of an abstract, here is a brief excerpt of the content:Paul Oskar Kristeller 1905–1999Edward P. MahoneyPaul Oskar Kristeller was without doubt one of the most productive and accomplished scholars of this century. He received an excellent education in the classics at the Mommsen-Gymnasium in his native Berlin before going to the University of Heidelberg in 1923. There he pursued studies in a wide range of subjects, including medieval history, German literature, physics, and art history. The philosophy professors who (...) much influenced him both at Heidelberg and at Freiburg and Marburg were Ernst Hoffman, Karl Jaspers, Richard Kroner, and Martin Heidegger. In 1929 he received his doctorate from Heidelberg for his dissertation Der Begriff der Seele in der Ethik des Plotin, which was directed by Hoffman and published at Tübingen the same year. He then went to Berlin, where he engaged in formal studies in classical philology before going to Freiburg to do postgraduate work in philosophy with Heidegger during the years 1931 to 1933. Heidegger approved a study of Marsilio Ficino as Kristeller’s Habili-tationschrift and helped him to secure a fellowship enabling him to do research on Ficino and to begin writing. After visiting Italy during this period and taking into account the changed political scene in Germany, Kristeller decided in 1934 to move to Italy permanently. He taught in Florence in a high school for German Jewish students until he secured in 1935, with the help of Giovanni Gentile, a lectureship in German at the Scuola Superiore and the University of Pisa. He maintained throughout his academic career a personal and warm attachment to the Scuola Superiore. Moreover, he enjoyed throughout his subsequent career a warm and personal friendship with various Italian scholars that was first developed during his Italian stay in the thirties.While still in Italy, Kristeller completed his book on Ficino in 1937; he prepared an Italian version the next year. However, both the German and Italian versions would be published only years later. During this period he also engaged in manuscript studies in the major Italian cities, searching in particular for Ficino manuscripts. The result of these labors was his two-volume work, Supplementum Ficinianum: Marsilii Ficini Philosophi Platonici Opuscula Inedita et Dispersa, which was published by the Scuola Normale in 1937. He considered his “teachers” in manuscript studies to be Giovanni Cardinal Mercati, Monsignor Auguste Pelzer, and Ludwig Bertalot. Giovanni Gentile aided the publication of Kristeller’s Supplementum Ficinianum and subsequently helped him to emigrate to the United States. Kristeller always maintained a loyalty to Gentile and felt gratitude to him for extending him such help.In 1938 Kristeller lost his position at Pisa because of the Fascist anti-Semitic laws, but he was permitted to go to Rome where he assisted Bertalot in manuscript research at the Vatican library. Through the intervention of Roland H. Bainton, Dean P. Lockwood, Dom Anselm Strittmater, O.S.B., and other American [End Page 758] friends Kristeller was able to leave for the United States. He arrived at New York in February 1939 and spent the Spring term at Yale University. He was given an adjunct position at Columbia University for the fall term, holding the rank of Associate until 1948, when he was made an Associate Professor of Philosophy. By that time he had established himself as a major force in the development of Renaissance studies in the United States. His book on Ficino was translated into English as The Philosophy of Marsilio Ficino and published in 1943 by the Columbia University Press. The Italian version was published at Florence in 1953; a revised edition, containing a new bibliography that had been brought up to date, appeared in 1988.Kristeller published a large number of articles on a wide range of topics, establishing himself as a major interpreter of the significance of Renaissance humanism as well as a leading authority not only on Ficino and Renaissance Platonism but also on Pietro Pomponazzi and Renaissance Aristotelianism. He developed at Columbia bonds of friendship with Ernest A. Moody and John Herman Randall, Jr., both of whom had strong interests in late-medieval Aristotelianism. With Randall and Ernst Cassirer he prepared what would become a bestseller, the Renaissance Philosophy of Man: Selections... (shrink)

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This book is a detailed study of how, according to Thomas Aquinas and his works, God's Holy Spirit is continuously at work in and through human moral activity.

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I argue that Forst’s justification paradigm is less radical than claimed in that it fails to establish an immanent connection between the role of justification as a transcendental principle and as...

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Theorists have long argued that a process of individualisation is inherent in conditions of late modernity. Whilst individualisation has been acknowledged in the business ethics literature, studies have often overlooked the processes by which individuals are given greater responsibility for ethical decision making and the personal and institutional effects of this responsibility. This article develops a notion of ‘ethical individualisation’ to help one understand and explore how and why ethical responsibility is being devolved to employees in the UK consulting industry. (...) The article argues that an individualised ethics is incapable of preventing malpractice in the face of institutional conflicts of interest. (shrink)

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This is a response to Val Plumwood's critique of Plato and an overview of the way in which Plato provides a viable environmental vision. This vision sees the realm of nature as rooted in the realm of logos, and human beings as sojourners who are nonetheless integral parts of nature and whose vocation is to act as mediators between the two realms thereby bringing nature into even greater participation in logos. To fulfill the human vocation, one must come to an (...) awareness of the logos by purging oneself of the sham values which permeate society and distort one's understanding of reality. (shrink)

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This volume deals with the psychological, metaphysical and scientific ideas of two major and influential Aristotelian philosophers of the Italian Renaissance - Nicoletto Vernia (d. 1499) and Agostino Nifo (ca 1470-1538) - whose careers must be seen as inter-related. Both began by holding Averroes to be the true interpreter of Aristotle's thought, but were influenced by the work of humanists, such as Ermolao Barbaro, though to a different degree. Translations of the Greek commentators on Aristotle (Alexander of Aphrodisias, Themistius and (...) Simplicius) provided them with new material and new ways of understanding Aristotle - Nifo even put himself to learning Greek - and led them to abandon Averroes, especially as regards his views on the soul and intellect. Nevertheless, both Vernia and Nifo engaged seriously with the thought of medieval scholars such as Albert the Great, Thomas Aquinas and John of Jandun. Both also showed interest in their celebrated contemporary, Marsilio Ficino. (shrink)

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The fifth edition of the Ethics Manual examines emerging issues in medical ethics faced by internists and their patients and revisits older issues that are ...

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In the United States, Protestant Christian identity is the dominant religious identity. Protestant Christian identity confers status privileges, yet also creates objectionable status inequalities. Historical and contemporary evidence includes the unfair treatment of Mormons, Native Americans, Muslims, and other religious minorities. Protestant Christian supremacy also plays a significant role in bolstering anti LGBTQ prejudice, xenophobia, and white supremacy. Ways that Protestant Christian identity correlates with objectionable status inequalities are often neglected in contemporary political philosophy. This paper aims to make a (...) modest contribution towards filling that gap. Some forms of inequality linked to Protestant Christian supremacy can be characterized as domination and oppression. Other instances include barriers to fair equality of opportunity for self-determination. Adapting ideas from egalitarian political philosophy I propose an analysis of objectionable status inequality rooted in Protestant Christian supremacy. Alan Patten’s defense of an egalitarian principle for assessing the effects of law and policy is helpful for this task. (shrink)

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This book reassesses theories of agency and gender identity against the backdrop of changing relations between men and women in contemporary societies.

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