Coalition members from around the world, with a shared revenue of more than 1 trillion euros and representing more than 10 percent of the global plastic packaging market, have committed to adopting these rules wherever possible by 2025. Members have been asked to voluntarily commit to implement these design changes by 2025 and to report annually on progress, in a process aligned with the New Plastics Economy Global Commitment.

The final golden rule of accounting deals with nominal accounts. A nominal account is an account that you close at the end of each accounting period. Nominal accounts are also called temporary accounts. Temporary or nominal accounts include revenue, expense, and gain and loss accounts.


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The Old Testament Deuterocanonical books of Tobit and Sirach, accepted as part of the Scriptural canon by Catholic Church, Eastern Orthodoxy, and the Non-Chalcedonian Churches, express a negative form of the golden rule:

The Arabian peninsula was known to not practice the golden rule prior to the advent of Islam. According to Th. Emil Homerin: "Pre-Islamic Arabs regarded the survival of the tribe, as most essential and to be ensured by the ancient rite of blood vengeance."[47] Homerin goes on to say:

Similar examples of the golden rule are found in the hadith of the prophet Muhammad. The hadith recount what the prophet is believed to have said and done, and traditionally Muslims regard the hadith as second to only the Qur'an as a guide to correct belief and action.[48]

John Stuart Mill in his book, Utilitarianism (originally published in 1861), wrote, "In the golden rule of Jesus of Nazareth, we read the complete spirit of the ethics of utility. 'To do as you would be done by,' and 'to love your neighbour as yourself,' constitute the ideal perfection of utilitarian morality."[82]

Philosophers such as Immanuel Kant[90] and Friedrich Nietzsche[91] have objected to the rule on a variety of grounds. One is the epistemic question of determining how others want to be treated. The obvious way is to ask them, but they might give duplicitous answers if they find this strategically useful, and they might also fail to understand the details of the choice situation as you understand it. We might also be biased to perceiving harms and benefits to ourselves more than to others, which could lead to escalating conflict if we are suspicious of others. Hence Linus Pauling suggested that we introduce a bias towards others into the golden rule: "Do unto others 20 percent better than you would have them to unto you-to correct for subjective bias."[92]

...seems to overlook the fact that "doing as you would be done by" includes taking into account your neighbour's tastes as you would that he should take yours into account. Thus the "golden rule" might still express the essence of a universal morality even if no two men in the world had any needs or tastes in common.[98]

Immanuel Kant famously criticized the golden rule for not being sensitive to differences of situation, noting that a prisoner duly convicted of a crime could appeal to the golden rule while asking the judge to release him, pointing out that the judge would not want anyone else to send him to prison, so he should not do so to others.[90] On the other hand, in a critique of the consistency of Kant's writings, several authors have noted the "similarity"[99] between the Golden Rule and Kant's Categorical Imperative, introduced in Groundwork of the Metaphysic of Morals (See discussion at this link).

Marcus George Singer observed that there are two importantly different ways of looking at the golden rule: as requiring (1) that you perform specific actions that you want others to do to you or (2) that you guide your behavior in the same general ways that you want others to.[101] Counter-examples to the golden rule typically are more forceful against the first than the second.

It is possible, then, that the golden rule can itself guide us in identifying which differences of situation are morally relevant. We would often want other people to ignore any prejudice against our race or nationality when deciding how to act towards us, but would also want them to not ignore our differing preferences in food, desire for aggressiveness, and so on. This principle of "doing unto others, wherever possible, as they would be done by..." has sometimes been termed the platinum rule.[104]

Urgent solutions to global climate change are needed. Ambitious tree-planting initiatives, many already underway, aim to sequester enormous quantities of carbon to partly compensate for anthropogenic CO2 emissions, which are a major cause of rising global temperatures. However, tree planting that is poorly planned and executed could actually increase CO2 emissions and have long-term, deleterious impacts on biodiversity, landscapes and livelihoods. Here, we highlight the main environmental risks of large-scale tree planting and propose 10 golden rules, based on some of the most recent ecological research, to implement forest ecosystem restoration that maximizes rates of both carbon sequestration and biodiversity recovery while improving livelihoods. These are as follows: (1) Protect existing forest first; (2) Work together (involving all stakeholders); (3) Aim to maximize biodiversity recovery to meet multiple goals; (4) Select appropriate areas for restoration; (5) Use natural regeneration wherever possible; (6) Select species to maximize biodiversity; (7) Use resilient plant material (with appropriate genetic variability and provenance); (8) Plan ahead for infrastructure, capacity and seed supply; (9) Learn by doing (using an adaptive management approach); and (10) Make it pay (ensuring the economic sustainability of the project). We focus on the design of long-term strategies to tackle the climate and biodiversity crises and support livelihood needs. We emphasize the role of local communities as sources of indigenous knowledge, and the benefits they could derive from successful reforestation that restores ecosystem functioning and delivers a diverse range of forest products and services. While there is no simple and universal recipe for forest restoration, it is crucial to build upon the currently growing public and private interest in this topic, to ensure interventions provide effective, long-term carbon sinks and maximize benefits for biodiversity and people.

Finally, a radically different perspective is posed, depicting the golden rule as a description, not prescription, that portrays the symptoms of certain epiphanies and personal transformations observed in spiritual experience.

The golden rule is closely associated with Christian ethics though its origins go further back and graces Asian culture as well. Normally we interpret the golden rule as telling us how to act. But in practice its greater role may be psychological, alerting us to everyday self-absorption, and the failure to consider our impacts on others. The rule reminds us also that we are peers to others who deserve comparable consideration. It suggests a general orientation toward others, an outlook for seeing our relations with them. At the least, we should not impact others negatively, treating their interests as secondary.

If the golden rule is designed for small-group interaction, where face-to face relations dominate, a failure to reciprocate in kind will be noticed. It cannot be hidden as in anonymous, institutionally-mediated cooperation at a distance. Subtle pressures will be felt to conform with this group norm, and subtle sanctions will apply to those who take more than they give. Conforming to norms in this setting will be easier than usual, as well, since in-groups attract the like-minded. And in such contexts requiring extraordinarily helpful motivations and actions from others would be seen as unfair.

What agapeists may be onto is that the golden rule has a dual nature. At a common level, it is a principle of ethical reciprocity. But for those who use its ethic to rise above good and evil in a mundane sense, the golden rule is a wisdom principle. It marks the transcendence of interested and egoistic perspectives. It points toward its sibling of loving thy neighbor as thyself because thy neighbor is us in some deeper sense, accessible by deeper, less egoistic love.

For philosophers, however, even a clarified or unbiased depiction of the golden rule cannot overcome its shortfalls in specificity and decisiveness. Ply the rule in the handling of complex and nuanced problems of complex institutions and it is at sea. We cannot imagine how to begin its application. Exercise it within networks of social roles and practices and the rule seems utterly simplistic. (This said, the irony should not be lost here of critics setting the rule up to fail by over-generalizing its intended scope and standards for success.)

Both present and likely future philosophical accounts may be unhelpful in bringing clarity to the golden rule in its own terms, rather distorting it through overgeneralization. Still, the crafting of general theory in ethics is an important project. It exposes ever deeper and broader logics underlying our common rationales, the golden rule being one. (It is important for some to review these fundamental issues for treating the golden rule philosophically.)

These are serious problems for the golden rule. At a minimum, corollaries would have to be added to the rule explaining how roles and relationships figure in. Treat others as you would choose to be treated in the established social role you each occupy and its legitimate expectations, mother, father, or teacher to children and vice versa, spouses and friends to each other, peer co-workers, supervisor to rank-and-file employees and vice versa, and so forth. Alan Gewirth (1978) has proposed a rule in which we focus on mutual respect for our generic rights alone. This would leave all sorts of other choices to other rationales or to our discretion that the golden rule does not, placing restraints on the rule that it would not currently acknowledge. 2351a5e196

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