Nangel Gomes Cardoso, Deilton Ribeiro Brasil

The transparency as a sustainability tool according to the Emmanuel Lévinas ethics of alterity

Introduction

The transparency as a sustainability tool according to the emmanuel lévinas ethics of alterity . Analyze transparency as a sustainability tool through Emmanuel Lévinas' ethics of alterity. This study identifies challenges in Brazil's public finances & suggests improvements.

Abstract

Based on an analysis of the theory of ethics of alterity enshrined by Emmanuel Lévinas, this study identifies some challenges for the transparency system of public finances in Brazil. With the ambit of subsidizing the analysis, the work lists the Sustainable Development Goals approved by the United Nations, as well as the relevance of the principle of transparency as a sustainability mechanism. It's established the primary idea of sustainability to support the entire study and, as per such premises, it's promoted an appraisal of the most relevant points of Lévinas' theory on overcoming the purely ontological standard for the perspective of alterity ethics. Ultimately, the work points out aspects of Lévinas' theory that could positively influence the improvement of the monitoring system for public resources management.  

Review

This paper presents an ambitious and thought-provoking theoretical exploration into the nature of transparency as a sustainability tool, drawing upon the profound ethics of alterity articulated by Emmanuel Lévinas. The core objective is to challenge conventional understandings of transparency in public finance within Brazil by overlaying them with Lévinas's emphasis on responsibility towards the Other. By moving beyond a purely ontological or instrumental view, the study aims to identify systemic challenges and propose improvements to how public resources are monitored, grounded in a deeper ethical framework. The major strength of this work lies in its impressive interdisciplinary scope and conceptual novelty. The attempt to bridge the abstract and complex philosophical ideas of Lévinas with the concrete, practical realm of public administration, specifically in the context of sustainability and public finances in Brazil, is commendable. This approach offers a potentially transformative lens through which to view transparency, reframing it not merely as a mechanism for accountability or information disclosure, but as an ethical imperative rooted in an infinite responsibility to the citizen and the vulnerable. Such a re-conceptualization holds significant promise for enriching discourses on good governance and ethical public management. While the abstract outlines a compelling theoretical framework, a key area for further elaboration or clarification in the full paper would be the detailed operationalization of Lévinas's highly abstract concepts within the context of practical public finance monitoring systems. The transition from philosophical ideals of the "face" and "infinite responsibility" to tangible "improvements" in a monitoring system often requires intricate conceptual bridging and perhaps illustrative examples. Additionally, while the listing of SDGs and defining sustainability provides necessary context, the depth of analysis dedicated to these elements, relative to the Lévinasian appraisal and its direct application, would be crucial to ensure a balanced and coherent argument. Further research might also explore the socio-political challenges inherent in implementing such a deeply ethical paradigm shift within existing bureaucratic structures.

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