“…cit. ;Pettit, 2003;List & Pettit, 2011), or the standpoint from which firms act (Hess, 2010(Hess, , 2018, or the ways in which firms can be characterized as expressing reactive attitudes (Silver, 2005;Björnsson & Hess, 2017), or as having beliefs/desires/intentions (Tollefsen, 2002;Arnold, 2006;Hess, 2014), or how firms can respond and answer to reasons (Pettit, 2017;Silver 2021). Collectively, then, this prominent alternative approach has delivered the resources for a view on which firms can have obligations over and above the obligations of their employees.…”