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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.

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Health data bear great promises for a healthier and happier life, but they also make us vulnerable. Making use of millions or billions of data points, Machine Learning (ML) and Artificial Intelligence (AI) are now creating new benefits. For sure, harvesting Big Data can have great potentials for the health system, too. It can support accurate diagnoses, better treatments and greater cost effectiveness. However, it can also have undesirable implications, often in the sense of undesired side effects, which may in fact be terrible. Examples for this, as discussed in this article, are discrimination, the mechanisation of death, and genetic, social, behavioural or technological selection, which may imply eugenic effects or social Darwinism. As many unintended effects become visible only after years, we still lack sufficient criteria, long-term experience and advanced methods to reliably exclude that things may go terribly wrong. Handing over decision-making, responsibility or control to machines, could be dangerous and irresponsible. It would also be in serious conflict with human rights and our constitution.

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EM Forster's short story "The Machine Stops" from 1909 is widely reread and discussed again for some ten years as it portrays a science-fiction world resting on similar technological advancements as today in the digital era. Also management literature reviewed the short story with regard to centralized decision making, rationality and totalitarianism. I argue instead, that the main theme of the short story is - in Forster's own words - the closing of a civilization in times of transition and facing major challenges. I built the argument by original quotes from Forster and by portraying the years 1906-9, when Forster developed the short story. This era before the Great War starting in 1914 was characterized by euphoric 'futurism' based on groundbreaking innovations like 'long distance messaging', 'penny post', 'animated films', Ford's assembly line, 'Olivetti typewriter', 'feature film', 'large ships' and 'air transportation' - the ingredients of the short story as I argue. At the same time these acquitted years were characterized by increasing disintegration, instability, rebellions and a financial crisis with bailout programs. Based on the analogy and as part of speculative philosophy I reconstruct the current great challenges with Forster' shadow of fatalism and arrive at the urgency to put more effort in addressing and researching pathways out of the crisis and towards stabilization of business and society.

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Credibility is central to communication but often jeopardized by "credibility gaps." This is especially true for communication about corporate social responsibility (CSR). To date, no tool has been available to analyze stakeholders' credibility perceptions of CSR communication. This article presents a series of studies conducted to develop a scale to assess the perceived credibility of CSR reports, one of CSR communication's most important tools. The scale provides a novel operationalization of credibility using validity claims of Habermas's ideal speech situation as subdimensions. The scale development process, carried out in five studies including a literature review, a Delphi study, and three validation studies applying confirmatory factor analysis, resulted in the 16-item Perceived Credibility (PERCRED) scale. The scale shows convergent, discriminant, concurrent, and nomological validity and is the first validated measure for analyzing credibility perceptions of CSR reports.

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