ABSTRACT In the present work I introduce a semantics based on the cognitive attitudes of acceptation and rejection entertained by a given society of agents for logics inspired on Dunn and Belnap=E2=80=99s =E2=80=98First Degree Entailment=E2=80=99 (E). Distinctly from the original epistemic situation of E, the cognitive attitudes do not coincide with truth-values and it seems more suitable for logics that intend to consider the informational content of propositions =E2=80=9Csaid to be true=E2=80=9D as well as propositions =E2=80=9Csaid to be false=E2=80=9D as determinants of the notion of logical validity. After analyzing some logics associated with the proposed semantics, we introduce the logic E B , whose underlying semantic entailment relation - the B-entailment - is able to express several kinds of reasoning towards the cognitive attitudes of acceptance and rejection. Acorrect and complete sequent calculus for E B is also presented.=09