Month: September 2025

Beyond Expectations: ESRS S1–S4 and the “What Thank Have Ye?” Principle


By David J. James | Quoracy.com

In the age of sustainability disclosures and corporate transparency, the European Sustainability Reporting Standards (ESRS) S1–S4 present themselves as technical instruments—legal scaffolding for social accountability. But beneath their regulatory veneer lies a deeper philosophical current: a challenge not merely to comply, but to go beyond expectations. To act, as Jesus once said, not just in reciprocity, but in grace. This essay traces the intellectual lineage of that challenge, from the Gospel of Luke to Carl Gustav Jung, through Eric Berne, and into the heart of modern ESG.

The “What Thank Have Ye?” Principle

Jesus’s words in Luke 6:32–35 are a direct rebuke to transactional morality:

“If ye love them which love you, what thank have ye? for sinners also love those that love them. And if ye do good to them which do good to you, what thank have ye? for sinners also do even the same.” (Luke 6:32–33, KJV)

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Quotas and Tails: When Equality Meets Extremes


Quotas and Tails: When Equality Meets Extremes

In the modern pursuit of equity, governments and institutions increasingly mandate quotas for female representation in leadership roles. One common directive is that at least 40% of board-level executives must be women. While this goal reflects a commendable desire for inclusion, it raises a critical question: what happens when such quotas intersect with the statistical realities of cognitive distribution?

This essay explores the tension between equity and excellence, using IQ as a proxy for cognitive ability. It examines the implications of greater male variability in intelligence, the biological precedent for such patterns, and the potential distortion of meritocratic selection when quotas are imposed at the cognitive extreme.

Continue reading “Quotas and Tails: When Equality Meets Extremes” →