BACKGROUND: In today’s world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm’s size, leverage, profitability and age. (...) This is the first known study in the case of Saudi Arabia to use the GRI 4th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Results: The results show that profitability and size factor have positive and significant association with CSR disclosure in listed Saudi firms. While CG characteristics have no impact on CSR disclosure except board independence which has a negative impact. Conclusion: The average of CSRD index among Saudi firms is too low, it is about 11% that means Saudi firms disclose 11% of the information that they have to provide for stockholders according to GRI guidelines. Furthermore, the study concludes that the most polluted sectors “Ener. (shrink)

This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance (...) in the reporting of conduct code, while reporting information on whistle-blowing was significantly less in comparison. Firms in Qatar and UAE ultimately release better informed reports; inclusive of detailed information on internal anti-corruption practices. (shrink)

Twice in the 2020 term, in Bostock and Comcast, the Supreme Court doubled down on the reasoning of “but-for causation” to interpret antidiscrimination statutes. According to this reasoning, an outcome is discriminatory because of some status—say, sex or race—just in case the outcome would not have occurred “but-for” the plaintiff’s status. We think this reasoning embeds profound conceptual errors that render the decisions deeply confused. Furthermore, those conceptual errors tend to limit the reach of antidiscrimination law. In this essay, we (...) first unpack the ambiguity of this but-for causal reasoning. We then show that this reasoning arises from a misapplication of tort law principles within antidiscrimination law, and that, as a result, it is both conceptually and normatively indeterminate. (shrink)

In the consolidated cases Altitude Express v. Zarda, Bostock v. Clayton County, and R.G. & G.R. Harris Funeral Homes v. EEOC, the Supreme Court will decide whether or not Title VII prohibits discrimination on the basis of sexual orientation or gender identity. Although the parties disagree as to the appropriate formulation of a but-for test to determine whether or not there was a discriminatory outcome, all parties do agree to the use of such a test, which asks “whether the evidence (...) shows ‘treatment of a person in a manner which but for that person’s sex would be different.’” City of Los Angeles, Dep’t. of Water and Power v. Manhart, 435 U.S. 702, 711 (1978). However, but-for tests confuse more than they clarify the inquiry; a discriminatory outcome cannot be explained by appeal to just a discrete characteristic of a particular person. Individuals are not discriminated against because of these characteristics per se. Rather, they are discriminated against because of the social meanings and expectations that attach to these characteristics. Beyoncé and Taylor Swift illustrate the difference between individual-level causation and social explanation in two separate songs, “If I Were a Boy” and “The Man.” The explanation for why the counterfactual ‘male’ Beyoncé and Swift are evaluated differently than their current ‘female’ versions does not lie in individual-level features considered apart from the social world, but in social-level roles and expectations associated with those features. For this reason, a social explanation test—one that asks whether the social meanings of sex characteristics, rather than the characteristics per se, explain the outcome in question—is more suitable for determining whether or not Title VII has been violated. (shrink)

This study analyses behavioral psychological facilitators and barriers to using different carsharing business models. It identifies the most preferable carsharing business models for different trip purposes as well as the main motivators for using it. Users of carsharing services (N=1,121) in German cities completed a questionnaire distributed by five operators representing three different business models: freefloating (FF), round-trip station-based (RTSB), and peer-to-peer (P2P). All analyses are performed from a Bayesian perspective and further discussion of the statistical analyses is included. The (...) main results indicate that there are different preferences for carsharing business models depending on the trip purpose, with a trade-off between free-floating and round-trip station-based business models. The peer-to-peer business model stood out for short holiday trips. Age, educational level, and income affected the probability of selecting different carsharing operators. Users of FF and RTSB differ regarding driving habits and trust in the services. (shrink)

La oposición a una estricta separación entre las dimensiones dialéctica y retórica de la actividad argumentativa es una de las aportaciones más destacadas y peculiares de la denominada escuela holandesa sobre argumentación. Frans H. van Eemeren y Peter Houtlosser reaccionaron contra una separación estricta entre dialéctica y retórica en varios trabajos, pero uno de los más inspiradores es sin duda su artículo “William the Silent’s argumentative discourse” (1998) presentado en la ciudad de Ámsterdam con ocasión de la cuarta conferencia organizada (...) por la International Society for the Study of Argumentation (ISSA). Sobre este tema siguieron investigando para presentar un análisis de la perspectiva dialéctica inherente al caso de Guillermo I de Orange en un congreso de la Japan Debate Association en Tokio (van Eemeren y Houtlosser, 2000). (shrink)

Human rights are grand political philosophy of the modern times, thus no wonder as a language of progressive politics which once was discourse of social emancipation (Boaventura Santos, 2002), has transcended national boundaries to become aspiration of humankind (Samul Moyn (2010), and is a commonly shared bulwark against evil (Lynn Hunt, 2007). Centred upon moral belief propelled on metaphysical moral assumption with its origin in Christianity pity and Enlightment discourse, however, human rights have become a sort of moral imperialism of (...) our time which exclude and include humanity on the basis of coloniality of power (Anibal Quijano, 2007). Although human rights are site of contentious discourse (Issa Shivji, n.d.) however, rights did not disappear in action and thought, but discussion shifted within national frameworks, in fact, “human rights when belief in them have become more widespread (Lynn Hunt, p.134, 2007)”. The combination of emotional/moral appeal and lack of conceptual clarity makes human rights immensely effective as a rhetorical tool and serve as a moral apparatus for humanitarian intervention into the third world countries. Both, the just war tradition and those who theorize the ethics of the law of armed conflict have taken moral and political reality of human rights seriously. Taking anti-foundational approach by challenging its main elements such as ‘universality’ and ‘morality’ this paper would argue that moral premises of human rights is flawed. (shrink)

The study examines the argumentative competencies of people with Asperger syndrome (AS) and compares this with those of normal – or what are called neurotypical (NT) – subjects. To investigate how people with AS recognise, evaluate and engage in argumentation, we have adapted and applied the empirical instrument developed by van Eemeren, Garssen and Meuffels to study the conventional validity of the pragma-dialectical freedom rule (van Eemeren, Gars- sen & Meuffels 2003a; 2003b; 2005a; 2005b; van Eemeren & Meuffels, 2002). Our (...) paper begins with some background information on Asperger syndrome and how it impacts upon communication and argumentation; then it addresses the research questions and methods used; thirdly, it presents some initial findings; finally, it will conclude with some im- plications for those people with AS, for those they come into contact with and for the pragma-dialectic model in general. (shrink)

The article develops and justifies, on the basis of the epistemological argumentation theory, two central pieces of the theory of evaluative argumentation interpretation: 1. criteria for recognizing argument types and 2. rules for adding reasons to create ideal arguments. Ad 1: The criteria for identifying argument types are a selection of essential elements from the definitions of the respective argument types. Ad 2: After presenting the general principles for adding reasons (benevolence, authenticity, immanence, optimization), heuristics are proposed for finding missing (...) reasons, for deductive arguments, e.g., semantic tableaux are suggested. (shrink)

Some believe that all arguments make an implicit “inference claim” that the conclusion is inferable from the premises (e.g., Bermejo-Luque, Grennan, the Groarkes, Hitchcock, Scriven). I try to show that this is confused. An act of arguing arises because an inference can be attributed to us, not a meta-level “inference claim” that would make the argument self-referential and regressive. I develop six (other) possible explanations of the popularity of the doctrine that similarly identify confusions.

In this paper I argue that Tyler Burge's non-reductive view of testiomonial knowledge cannot adeqautrely discriminate between fallacious ad vericumdium appeals to expet testimony and legitimate appeals to authority.