Is time travel just a confusing plot device deployed by science fiction authors and Hollywood filmmakers to amaze and amuse? Or might empirical data prompt a scientific hypothesis of time travel? Structured on a fascinating dialogue involving  ...

‘What is characteristic of every mental activity’, according to Brentano, is ‘the reference to something as an object. In this respect every mental activity seems to be something relational.’ But what sort of a relation, if any, is our cognitive access to the world? This question – which we shall call Brentano’s question – throws a new light on many of the traditional problems of epistemology. The paper defends a view of perceptual acts as real relations of a subject to (...) an object. To make this view coherent, a theory of different types of relations is developed, resting on ideas on formal ontology put forward by Husserl in his Logical Investigations and on the theory of relations sketched in Smith's "Acta cum fundamentis in re". The theory is applied to the notion of a Cambridge change, which proves to have an unforeseen relevance to our understanding of perception. (shrink)

Abstract:Qi has been both understood separately as substance and as field. This essay argues that qi in the Zhuangzi is both substance and field together. This qi field-substance is bidimensional where its vertical axis is that of substance and its horizontal axis that of field. This essay argues that the vertical dimension does not imply a substance dualism but a holism where qi differs in degrees of refinement; it argues that the horizontal dimension is composed of interrelated yinyang forces that (...) constitute an "empty" field. It also argues that at the center of this qi field-substance is the heart-mind and the body and, by drawing on rich resonances between the Zhuangzi and phenomenology, that human beings bring the fields of qi that they are situated in into certain coherences. (shrink)

One reason that many of the philosophical debates about free will might seem intractable is that di erent participants in those debates use various terms in ways that not only don't line up, but might even contradict each other. For instance, it is widely accepted to understand libertarianism as\the conjunction of incompatibilism [the thesis that free will is incompatible with the truth of determinism] and the thesis that we have free will" (van Inwagen (1983), 13f; see also Kane (2001), 17; (...) Pereboom (2006), xiv). However, for van Inwagen's later reservations about the use of the term `libertarianism', see van Inwagen (2008), relevant pages). This makes perplexing a number of views that have the name `libertarian compatibilism' (see Vihvelin (2000) and Arvan (2013)) as on the standard use of the terms involved, the name appears to involve a contradiction. Even the meaning and usage of the term `free will' is itself contested. Manuel Vargas writes that \`free will' is a term of both ordinary and technical discourse" (Vargas (2013), 325). However, it is not clear if the ordinary use of the term always tracks the technical use. But in an in uential paper on \How to Think about About the Problem of Free Will," Peter van Inwagen claims that \the phrase `free will' . . . hardly exists except as a philosophical term of art. Its non- philosophical uses are pretty much con ned to the phrase `of his/her own free will' which means `uncoerced"' (van Inwagen (2008), 320 footnote 1). To many of us, a look at the philosophical and literatures of the past millennium suggest a use that need not be a technical notion, even if it is often used in a technical way. No matter how this debate about the `ordinary use' of the phrase turns out, recognizing that `free will' gets used in di erent ways and being careful in such usage is important in order to avoid what Chalmers has called `merely verbal disputes' (Chalmers (2011)). For this reason, we want to be very clear in how we understand and de ne free will. There seem to be at least two di erent fundamental notions of what free will is in the contemporary literature. The rst of these, which seems to have garnered the most attention in the last century, works under the assumption that for a person to rightly be said to have free will, she must have the ability 1 to do otherwise than what she does, in fact, do. Under this view I could be said to have freely chosen to drive to work only if I also could have freely chosen, for example, to bike to work or to skip work altogether. This approach to free will is referred to as a `leeway-based approach' (cite my book) or an `alternative- possiblities approach' (see Sartorio (2016).) In contrast, a smaller percentage of the extant literature focuses primarily on the issues of `source,' `ultimacy,' and `origination'. This second approach doesn't focus immediately on the presence or absence of alternative possibilities. On this approach, I freely choose to drive to work only if I am the source of my choice and there is nothing outside of me from which the choice is ultimately derived. In what follows, we refer to the rst of these conceptions|the conception that free will is primarily a matter of having alternative possibilities|as the `leeway- based' conception. Similarly, we will refer to the second of these conceptions| that free will is primarily a matter of our being the source of our choices in a particular way|as the `sourcehood' conception. (John Fischer and Carolina Sartorio refers to sourcehood views as `actual sequence' views; see Fischer (2006) and Sartorio (2016)). Both of these notions can be seen in the following passage taken from Robert Kane: We believe we have free will when we view ourselves as agents ca- pable of in uencing the world in various ways. Open alternatives, or alternative possibilities, seem to lie before us. We reason and deliberate among them and choose. We feel (1) it is `up to us' what we choose and how we act; and this means we could have chosen or acted otherwise. As Aristotle noted: when acting is `up to us,' so is not acting. This `up-to-us-ness' also suggests (2) the ultimate control of our actions lies in us and not outside us in factors beyond our control (Kane (2005), 6). In the next two sections, I look in greater detail at each of these two approaches to the nature of free will, and how they each seek to approach what it means for an action to be `up to us'. I also show how the di erences between these two conceptions cut across the debate about what Kane refers to as the Com- patibility Question: \Is free will compatible with determinism?" (Kane (1996), 13). Along the way, I also brie y point out a number of ways how which of these conceptions is at work shapes how one engages various arguments and other issues regarding. (shrink)

The rise of modern science and the proclaimed 'death' of God in the nineteenth century led to a radical questioning of divine action and authorship - Bultmann's celebrated 'demythologizing'. Remythologizing Theology moves in another direction that begins by taking seriously the biblical accounts of God's speaking. It establishes divine communicative action as the formal and material principle of theology, and suggests that interpersonal dialogue, rather than impersonal causality, is the keystone of God's relationship with the world. This original contribution to (...) the theology of divine action and authorship develops a new vision of Christian theism. It also revisits several long-standing controversies such as the relations of God's sovereignty to human freedom, time to eternity, and suffering to love. Groundbreaking and thought-provoking, it brings theology into fruitful dialogue with philosophy, literary theory, and biblical studies"--Provided by publisher. (shrink)

An important and engaging book on a key argument in contemporary debates about free will and moral responsibility.

One popular conception of natural theology holds that certain purely rational arguments are insulated from empirical inquiry and independently establish conclusions that provide evidence, justification, or proof of God’s existence. Yet, some raise suspicions that philosophers and theologians’ personal religious beliefs inappropriately affect these kinds of arguments. I present an experimental test of whether philosophers and theologians’ argument analysis is influenced by religious commitments. The empirical findings suggest religious belief affects philosophical analysis and offer a challenge to theists and atheists, (...) alike: reevaluate the scope of natural theology’s conclusions or acknowledge and begin to address the influence of religious belief. (shrink)

It is sometimes said that Augustine discovered the faculty of the will, and as a result inaugurated philosophy’s fascination with issues related to free will. While philosophers prior to Augustine clearly discussed related issues of, for example, voluntariness and agency, one finds in Augustine a focus on a faculty distinct from reason which is necessary for praise and blame that one would be hard-pressed to find in earlier thinkers. Augustine addressed the importance of free will in many of his works; (...) But he never seems to question whether or not humans have free will. That is, the following question is one that Augustine never seems to raise because he thought the answer was an obvious yes: -/- The Existence Question: Do humans have free will?ii -/- In recent years, the Existence Question has come to be at the forefront of many of the debates concerning free will as an increasing number of scholars are skeptical about the existence of free will. My aim in this chapter is not so much to answer the Existence Question, but to provide a framework for understanding how the question should be answered. I also provide a taxonomical overview of aspects of the contemporary literature in order to show how one’s answer to the Existence Question depends on other issues pertaining to the nature of free will. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Scholarship in experimental jurisprudence has reported surprising findings about various concepts of legal significance: _acting intentionally_, _causation_, _consent_, _knowledge, recklessness_, _reasonableness,_ and _law_ itself. Often, these studies examine laypeople’s ordinary concepts and draw broader conclusions about legal experts’ concepts. This Article questions such inferences, from empirical findings about ordinary concepts to conclusions about the concepts of those with legal expertise. It presents a case study concerning what it means to act _intentionally._ An experiment examines intentionality judgments across four populations (N (...) = 774): laypeople, law students, non-law students, and United States judges. Legal training affected judgments in three ways that are consistent with the acquisition of a distinctive legal concept. This case study supports the Article’s broader claim: Laypeople’s ordinary concepts are not equivalent to experts’ legal concepts. The acquisition of legal concepts is an important form of legal expertise. (shrink)

This chapter examines public policy as it applies to public education for students with disabilities in the United States. Public policy with respect to ‘special education’ has made important strides in the past half century and is not unjust in the explicit ways that it used to be. However, current US public special education policy is still unjust insofar as it is an instance of what Guy Adams and Danny Balfour call ‘administrative evil.’ Addressing this administrative evil will require both (...) procedural changes in special education and addressing the ‘micropolitics’ of individualized educational plan meetings. (shrink)

Understanding the neuromechanical responses to perturbations in humans may help to explain the reported improvements in stability performance and muscle strength after perturbation-based training. In this study, we investigated the effects of perturbations, induced by unstable surfaces, on the mechanical loading and the modular organization of motor control in the lower limb muscles during lunging forward and backward. Fifteen healthy adults performed 50 forward and 50 backward lunges on stable and unstable ground. Ground reaction forces, joint kinematics, and the electromyogram (...) of 13 lower limb muscles were recorded. We calculated the resultant joint moments and extracted muscle synergies from the stepping limb. We found sparse alterations in the resultant joint moments and EMG activity, indicating a little if any effect of perturbations on muscle mechanical loading. The time-dependent structure of the muscle synergy responsible for the stabilization of the body was modified in the perturbed lunges by a shift in the center of activity and a widening. Moreover, in the perturbed backward lunge, the synergy related to the body weight acceptance was not present. The found modulation of the modular organization of motor control in the unstable condition and related minor alteration in joint kinetics indicates increased control robustness that allowed the participants to maintain functionality in postural challenging settings. Triggering specific modulations in motor control to regulate robustness in the presence of perturbations may be associated with the reported benefits of perturbation-based training. (shrink)

This book represents the most comprehensive attempt to date to explore and test Derrida's contribution and influence on the study of theology, biblical studies, and the philosophy of religion. Over the course of the last decade, the writings of Derrida and the key concepts that emerge from his work such as the gift, apocalypse, hospitality, and messianism have wrought far-reaching and irresistible changes in the way that scholars approach biblical texts, comparative religious studies, and religious violence, for instance, as well (...) as the way they understand basic religious themes as myth, creation, forgiveness, one-ness, and multiplicity. In addition to original contributions from over twenty highly-regarded scholars including John Caputo, Daniel Boyarin, Edith Wyschogrod, Tim Beal, and Gil Anidjar, the volume opens with a lengthy interview with Derrida. (shrink)

Beginning right at the start of the recently published volume II of Donner le temps, at its ‘bord’ or ‘boarding’ upon or out of a calmy oceanic surface, this essay examines the functions and movements of distinct surfaces in between Heidegger and Derrida. Confronting thus the tradition of the ‘Grund’, ‘Abgrund’, ‘Urgrund’, ‘Ungrund’, with the khôra-like surface of archi-writing and dissemination, the essay proposes an investigation of the philosophical and writerly space of Derrida/Heidegger not through their marks and letters, but (...) instead through the different surfaces of inscription and – simultaneous – effacement as the ‘proper places’ of thought and experience, of Destruktion and deconstruction. (shrink)

Methodological issues in philosophy of religion -- God's existence and nature -- Evil and divine hiddenness -- Providence and interaction -- The afterlife -- Religion and contemporary life.

Review comment on the first edition "Wheldall asks himself and his readers what has transpired within the field of educational psychology ... and what its relevance actually is for teaching, learning and education. As such it is a 'must read' for all educational psychologists, students of educational psychology, teachers and teacher trainers." Professor Paul Kirschner, Open Universiteit, British Journal of Educational Technology What is the relevance of educational psychology in the twenty first century? In this collection of essays, leading educational (...) psychologists reflect on the seminal developments which have been made in the field over the past twenty five years or so and assess how far we have progressed. Given a broad and personal remit to address a range of issues, the contributors review and critique a variety of topics, including: intelligence; communication; family environments; individual differences; reading; peer learning; classroom behaviour; and higher education. Providing provocative and challenging insights into the state of contemporary educational psychology, the contributors acknowledge throughout the successes and progression in the field, but with a critical edge and a challenge being thrown down to psychologists of education to make study more seriously informed and as a consequence, reformed. Now in its second edition this compelling text for students and researchers is thoroughly updated and includes four new chapters. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 192-208, January 2022.

This paper contemplates repression as a factor of production in Anti-Oedipus. Repression is part of the division of labour which defines the composition of the labour–capital relation, what Deleuze and Guattari conceive of as a differential relation. In interpreting Deleuze and Guattari’s concepts of repression, commentaries have elaborated on the influences of Marx’s theories of reification and of the state. However, the influence of Marx’s theory of division of labour in capitalism has not been fully examined. This theory, which involves (...) dispossession of intellectual potentialities and suppression of productive drives, is essential to Deleuze and Guattari’s Spinozist hypothesis that the masses came to desire fascism under a particular set of historical conditions. Through a reading of Capital, guided by Balibar’s reading in particular, and an analysis of schizophrenia in alignment with Foucault’s, Deleuze and Guattari develop a theory of repression as immanent to production. Based in this theory, they conceive of fascism as a line of flight from the limits of capital, emerging among several counteracting factors against the tendency for the rate of profit to fall. In assessing how repression operates in Deleuze and Guattari’s form of psychoanalysis, this paper references Marx’s Capital and Spinoza’s Ethics as well as Balibar’s contribution to the 1965 book Reading Capital and Foucault’s 1962 Mental Illness and Psychology. The paper concludes with remarks on the further development of this theory in Deleuze and Guattari’s 1980 A Thousand Plateaus and Deleuze’s 1990 ‘Postscript on Control Societies’. (shrink)

There is growing interest in understanding and eliciting division of labor within groups of scientists. This paper illustrates the need for this division of labor through a historical example, and a formal model is presented to better analyze situations of this type. Analysis of this model reveals that a division of labor can be maintained in two different ways: by limiting information or by endowing the scientists with extreme beliefs. If both features are present however, cognitive diversity is maintained indefinitely, (...) and as a result agents fail to converge to the truth. Beyond the mechanisms for creating diversity suggested here, this shows that the real epistemic goal is not diversity but transient diversity. (shrink)

Kevin Scharp proposes an original theory of the nature and logic of truth on which truth is an inconsistent concept that should be replaced for certain theoretical purposes. He argues that truth is best understood as an inconsistent concept, and proposes a detailed theory of inconsistent concepts that can be applied to the case of truth. Truth also happens to be a useful concept, but its inconsistency inhibits its utility; as such, it should be replaced with consistent concepts that (...) can do truth's job without giving rise to paradoxes. To this end, Scharp offers a pair of replacements, which he dubs ascending truth and descending truth, along with an axiomatic theory of them and a new kind of possible-worlds semantics for this theory. He goes to develop Davidson's idea that truth is best understood as the core of a measurement system for rational phenomena, and offers a semantic theory that treats truth predicates as assessment-sensitive and solves the problems posed by the liar and other paradoxes. (shrink)

The role of values in scientific research has become an important topic of discussion in both scholarly and popular debates. Pundits across the political spectrum worry that research on topics like climate change, evolutionary theory, vaccine safety, and genetically modified foods has become overly politicized. At the same time, it is clear that values play an important role in science by limiting unethical forms of research and by deciding what areas of research have the greatest relevance for society. Deciding how (...) to distinguish legitimate and illegitimate influences of values in scientific research is a matter of vital importance.Recently, philosophers of science have written a great deal on this topic, but most of their work has been directed toward a scholarly audience. This book makes the contemporary philosophical literature on science and values accessible to a wide readership. It examines case studies from a variety of research areas, including climate science, anthropology, chemical risk assessment, ecology, neurobiology, biomedical research, and agriculture. These cases show that values have necessary roles to play in identifying research topics, choosing research questions, determining the aims of inquiry, responding to uncertainty, and deciding how to communicate information. Kevin Elliott focuses not just on describing roles for values but also on determining when their influences are actually appropriate. He emphasizes several conditions for incorporating values in a legitimate fashion, and highlights multiple strategies for fostering engagement between stakeholders so that value influences can be subjected to careful and critical scrutiny. (shrink)

Increasingly, epistemologists are becoming interested in social structures and their effect on epistemic enterprises, but little attention has been paid to the proper distribution of experimental results among scientists. This paper will analyze a model first suggested by two economists, which nicely captures one type of learning situation faced by scientists. The results of a computer simulation study of this model provide two interesting conclusions. First, in some contexts, a community of scientists is, as a whole, more reliable when its (...) members are less aware of their colleagues' experimental results. Second, there is a robust tradeoff between the reliability of a community and the speed with which it reaches a correct conclusion. ‡The author would like to thank Brian Skyrms, Kyle Stanford, Jeffrey Barrett, Bruce Glymour, and the participants in the Social Dynamics Seminar at University of California–Irvine for their helpful comments. Generous financial support was provided by the School of Social Science and Institute for Mathematical Behavioral Sciences at UCI. †To contact the author, please write to: Department of Philosophy, Baker Hall 135, Carnegie Mellon University, Pittsburgh, PA 15213-3890; e-mail: [email protected]. (shrink)

Thick terms and concepts, such as honesty and cruelty, are at the heart of a variety of debates in philosophy of language and metaethics. Central to these debates is the question of how the descriptive and evaluative components of thick concepts are related and whether they can be separated from each other. So far, no empirical data on how thick terms are used in ordinary language has been collected to inform these debates. In this paper, we present the first empirical (...) study, designed to investigate whether the evaluative component of thick concepts is communicated as part of the semantic meaning or by means of conversational implicatures. While neither the semantic nor the pragmatic view can fully account for the use of thick terms in ordinary language, our results do favour the semanticist interpretation: the evaluation of a thick concept is only slightly easier to cancel than semantically entailed content. We further discovered a polarity effect, demonstrating that how easily an evaluation can be cancelled depends on whether the thick term is of positive or negative polarity. (shrink)

Contemporary public reason liberalism holds that coercion must be publicly justified to an idealized constituency. Coercion must be justified to all qualified points of view, not the points of view held by actual persons. Critics, in particular Nicholas Wolterstorff and David Enoch, have complained that idealization, by idealizing away what actual people accept, risks authoritarianism and disrespect by forcing people to comply with laws they in fact reject. I argue that idealization can withstand this criticism if it satisfies two conditions. (...) First, the standards of idealization, such as the norms of rationality and information, must be grounded in the present commitments of the large majority of members of the public. Second, the standards of idealization must be moderate; that is, they cannot be used to attribute reasons to citizens that stray too far from their actual commitments. (shrink)

_Challenges conventional understandings of Heidegger’s account of the body._.

Theories of scientific rationality typically pertain to belief. In this paper, the author argues that we should expand our focus to include motivations as well as belief. An economic model is used to evaluate whether science is best served by scientists motivated only by truth, only by credit, or by both truth and credit. In many, but not all, situations, scientists motivated by both truth and credit should be judged as the most rational scientists.

In this paper we distinguish between epistemic dilemmas, epistemic quasi-dilemmas, and quasi epistemic dilemmas. Our starting point is the commonsense position that S faces a genuine dilemma only when S must take one of two paths and both are bad. It’s the “must” that we think is key. Moral dilemmas arise because there are cases where S must perform A and S must perform B—where ‘must’ implies a moral duty—but S cannot do both. In such a situation, S is doomed (...) to violate a moral obligation. Analogously, S face’s a genuine epistemic dilemma only if she has an epistemic duty to believe that p and at the same time an epistemic duty to not believe that p (either because she has a duty to believe ~p or a duty to suspend judgment). We argue that such cases never arise because there is no epistemic duty to adopt a particular doxastic attitude towards any particular proposition (ever). Hence, there are no epistemic dilemmas. Nevertheless, one might suppose there are situations in which one’s evidence pulls in different directions without determining a uniquely justified doxastic attitude. Such epistemic quasi-dilemmas aren’t full-fledged dilemmas, but they are arguably close enough to pose a genuine problem for the believer. But we argue that there are no genuine epistemic quasi-dilemmas either: They are all resolvable in principle. Fans of dissonance will not be totally disappointed, however, since we argue that there may well be quasi-epistemic dilemmas. These are genuinely unwinnable situations in which one’s moral or pragmatic obligations to do epistemically-relevant things make incompatible demands. (shrink)

Of the dozens of purported solutions to the liar paradox published in the past fifty years, the vast majority are "traditional" in the sense that they reject one of the premises or inference rules that are used to derive the paradoxical conclusion. Over the years, however, several philosophers have developed an alternative to the traditional approaches; according to them, our very competence with the concept of truth leads us to accept that the reasoning used to derive the paradox is sound. (...) That is, our conceptual competence leads us into inconsistency. I call this alternative the inconsistency approach to the liar. Although this approach has many positive features, I argue that several of the well-developed versions of it that have appeared recently are unacceptable. In particular, they do not recognize that if truth is an inconsistent concept, then we should replace it with new concepts that do the work of truth without giving rise to paradoxes. I outline an inconsistency approach to the liar paradox that satisfies this condition. (shrink)

Much of contemporary knowledge is generated by groups not single individuals. A natural question to ask is, what features make groups better or worse at generating knowledge? This paper surveys research that spans several disciplines which focuses on one aspect of epistemic communities: the way they communicate internally. This research has revealed that a wide number of different communication structures are best, but what is best in a given situation depends on particular details of the problem being confronted by the (...) group. (shrink)

The use of AI algorithms in criminal trials has been the subject of very lively ethical and legal debates recently. While there are concerns over the lack of accuracy and the harmful biases that certain algorithms display, new algorithms seem more promising and might lead to more accurate legal decisions. Algorithms seem especially relevant for bail decisions, because such decisions involve statistical data to which human reasoners struggle to give adequate weight. While getting the right legal outcome is a strong (...) desideratum of criminal trials, advocates of the relational theory of procedural justice give us good reason to think that fairness and perceived fairness of legal procedures have a value that is independent from the outcome. According to this literature, one key aspect of fairness is trustworthiness. In this paper, I argue that using certain algorithms to assist bail decisions could increase three diferent aspects of judges’ trustworthiness: (1) actual trustworthiness, (2) rich trustworthiness, and (3) perceived trustworthiness. (shrink)

We argue that explainable artificial intelligence (XAI), specifically reason-giving XAI, often constitutes the most suitable way of ensuring that someone can properly be held responsible for decisions that are based on the outputs of artificial intelligent (AI) systems. We first show that, to close moral responsibility gaps (Matthias 2004), often a human in the loop is needed who is directly responsible for particular AI-supported decisions. Second, we appeal to the epistemic condition on moral responsibility to argue that, in order to (...) be responsible for her decision, the human in the loop has to have an explanation available of the system’s recommendation. Reason explanations are especially well-suited to this end and we examine whether – and how – it might be possible to make such explanations fit with AI systems. We support our claims by focusing on a case of disagreement between human in the loop and AI system. (shrink)

This book offers cutting edge research on the modifications and disruptions of bodily experience in the context of anxiety, depression, trauma, chronic illness, pain, and aging. It presents original contributions in applied phenomenology, biomedical ethics, and the use of medical technologies.

This essay explores the unique temporal experience in anxiety. Drawing on first-person accounts as well as examples from literature, I attempt to show how anxiety not only disrupts our physiological and cognitive timing but also disturbs the embodied rhythms of everyday social life. The primary goal, however, is to articulate the extent to which human existence itself is a temporally structured event and to identity the ways that anxiety disrupts this structure. Using Martin Heidegger’s account of human existence as a (...) point of departure, I show how the mood of anxiety has the power to alter our self-interpretations by closing down or constricting our experience of the future. I argue that a constricted future impedes our ability ‘to be’ because it closes off the range of projective meanings that we would ordinarily draw on to create or fashion our identities. (shrink)

This study investigates the variations in the quality and comprehensiveness of 104 corporate social responsibility reports published by the world’s largest financial institutions in 2012. Using a novel measure of CSR report quality, we examine the impact of certain national, legal, and firm-level factors that might explain differences in the overall quality and extent of coverage of various issues in these reports. Our findings show that legal factors and CSR environment in a firm’s country of headquarters play an important role (...) in firms’ CSR reporting quality. Common law countries exhibit systematically higher overall CSR reporting quality than code law countries. Countries with higher CSR standards, policies, and regulations in place also produce significantly higher quality CSR reports. Firm size, on the other hand, has no major impact on the overall quality of CSR reports. In further analysis of the individual aspects of CSR disclosures, namely environment, philanthropy, bribery and corruption, and integrity assurance, we document that larger firms report at a higher quality on philanthropy and bribery and corruption. Bribery and corruption is reported at a higher quality in countries with common law tradition, high-quality legal regimes, and high CSR standards and regulations in place. We also observe higher quality integrity assurance in common law countries. CSR-minded countries and countries with low-quality legal environment also report on philanthropy at a higher quality. Finally, we offer guidelines for companies toward improving the quality of their reports, and suggestions for scholars and researchers for further avenues of research. (shrink)

Corporate Social Responsibility reporting by large corporations has witnessed phenomenal growth over the last two decades. The voluntary nature of these disclosures, however, has led to inconsistencies in reporting formats, treatment, and inclusion of various contextual elements, and a lack of robust measures pertaining to the quality and accuracy of the reports’ content. Efforts to address these drawbacks such as Global Reporting Initiative and ISO 26000 have proven unsatisfactory due to their primary emphasis on process for creating CSR reports without (...) similar attention on measurement criteria to ensure robust implementation, or verify accuracy of information. This paper attempts to fill this gap in the literature. It uses a new framework—called the CSR-Sustainability Monitor®—of analyzing and evaluating the contents of CSR reports in a manner that allows for a single report to be compared with any other single group, and groups of reports based on industry, country-of-origin, and similar other groupings. Using data from the CSR reports of 614 large corporations worldwide, this study analyzes the character and scope of integrity assurance contained in these CSR reports. The analysis is further extended to explore some external factors that would explain variations in the assurance decision and the quality of integrity assurance in these reports. (shrink)