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The climate crisis and the alarming loss of biodiversity require urgent action. One of the most popular tools to tackle these crises is offsetting, an accounting logic through which environmental damages can be compensated elsewhere with environmental benefits. Developed to help address the climate crisis, the carbon offsetting logic has also been transposed to address biodiversity loss. Biodiversity offsets permit the compensation of residual environmental damages through equivalent gains undertaken elsewhere. This article identifies three arguments that show why such a transposition is problematic. To explain the fundamental problem with biodiversity offsetting, the famous Lessing's "Nathan the Wise" Ring Parable (Ringparabel) is proposed as an allegoric interpretation of the biodiversity offsetting logic, stressing that unique entities lose their uniqueness and power once people try to replicate them. [ABSTRACT FROM AUTHOR]

The complex relationships between humans and AI-empowered machines have created and inspired new products and services as well as controversial debates, fiction and entertainment, and last but not least, a striving and vital field of research. The (theoretical) convergence between the two categories of entities has created stimulating concepts and theories in the past, such as the uncanny valley, machinization of humans through datafication, or humanization of machines, known as anthropomorphization. In this article, we identify a new gap in the relational interaction between humans and AI triggered by commercial interests, making use of AI through advertisement, marketing, and corporate communications. Our scope is to broaden the field of AI and society by adding the business-society-nexus. Thus, we build on existing research streams of machinewashing and the analogous phenomenon of greenwashing to theorize about the humanwashing of AI-enabled machines as a specific anthropomorphization notion. In this way, the article offers a contribution to the anthropomorphization literature conceptualizing humanwashing as a deceptive use of AI-enabled machines (AIEMs) aimed at intentionally or unintentionally misleading organizational stakeholders and the broader public about the true capabilities that AIEMs possess. [ABSTRACT FROM AUTHOR]

The recent proliferation of AI scandals led private and public organisations to implement new ethics guidelines, introduce AI ethics boards, and list ethical principles. Nevertheless, some of these efforts remained a façade not backed by any substantive action. Such behaviour made the public question the legitimacy of the AI industry and prompted scholars to accuse the sector of ethicswashing, machinewashing, and ethics trivialisation—criticisms that spilt over to institutional AI ethics boards. To counter this widespread issue, contributions in the literature have proposed fixes that do not consider its systemic character and are based on a top-down, expert-centric governance. To fill this gap, we propose to make use of qualified informed lotteries: a two-step model that transposes the documented benefits of the ancient practice of sortition into the selection of AI ethics boards’ members and combines them with the advantages of a stakeholder-driven, participative, and deliberative bottom-up process typical of Citizens’ Assemblies. The model permits increasing the public’s legitimacy and participation in the decision-making process and its deliverables, curbing the industry’s over-influence and lobbying, and diminishing the instrumentalisation of ethics boards. We suggest that this sortition-based approach may provide a sound base for both public and private organisations in smart societies for constructing a decentralised, bottom-up, participative digital democracy. [ABSTRACT FROM AUTHOR]

The article discusses the issue of ethics inflation in the field of artificial intelligence (AI). The author expresses concern about the increasing demand for ethics in AI, as it leads to a devaluation of quality and substance. The author specifically criticizes the AI system Delphi, operated by the Allen Institute for AI, for its inflated and diluted concept of ethics. The author argues that ethics should be based on theoretical reflection and guided by reason, rather than being reduced to personal values or etiquette. The article emphasizes the importance of ethical theory and the need for informed ethicists to provide reasonable ethical judgments. [Extracted from the article]

This article proposes a conceptual mapping to outline salient properties and relations that allow for a knowledge transfer from the well-established greenwashing phenomenon to the more recent machinewashing. We account for relevant dissimilarities, indicating where conceptual boundaries may be drawn. Guided by a "reasoning by analogy" approach, the article addresses the structural analogy and machinewashing idiosyncrasies leading to a novel and theoretically informed model of machinewashing. Consequently, machinewashing is defined as a strategy that organizations adopt to engage in misleading behavior (communication and/or action) about ethical Artificial Intelligence (AI)/algorithmic systems. Machinewashing involves misleading information about ethical AI communicated or omitted via words, visuals, or the underlying algorithm of AI itself. Furthermore, and going beyond greenwashing, machinewashing may be used for symbolic actions such as (covert) lobbying and prevention of stricter regulation. By outlining diverse theoretical foundations of the established greenwashing domain and their relation to specific research questions, the article proposes a machinewashing model and a set of theory-related research questions on the macro, meso, and micro-level for future machinewashing research. We conclude by stressing limitations and by outlining practical implications for organizations and policymakers. [ABSTRACT FROM AUTHOR]

Firms increasingly deploy algorithmic pricing approaches to determine what to charge for their goods and services. Algorithmic pricing can discriminate prices both dynamically over time and personally depending on individual consumer information. Although legal, the ethicality of such approaches needs to be examined as often they trigger moral concerns and sometimes outrage. In this research paper, we provide an overview and discussion of the ethical challenges germane to algorithmic pricing. As a basis for our discussion, we perform a systematic interpretative review of 315 related articles on dynamic and personalized pricing as well as pricing algorithms in general. We then use this review to define the term algorithmic pricing and map its key elements at the micro-, meso-, and macro levels from a business and marketing ethics perspective. Thus, we can identify morally ambivalent topics that call for deeper exploration by future research. [ABSTRACT FROM AUTHOR]

Greenwashing is a phenomenon that is linked to scandals that often occur at the supply-chain level. Nevertheless, research on this subject remains in its infancy; much more is needed to advance our understanding of stakeholders' reactions to greenwashing. We propose here a new typology of greenwashing, based on the locus of discrepancy, i.e. the point along the supply-chain where the discrepancy between 'responsible words' and 'irresponsible walks' occurs. With three experiments, we tested how the different forms of greenwashing affect stakeholders' reactions, from both ethical (blame attributions) and business (intention to invest) perspectives. We developed our hypotheses by building on attribution theory, which seeks to account for how observers construct perceptions about events. We had anticipated that the more internal, controllable and intentional the discrepancy is, the greater the blame attributed to a company is, and the lower the intention to invest will be. When greenwashing occurs at a company level (direct greenwashing), this results in a higher level of blame attribution, while the intention to invest falls. Indirect greenwashing refers to a misbehaviour perpetrated by a supplier who claims to be sustainable, and which results in a less negative impact on a supplied company. We also propose the vicarious greenwashing, which occurs when the behaviour of a supplier is in breach of a company's claims of sustainability. This type of greenwashing is nevertheless detrimental to investment. The findings here advance our understanding of how greenwashing shapes stakeholders' reactions, and highlight the need for the careful management of the supply-chain. [ABSTRACT FROM AUTHOR]

Although the literature on corporate social responsibility (CSR) has discussed the scope and meaning of CSR extensively, confusion still exists regarding how to define the concept. One controversial issue deals with the changing legal status of CSR (i.e., the voluntary vs. mandatory nature of the concept). Based on a review of CSR definitions and meta-studies on CSR definitions, we find that the majority of definitions leans toward voluntary CSR. However, some recent regulatory amendments toward mandatory CSR have called into question the established idea of CSR as merely a managerial tool of self-regulation. In this paper, we juxtapose the evolution of CSR in India against the scholarly literature discussing voluntary-versus-mandatory CSR to understand the recent shift toward a new conceptualization of CSR as a form of co-regulation that includes elements of both voluntary and mandatory regulation. The Indian Companies Act 2013 (Section 135) is a remarkable example in that it replaced an older version from 1956, taking a bold step toward the integration of voluntary and mandatory aspects in the application of CSR. We present practical implications of the Indian case for businesses and discuss implications for CSR theory development; we particularly consider the evolution of the business and society relationship from a voluntary soft law approach to CSR to an increasingly hard law approach and transitory hybrid forms in-between like soft–hard law and hard–soft law. [ABSTRACT FROM AUTHOR]

Cryptocurrencies such as Bitcoin, SETLcoin, Ether, Solar Coin, or Liberty Reserve exist since 2009. Because of their decentralized control, they are often considered a threat or alternative to the conventional centralized banking system. While the technological implication of some such currencies, especially of Bitcoin, has attracted much attention, so far there is little discussion about the entire field of cryptocurrencies and very little academic literature addressing its ethical significance. In this article, we thus address the impact of “blockchain technology” on the nature of financial transactions from a business ethics perspective. We begin with a survey on relevant literature from neighboring disciplines. Next, we work towards a 3 × 3 framework for current debates on the ethics of cryptocurrencies (see Table 1): we combine the micro, meso, and macro levels of business and society with assessments of the potential ethical impact of cryptocurrencies as morally beneficial, detrimental, and ambiguous. In addition, we highlight possible avenues for future research, such as the changing roles of the miners and regulators, the prosocial use of cryptocurrencies, the antisocial use for shadow banking and transactions in the ‘dark net’ and cryptocurrencies’ effect on inflation and deflation. [ABSTRACT FROM AUTHOR]

This article discusses the transition that business ethics has undergone since its start essentially as a philosophical sub-discipline of applied ethics. Today, business ethics—as demonstrated by four examples of gatekeepers—is a well-established field in general management, and increasingly business scholars without a “formal” background in philosophy are entering the scene. I take this transition to examine an updated positioning of business ethics and offer a proposal to redefine what makes a business ethicist. I suggest taking critical thinking as the common denominator of all business ethics activities beyond the academic silos of various disciplines. In conclusion, by borrowing from the post-colonial theorist Edward Said, this article offers a definition of what makes a business ethicist in the broadest possible sense. Implications are discussed, including the consequences suggesting that if critical thinking is the common denominator, business ethics-as-business-case logic is not considered a part of business ethics publications (except discussing the ethicality of business ethics-as-business-case), but should be addressed within more instrumental publication outlets of business. [ABSTRACT FROM AUTHOR]

In this paper, we compare the two Global Reporting Initiative (GRI) reporting standards, G3.1, and the most current version G4.0. We do this through the lens of political corporate social responsibility (CSR) theory, which describes the broadened understanding of corporate responsibility in a globalized world building on Habermas' notion of deliberative democracy and ethical discourse. As the regulatory power of nation states is fading, regulatory gaps occur as side effects of transnational business. As a result, corporations are also understood to play a 'political role' to fill regulatory gaps and contribute to a global governance system by voluntarily engaging in self-regulation. Such corporate political action, however, is not always legitimate as it suffers from a democratic deficit (corporations/managers are not democratically elected or controlled). Consistent with scholars in the field of political CSR, this paper argues that only by means of communication and discourse can this drawback be avoided. That is why CSR reporting and guidelines for standardizing the disclosed CSR information is key for political CSR. By comparing the GRI standards from a political CSR perspective, one can see whether these often-used reporting guidelines fulfill the communicative requirements and whether they are adequate tools to face the challenges of the twenty-first century. We present results from a theory-derived and criteria-driven comparison of the two guidelines. Indication of the effectiveness of voluntary self-regulation is, for example, important considering the 2014 directive of the European Union to make CSR reporting mandatory. We offer a guideline-based view on current CSR theory as well as CSR reporting practice. We discuss implications for CSR theory, particularly the appropriateness of (idealized) deliberation in the Habermasian sense, which is the basis of political CSR theory. We do so by introducing the notion of 'uncommitted deliberation' with regard to the refined concept of materiality in GRI 4.0, which induces subjectivity and reduces data-driven comparability. Finally, we address the limitations of this research as well as research questions for future studies. [ABSTRACT FROM AUTHOR]

Stakeholder theory, originally introduced in 1984 by philosopher Edward Freeman, is among the most influential theories today addressing the complex interplay of societal actors. It underwent several transformations and expansions, but the original Freeman model as well as the latest approaches places the corporation at the center positioning the theory as management driven. In this article-from a sustainability science perspective-we argue that sustainability could also be considered as the center, around which societal actors are grouped, because everyone, individuals as well as stakeholders, have a stake in a 'common future' that is built on the transformative concept of sustainability. Next to this shift of perspective from corporation to sustainability at the center, we advance the concept of sustainability stakeholders with the new paradigm of the digital age we (are about to) live in: the proposed sustainability-centered stakeholder theory is developed to incorporate novel parameters as brought about by digitalization (such as big data, real-time transparency, algorithmic correlations, predictive analytics, or changing privacy standards). Hence, we classify the stakeholders of sustainability according to their roles as 'big data stakeholders:' collectors, generators, and utilizers of big data. This digital sustainability stakeholder model operationalizes the complex interplay between stakeholders focused on their 'stake' in sustainability and a common future and illustrates their roles in the digital age. Thus, it offers a normative framework to analyze stakeholders' responsibility to contribute to, advance, promote, and achieve sustainability. [ABSTRACT FROM AUTHOR]

The authors discuss European business ethics, particularly concerning the concept of corporate social responsibility (CSR) and complementary regulation regarding CSR as outlined in the European Union (EU) institution the European Commission (EC) initiative the "Renewed EU Strategy for Corporate Social Responsibility, in addition to the fostering of cultural, political, and economic diversity. The article also examines the relevance of CSR to European Multinational Corporations (MNCs).

A CSR guideline is an instrument aimed at guiding companies towards the application of CSR to limit the impact that the company has on society. The main problem concerned with CSR guidelines is that their legal status is blurred and as a consequence, their level of enforceability is not clearly understandable. Therefore, this paper focuses on defining the legal status of CSR guidelines through a content analysis of a sample of 34 CSR guidelines. [ABSTRACT FROM AUTHOR]

The starting point for a theoretical vision of digital big data and sustainability builds on the situation of a currently unsustainable world threatening present and future generations regarding all three dimensions of sustainability. Given the paradigmatic changes the era of Big Data brings about, this paper proposes a thought experiment based on Bentham's panopticon theory, where real-time data availability offers technical opportunities to promote and transform sustainability in a preceded way. Hence, different panopticon theories are discussed and merged with the concept of sustainability to arrive at the concept of the Digital Sustainability Panopticon defined by six criteria. This vision is framed by the ten 'quality criteria for visions and visioning in sustainability science' (Wiek and Iwaniec 2014) and critically discussed regarding the totalitarian potential of digital surveillance and the paradox of freedom. [ABSTRACT FROM AUTHOR]

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Addressing the critique that communication activities with regard to CSR are often merely instrumental marketing or public relation tools, this paper develops a toolbox of CSR communication that takes into account a deliberative notion. We derive this toolbox classification from the political approach of CSR that is based on Habermasian discourse ethics and show that it has a communicative core. Therefore, we embed CSR communication within political CSR theory and extend it by Habermasian communication theory, particularly the four validity claims of communication. Given this communicative basis, we localize CSR communication as a main means to receive moral legitimacy within political CSR theory. A typology of CSR communication tools is advanced and substantiated by a review of case studies supporting the categories. Thus, we differentiate between instrumental and deliberative, as well as published and unpublished tools. Practical examples for the literature-derived tool categories are provided and their limitations are discussed. [ABSTRACT FROM AUTHOR]

An introduction is presented in which the editor discusses various topics within the issue including ways for development of a more sustainable world, impact of digitalization on sustainability, and stakeholder theory.

This paper empirically examines the terminology used in the titles of corporate social responsibility (CSR)/sustainability reports in Europe. Our data supports the claim of the rise of the sustainability concept in corporate communication in comparison to other concepts. In detail this research analysed CSR/sustainability reports to support Matten and Moon's [Acad Manage Rev 33(2):404-424, ] hypothesis regarding a recent European trend towards a more voluntary and explicit CSR practice. The second and main objective of the research was to describe statistically significant trends in the use of terms and concepts in CSR/sustainability reporting to better understand how European companies interpret CSR and sustainability and how they communicate it to their stakeholders. To this end, a content analysis was conducted on 329 CSR/sustainability reports from 50 leading European companies from Euro Stoxx 50 that were published between the beginning of online CSR/sustainability reporting in 1998 and 2010. Our data analysis clearly indicates that the use of social and environment-related terms occurred more frequently in the past and demonstrates the establishment of sustainability in corporate non-financial reporting. Based on the results of our empirical research, the final discussion explores the development and diffusion of the sustainability concept in both the academic and business fields and examines economic, environmental, and social implications. Different propositions are presented to explain the recent rise of the sustainability concept in European CSR/sustainability reporting, adding to the formation of sustainability as a concept and as a science. [ABSTRACT FROM AUTHOR]

As public concern over greenwashing has grown in the last two decades, academic research has increased correspondingly, and there is now a substantial body of research addressing issues related to greenwashing. In this paper, we therefore review and analyze greenwashing research, to provide an evaluation of trends and progress in the field and a synthesis of the empirical and conceptual results presented in existing studies. Our main finding leading to our theory contribution is the criticism raised in greenwashing research that the entirely voluntary CSR (Corporate Social Responsibility) approach facilitates the diffusion of greenwashing. The voluntary idea of CSR is still prevalent in the CSR literature and appears to be a grey-zone that creates space for misleading 'green' communication. Consequently, we propose that greenwashing could be better prevented with a combination of voluntary and mandatory aspects. The new paradigm should promote creative and effective corporate CSR initiatives, while at the same time design the limits and the rules for their accomplishments and communication, as firms would risk breaching legislation when overstretching CSR messages. [ABSTRACT FROM AUTHOR]

China's New Silk Road (aka Belt and Road Initiative (BRI)) will invest a 1 trillion USD budget across Asia, Africa and Europe. As BRI wants to contribute also to sustainable development, the authors argue that only open digital participation of all citizens, corporations and governments and the collective intelligence, collaborative innovation and co-creation will make BRI a global role model for sustainability. For a highly networked, globalized, complex and digitalized world with limited resources the key ingredients for sustainable success are the following 10Cs: co-thinking, co-working, co-learning, co-creation, combinatorial innovation, co-ownership, co-ordination, co-operation, co-evolution, and collective intelligence. By linking BRI with digital infrastructures and corporate data management systems, a coordinated but distributed effort may be achieved with positive effects on social responsibility and sustainability for supply chains, data management, corporate reporting and regulatory issues. [ABSTRACT FROM AUTHOR]