The question ?How should one live?? reflects the central concern in the ethics of Socrates. The answer to this question is not merely related to the concepts of obligation and duty, which constitute the major problems of modern moral philosophy, but it can also be considered from the prudential point of view. Therefore both the moral and non-moral realms contribute to a good life. Although there is little doubt concerning the existence of the non-moral realm in Confucianism, yet the relationship (...) between the moral and the non-moral realms has not been carefully examined. Obviously the nature of the existence of the non-moral realm can be clear only if the question whether the non-moral virtues can be defined in terms of, or reduced to, or overridden by moral virtues is resolved. This paper attempts to scrutinize the relationship mentioned so as to determine the status of prudence within the ethics of Confucianism. (shrink)

When sporting agents fail through wrongful or faulty behaviour, they should feel guilty; when they fail because of a deficiency in their abilities, they should feel shame. But sometimes we fail without being deficient and without being at fault. I illustrate this with two examples of players, Moacir Barbosa and Roberto Baggio, who failed in World Cup finals and cost their teams the greatest prize in sport. Although both players failed, I suggest that neither was at fault and neither was (...) deficient. I argue that we can fail through no fault of our own because our abilities are always fallible. This fallibility means that to succeed – to achieve sporting glory – we must run the risk of failure. The appropriate emotion to feel over such failures is agent-regret. Sporting agents and observers should not take up what I call the ‘critical position’: the idea that someone who fails must be deficient or must have been at fault. This allows for a softer, but also more accurate, attitude towards our own failures and the failures of others. I end by suggesting that the fallibility of our abilities is made clear through playing or watching sport, and this can illuminate life more broadly. (shrink)

I explore what BernardWilliams means by regarding one’s action ‘purely externally, as one might regard anyone else’s action’, and how it links to regret and agent-regret. I suggest some ways that we might understand the external view: as a failure to recognize what one has done, in terms of Williams’s distinction between intrinsic and extrinsic luck, and as akin to Thomas Nagel’s distinction between an internal and external view. I argue that none of these captures what Williams was getting at (...) because they do not allow one to take a view on one’s action. I offer two alternative accounts. One turns around what we identify with, the other concerns what we care about. Both accounts capture how I might regret, rather than agent-regret, my own action. I demonstrate that these accounts can explain the relationship between an insurance payout and the external view, and they can explain the agent-relativity of agent-regret. (shrink)

Philosophers usually discuss responsibility in terms of responsibility for past actions or as a question about the nature of moral agency. Yet the word responsibility is fairly modern, whereas these topics arguably represent timeless concerns about human agency. This paper investigates another use of responsibility, that is particularly important to modern liberal societies: responsibility as a virtue that can be demonstrated by individuals and organisations. The paper notes its initial importance in political contexts, and seeks to explain why we now (...) demand responsibility in all spheres of life. In reply, I highlight the distinctively institutional character of modern liberal societies: institutions specify many of the particular responsibilities each of us must fulfil, but also require responsibility to sustain them and address their failings. My overall argument is that the virtue of responsibility occupies a distinctive place in the moral needs, and moral achievements, of liberal societies; and this, in turn, explains why it now occupies such a prominent place in our moral discourse. (shrink)

This essay offers a defence of the non-cognitivist approach to the interpretation of moral judgments as disguised imperatives corresponding to social rules. It addresses the body of criticism that faced R. M. Hare, and that currently faces moral anti-realists, on two levels, by providing a full semantic analysis of evaluative judgments and by arguing that anti-realism is compatible with moral aspiration despite the non-existence of obligations as the externalist imagines them. A moral judgment consists of separate descriptive and prescriptive components (...) and is to be understood as a declarative statement prefaced by an 'ideality operator'. Moral beliefs are genuinely representational, but their truth conditions can only be stated with reference to imaginary ideal worlds. Moral judgments are neither confirmed nor verified, but alternative moral positions are preferentially endorsed and adopted by individual agents on the basis of their perceived all-things-considered optimality. High aspiration moralities are normally very costly to agents in terms of their prudential and aesthetic interests, but they are theoretically as eligible as the adoption of other, less demanding sets of rules. (shrink)

This article is a critical discussion of two recent papers by Michael Hand on moral education. The first is his ‘Towards a Theory of Moral Education’, published in the Journal of Philosophy of Education in 2014. The second is a chapter called ‘Beyond Moral Education?’ in an edited book of new perspectives on my own work in philosophy and history of education, published in the same year. His two papers are linked in that he applies the theory outlined in the (...) former to a critique in the latter of my views on education in altruism in a 1990 publication. I introduce this article by outlining the tradition of recent philosophical thought about moral education, beginning with that of Richard Peters, in which Hand is working. (shrink)

Alan Gewirth’s work on moral and political philosophy attracted a great deal of attention between 1978 and 2000, but has received very little attention since then. This essay aims to revive interest in Gewirth’s work by providing a more direct and straightforward version of his core argument for objective moral rights and duties and clarifying how a Gewirthian moral and political theory can proceed beyond the conclusion of the core argument.

In a recent paper, after outlining various distinguishing features of derogatory words, Jennifer Hornsby suggests that the phenomenon raises serious difficulties for inferentialism. Against Hornsby, I claim that derogatory words do not pose any insuperable problems for inferentialism, so long as it is supplemented with apparatus borrowed from Grice and Hare. Moreover, I argue, derogatory expressions pose difficulties for Hornsby's favoured alternative theory of meaning, representationalism, unless it too is conjoined with a similar Grice/Hare mechanism. So, the upshot of the (...) discussion is that, contra Hornsby, focus on derogatory expressions alone does not provide grounds for deciding between competing theories of meaning, but nevertheless serves to highlight important features that any such theory must acknowledge and incorporate. (shrink)

The ‘humanisation’ of education is one of the three leitmotifs in a recent Soviet planning document A Conception of General Education. It is suggested that Western education systems also need to be humanised, although not so radically as the Soviet, by the removal of obstacles to educating pupils as members of a liberal democratic society. A future joint research agenda between East and West should concentrate on improving mutual understanding of this goal, clarifying conceptual obstacles, and reflecting on means of (...) realising it. Specific proposals are put forward under all three headings. (shrink)

ABSTRACT Social hope, shared hope which relates to the future of communities, is distinguished from personal hopes. Democrats, it is claimed, cannot entertain the kind of social hope found in the Marxist and Christian traditions. However, they do need hope in democracy. Social hope depends on the closely related value of social confidence. Therefore democrats need confidence in democratic values to support their democratic hopes. In school social confidence in democratic values can be promoted by the process of framing whole (...) school policies, as well as by the policies themselves. (shrink)

Patricia White; Educating Courageous Citizens, Journal of Philosophy of Education, Volume 22, Issue 1, 30 May 2006, Pages 67–74, https://doi.org/10.1111/j.1467-.

The implementation of moral decision making abilities in artificial intelligence (AI) is a natural and necessary extension to the social mechanisms of autonomous software agents and robots. Engineers exploring design strategies for systems sensitive to moral considerations in their choices and actions will need to determine what role ethical theory should play in defining control architectures for such systems. The architectures for morally intelligent agents fall within two broad approaches: the top-down imposition of ethical theories, and the bottom-up building of (...) systems that aim at goals or standards which may or may not be specified in explicitly theoretical terms. In this paper we wish to provide some direction for continued research by outlining the value and limitations inherent in each of these approaches. (shrink)

Vagueness is epistemic, according to some. Vagueness is ontological, according to others. This article deploys what I take to be a compromise position. Predicates are coined in specific contexts for specific purposes, but these limited practices do not automatically fix the extensions of predicates over the domain of all objects. The linguistic community using the predicate has rarely considered, much less decided, all questions that might arise about the predicate’s extension. To this extent, the ontological view is correct. But a (...) predicate that applies in some contexts can be reasonably extended to other contexts where it is initially vague. This process of development approximates the cognitive remedy for vagueness that the epistemic view prescribes. The process is piecemeal and inductive, akin to what von Wright described as the molding of concepts. Vagueness cannot be understood apart from the backdrop of classification, for vagueness is classification gone awry. Hence these pages explore the classification of particulars, both its clear successes and vague failures. How we classify unique particulars is the theme of Sections 2 and 3, which are primarily descriptive. Section 2 identifies a way of classifying particulars that pervades discourse of all sorts, and Section 3 illustrates its use in a field notorious for vagueness: ethics. Why a certain particular should (or should not) be classified in a certain way is a normative question, however, and it occupies Sections 4 and 5. Section 4 proposes a norm for strong arguments by analogy, and Section 5 illustrates how the norm might resolve vagueness in one kind of ethical dispute. This norm, which has a strong probabilistic component, is one way of affirming that probability is a guide to life. (shrink)

Ought you to cultivate your own virtue? Various philosophers have argued that there is something suspect about directing one’s ethical attention towards oneself in this way. These arguments can be divided between those that deem aiming at virtue for its own sake to be narcissistic and those that consider aiming at virtue for the sake of good behaviour to involve a kind of doublethink. Underlying them all is the assumption that epistemic access to one’s own character requires an external point (...) of view that is, in principle, available to anyone. If cultivating virtue is concerned with forming one’s dispositions, as these appear to the external point of view, then these charges of narcissism and doublethink can be brought. However, there is another kind of access to one’s own character. Since character is manifest in the practical structure of experience, reflection on that practical structure itself is reflection on one’s character. Neither the charge of narcissism nor the charge of doublethink can be brought against this phenomenological cultivation of the practical structure of experience. Although not sufficient alone to provide all the information required for the task, phenomenological reflection is essential to the ethical cultivation of virtue. (shrink)

Recent debate over the empirical psychological presuppositions of virtue ethics has focused on reactive behavioural dispositions. But there are many character traits that cannot be understood properly in this way. Such traits are well described by attitude psychology. Moreover, the findings of attitude psychology support virtue ethics in three ways. First, they confirm the role of habituation in the development of character. Further, they show virtue ethics to be compatible with the situation manipulation experiments at the heart of the recent (...) debate. Finally, they show how the cognitive-affective theory of personality and the two-system theory of behavioural cognition are compatible, thereby undermining the current empirical challenge to virtue ethics. Empirical research into the nature and development of attitudes should therefore be central to philosophical discussions of virtue and character. (shrink)

I develop resources from Hume to account for moral knowledge in the qualified sense developed by Bernard Williams, according to which the proper application of thick ethical terms constitutes moral knowledge. By applying to moral discernment the criteria of the good aesthetic critic, as explained in Hume's “ Of the Standard of Taste ”, we can see how Humean moral knowledge might be possible. For each of these criteria, an analogous trait would contribute to moral discernment. These traits would enable (...) moral judges to distinguish valid from invalid uses of thick moral terms. The deliverances of such judgments constitute mitigated moral knowledge, as opposed to knowledge in the stricter sense that Hume clearly says cannot be had of moral distinctions. This account has the potential to explain how moral judgments may be valid or invalid without appealing to unique operations of the understanding and how moral knowledge might escape the threat, identified by Williams, of reflective destruction. (shrink)

Feminists often look to postmodern philosophy for a framework within which to treat difference. We might more productively look to a hermeneutic philosophy that emphasizes the interpretive dimensions of difference and allows us to acknowledge the partiality of our understanding. Hence, we might also recognize the importance of a hermeneutic conversation unconstrained by relations of power or ideology in which all nonexclusionary interpretive voices can be educated by one another.

While various items closely associated with belief, such as speech?acts of assertion, or what have recently been termed acts of ?acceptance?, can clearly be voluntary, it is commonly supposed that belief itself, being intrinsically truth?directed, is essentially passive. I argue that while this may be true of belief proper, understood as a kind of disposition, it is not true of acts of assent or ?judgment?. Judgments, I contend, must be deemed voluntary precisely because of their truth?aimedness, for in their case (...) this feature entails that they can always be regarded as the subjects of a kind of implicit practical reasoning. By emphasizing the familiar point that voluntariness need not involve anything more than this, and by invoking the soft determinist option of holding causation to be compatible with choice, I seek to deflect some anticipated objections to this argument. (shrink)

(Part of a symposium on an OUP collection of Paul Russell's papers on free will and moral responsibility). Paul Russell’s The Limits of Free Will is more than the sum of its parts. Among other things, Limits offers readers a comprehensive look at Russell’s attack on the problematically idealized assumptions of the contemporary free will debate. This idealization, he argues, distorts the reality of our human predicament. Herein I pose a dilemma for Russell’s position, critical compatibilism. The dilemma illuminates the (...) tension between Russell’s critical and compatibilist commitments. The problem is not obviously insurmountable, and as a compatibilist who is sympathetic to the view, my aim is to spark further discussion. (shrink)

According to T. M. Scanlon's buck‐passing account, the normative realm of reasons is in some sense prior to the domain of value. Intrinsic value is not itself a property that provides us with reasons; rather, to be good is to have some other reason‐giving property, so that facts about intrinsic value amount to facts about how we have reason to act and to respond. The paper offers an interpretation and defense of this approach to the relation between reasons and values. (...) I start by acknowledging the role that substantive values play in specifications of our reasons, noting that this poses an apparent challenge to the buck‐passing account. The challenge can be met, however, if we adopt a deliberative understanding of substantive value, an interpretation that I proceed to develop and defend. In conclusion I consider recent attempts to capture the agent‐relativity of reasons within a teleological framework for thinking about the relation between reasons and values. I argue that these approaches rest on a deliberative understanding of value; the teleological framework thus turns out to illustrate the basic insight of the buck‐passing approach, rather than offering an alternative to it. (shrink)

Work on representing women's voices in ethics has produced a vision of moral understanding profoundly subversive of the traditional philosophical conception of moral knowledge. I explicate this alternative moral "epistemology," identify how it challenges the prevailing view, and indicate some of its resources for a liberatory feminist critique of philosophical ethics.

Work on representing women's voices in ethics has produced a vision of moral understanding profoundly subversive of the traditional philosophical conception of moral knowledge. 1 explicate this alternative moral “epistemology,” identify how it challenges the prevailing view, and indicate some of its resources for a liberatory feminist critique of philosophical ethics.

Feminist discussions of ethics in the Western philosophical tradition range from critiques of the substance of dominant moral theories to critiques of the very practice of "doing ethics" itself. I argue that these critiques really target a certain historically specific model of ethics and moral theory-a "theoretical-juridical" one. I outline an "expressive-collaborative" conception of morality and ethics that could be a politically self-conscious and reflexively critical alternative.

A defence of the idea that there are sui generis duties of love: duties, that is, that we owe to people in virtue of standing in loving relationships with them. I contrast this non-reductionist position with the widespread reductionist view that our duties to those we love all derive from more generic moral principles. The paper mounts a cumulative argument in favour of the non-reductionist position, adducing a variety of considerations that together speak strongly in favour of adopting it. The (...) concluding section connects this debate with larger issues in moral theory concerning the general idea of obligation. (shrink)

The article suggests that in a modern context, where value pluralism is a prevailing and possibly, even ethically desirable interaction condition, institutional economics provides a more viable business ethics than behavioural business ethics, such as Kantianism or religious ethics. The article explains how the institutional economic approach to business ethics analyses morality with regard to an interaction process, and favours non-behavioural, situational intervention with incentive structures and with capital exchange. The article argues that this approach may have to be prioritised (...) over behavioural business ethics, which tends to analyse morality at the level of the individual and favours behavioural intervention with the individual’s value, norm and belief system, e.g. through ethical pedagogy, communicative techniques, etc. Quaker ethics is taken as an example of behavioural ethics. The article concludes that through the conceptual grounding of behavioural ethics in the economic approach, theoretical and practical limitations of behavioural ethics, as encountered in a modern context, can be relaxed. Probably only then can behavioural ethics still contribute to raising moral standards in interactions amongst the members (stakeholders) of a single firm, and equally, amongst (the stakeholders of) different firms. (shrink)

The paper maps out an alternative to a behavioural (economic) approach to business ethics. Special attention is paid to the fundamental philosophical principle that any moral ‘ought’ implies a practical ‘can’, which the paper interprets with regard to the economic viability of moral agency of the firm under the conditions of the market economy, in particular competition. The paper details an economic understanding of business ethics with regard to classical and neo-classical views, on the one hand, and institutional, libertarian thought, (...) on the other hand. Implications are derived regarding unintentional and passive intentional moral agency of the firm. The paper moves on to suggest that moral agency can be economically viable in competitive ‘market’ interactions, which is conventionally disputed by classical/neo-classical and institutional, libertarian economics. The paper here conceptualises active moral agency of the firm as the utilisation of ethical capital in firm--stakeholder interactions. This yields a reinterpretation of instrumental stakeholder theory. (shrink)

The article tries to inquire a third way in normative ethics between consequentialism or utilitarianism and deontology or Kantianism. To find such a third way in normative ethics, one has to analyze the elements of these classical theories and to look if they are justified. In this article it is argued that an adequate normative ethics has to contain the following five elements: (1) normative individualism, i. e., the view that in the last instance moral norms and values can only (...) be justified by reference to the individuals concerned, as its basis; (2) consideration of the individuals' concerns and interests—aims, desires, needs, strivings—insofar as they have a justificatory function; (3) a pluralism of references of these concerns and hence of moral norms and values to all possible elements of actions; (4) the necessity of a principle of aggregation and weighing with regard to these concerns; (5) finally, as a central principle of aggregation and weighing, the principle of relative reference to self and others, operating as a generalizing meta-principle that guides the application of concrete principles and decisions. (shrink)

Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...) can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals. (shrink)

David Wong has introduced the notion of moral ambivalence in the philosophical debate. In this paper, we focus on the nature of moral ambivalence and on its interpretation. We hold that moral ambivalence is not a phenomenon that provides evidence for relativism, as Wong claims, and as relativism is usually understood. Rather, ambivalence denotes a pluralist attitude, an attitude characterized by the thought that two different, even incompatible, courses of action can both be permissible when considered from a single perspective. (...) We distinguish pluralism from relativism and argue that it is more appropriate to consider Wong’s position as an objectivist pluralism. We also highlight the similarity between Wong and Hume’s accounts. (shrink)

The responsibilities of the manager have been examined through several lenses in the business ethics literature: Kantian (Bowie, 1999 ), contractarian (Donaldson and Dunfee, 1999 ), consequentialist (Friedman, 1970 ), and virtue ethics (Solomon, 1992 ), to name just four. This paper explores what the ethical responsibilities of the manager would look like if viewed through an evolutionary lens. Discussion is focused on the impact of evolutionary thinking on the process of moral reasoning, rather than on the sources or the (...) substance of morality. The conclusion is reached that the evolutionary lens supports the view that moral luck plays an important role in how we assign ethical responsibilities. (shrink)

Drawing on empirical material from social psychology, ‘situationism’ argues that the astonishing susceptibility of moral behaviour to situational influences undermines certain conceptions of character. The related, albeit more limited, thesis proposed in this paper, ‘embodied situationism’, engages a larger number of empirical sources from different fields of study and sheds light on the mechanisms responsible for particular, seemingly puzzling, situational judgments and behaviours. It is demonstrated that the empirical material supports the claims of ES and that ES is immune to (...) some important objections against situationism. (shrink)

This paper starts from the presupposition that moral codes often do not suffice to make agents understand their moral responsibility. We will illustrate this statement with a concrete example of engineers who design a truck’s trailer and who do not think traffic safety is part of their responsibility. This opinion clashes with a common supposition that designers in fact should do all that is in their power to ensure safety in traffic. In our opinion this shows the need for a (...) moral philosophy that helps engineers to interpret their responsibility and think more critically about it. For this purpose we will explore the moral philosophy of Alasdair MacIntyre, which is particularly interesting because he locates the beginning of moral thinking in the daily practice of a profession. This is consistent with the history of moral codes, for codes are also the product of moral reflection by professionals. We will use MacIntyre’s philosophy to (1) explain what is wrong with the designers’ understanding of their responsibility and (2) show a possible way to bring their reflection to a more self-critical level. We will also inspect MacIntyre’s proposal critically. (shrink)

The paper is meant to be a contribution to the study of Indian and comparative ethics. It treats the Vajj laggam, an anthology of Pr krit stanzas (subh sita literature) dealing with a variety of topics. Focusing on the 'ethical' sections of the VL, it tries to describe and analyse its underlying ethical system. In Part I the different ethical themes of the VL (Valour and Destiny, Virtues and Vices, Masters and Servants, Friendship and Affection, Poverty and Charity) are described (...) in detail. In Part II it is shown that the VL. offers a clear example of a virtue ethic with a strong emphasis on self-regarding virtues (gunas), based on a pluralistic and instrumental theory of the good. The paper also treats the crucial ethical problem of the relationship between personal well-being and virtuousness as described in the VL. (shrink)

The Low Countries (Belgium and the Netherlands) have their own traditions when it comes down to sports. Sports such as football, cycling (Belgium) or skating (the Netherlands) take center stage with the sports-minded public, and are a central element in popular culture, somewhat similar to the way cricket is part of the British culture. Since many years now, social scientists and philosophers in this countries have started to think about the impact of sports on everyday society and the different aspects (...) involved in it. At first, in the eighties, topics like physicality, game, fair play and the definition of sport were discussed; later on, and especially from the beginning of the 20th century the debate on doping, enhancement in general and the relationship of sports and technology became more prominent; today, also themes like sports and nationality or sports and the value of sports are at the centre of the debates. In this article, we present an overview of the development of the philosophy of sports in the Low Countries in the last two decades. We sketch the main strains of interest, and focus on the most relevant topics. In particular we concentrate on the characteristic features and issues of philosophy of sports in the Low Countries: what are these features and issues? How can they be explained and appreciated, and how do they contribute to the international, largely Anglo-American and analytical debate in philosophy of sports. (shrink)

The aim of this article is to review the recent popularity of casuistry as a model of moral inquiry. I argue that proponents of casuistry do not endorse the particularist epistemology that seems to be implied by their position, and that this is why casuistry does not seem to present something really new in comparison to 'top-down' generalist approaches. I contend that casuistry should develop itself as a (moderately) particularist position and that the challenge for the defender of casuistry is (...) to come up with ideas that strengthen the ('intuitionist') model of rationality that underlies most forms of particularism. (shrink)

This paper draws from the fields of history, sociology, psychology, moral philosophy, and organizational theory to establish a theoretical connection between a social/organizational influence (ethical work climate) and an individual cognitive element of moral behavior (moral awareness). The research was designed to help to fill a gap in the existing literature by providing empirical evidence of the connection between organizational influences and individual moral awareness and subsequent ethical choices, which has heretofore largely been merely assumed. Results of the study provide (...) evidence that ethical work climate (EWC) is a primary predictor of individual moral awareness, and that the influence of social factors often overrides the effects of individual differences in a work group setting. Implications for future research are provided. (shrink)

This paper presents a new model for how to jointly analyze the ethical and evidentiary dimensions of environmental science cases, with an eye toward making science more participatory and publically...

: This paper discusses the function and scope of incompatibilist or transcendental freedom in Kant's moral philosophy. The prevailing view among scholars, most notably Allison, is that the function of transcendental freedom is to enable us to articulate a first-person conception of ourselves as rational agents involved in deliberation and choice. Thus, the scope of transcendental freedom is rational agency in general. In order to perform this function, freedom has to be merely conceivable. Pace Allison, I argue that our first-person (...) conception is neutral with respect to causal determinism, and that the function of transcendental freedom is to provide the metaphysical conditions of the possibility of genuine moral responsibility and perfect justice, and to get rid of moral luck. In order to perform this function, transcendental freedom has to be not just conceivable, but metaphysically real. My view suggests that we only have reason to attribute freedom to ourselves in situations in which we are aware that the moral law commands us categorically. We do not have a similar reason to believe we are free in purely prudential choices. Thus, the scope of transcendental freedom is not rational agency in general, but only moral agency. (shrink)

Divine law theories of metaethics claim that moral rightness is grounded in God’s commands, wishes and so forth. Expressivist theories, by contrast, claim that to call something morally right is to express our own attitudes, not to report on God’s. Ostensibly, such views are incompatible. However, we shall argue that a rapprochement is possible and beneficial to both sides. Expressivists need to explain the difference between reporting and expressing an attitude, and to address the Frege-Geach problem. Divine law theorists need (...) to get past the Euthyphro dilemma, and to avoid moral externalism. This paper shows how a combined theory helps us to achieve this. (shrink)

Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of the more fragmented (...) and inexplicit evaluation of an approach following the Global Reporting Initiative and other accounting guidelines. From the long list of desired actions by companies, there is a need to make priorities in a rational and explicit way. The triple bottom line is a candidate for becoming such a much-missed priority model. (shrink)

Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of the more fragmented (...) and inexplicit evaluation of an approach following the Global Reporting Initiative and other accounting guidelines. From the long list of desired actions by companies, there is a need to make priorities in a rational and explicit way. The triple bottom line is a candidate for becoming such a much‐missed priority model. (shrink)