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Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - HAL - 2013
Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This paper investigates how accounting choices meet the...
Persistent link: https://www.econbiz.de/10010781655
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What is the Performance of Incubators? The Point of View of Coached Entrepreneurs
Arlotto, Jacques; Sahut, Jean-Michel; Teulon, Frédéric - HAL - 2011
This article examines the performance of incubators because their economic model implies constantly finding external sources of financing. In order to evaluate the performance of incubators in France, we questioned 404 entrepreneurs in 80 incubators. The results show the social utility of...
Persistent link: https://www.econbiz.de/10010898659
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Codes of conduct in subcontracting networks : a labour law perspective
Sobczak, André - HAL - 2003
In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of...
Persistent link: https://www.econbiz.de/10010696616
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Is the Veil of Ignorance Transparent ?
Giraud, Gaël; Renouard, Cécile - HAL - 2010
Theories of justice in the spirit of Rawls and Harsanyi argue that fair-minded people should aspire to make choices for society as if in the original position, that is, behind a veil of ignorance that prevents them from knowing their own social positions in society. In this paper, we provide a...
Persistent link: https://www.econbiz.de/10010549107
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An extension of the Sensmaking-Intuition Model (SIM) by defining ethics: an answer to Sonenshein.
Charpateau, Olivier - HAL - 2011
Sonenshein based his Sensmaking-Intuition Model of ethical decision on a critical approach the rational models. In his model, sens-making for the ethical issue construction and the intuitive process of decision are the central articulations. But the model doesn't give a clear definition of...
Persistent link: https://www.econbiz.de/10009278317
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Is the Veil of Ignorance Transparent ?
Giraud, Gaël; Renouard, Cécile - HAL - 2010
Theories of justice in the spirit of Rawls and Harsanyi argue that fair-minded people should aspire to make choices for society as if in the original position, that is, behind a veil of ignorance that prevents them from knowing their own social positions. In this paper, we provide a fairly...
Persistent link: https://www.econbiz.de/10010605310
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(Re)discovering the social responsibility of business in Germany
Antal, Ariane Berthoin; Oppen, Maria; Sobczak, André - HAL - 2009
The concept of corporate social responsibility (CSR) is a relatively recent addition to the agenda in Germany, although the country has a long history of companies practicing social responsibilities. The expectations of society had remained stable for many years, encapsulated in laws, societal...
Persistent link: https://www.econbiz.de/10010690450
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stakeholder theory in perspective
Damak-Ayadi, Salma; Pesqueux, Yvon - HAL - 2005
Those who use stakeholder theory as a reference are both underlining the correlation between facts and a certain … “theory of organisations”, stakeholder theory helps to nourish a relational model of organisations by revisiting questions … about “who” is actually working with (and in) the firm. Stakeholder theory is part of a comprehensive project that views the …
Persistent link: https://www.econbiz.de/10008792550
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Why Should Business Education Care About Care? Toward an Educare Perspective
André, Kévin - HAL - 2013
This article considers the potential contribution of care ethics in business education through the lens of a new perspective, called "educare." This paper will first give a definition of educare as a pedagogical strategy which aims to make all students free to care. We will then look at why the...
Persistent link: https://www.econbiz.de/10010898999
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Legal dimensions of international framework agreements in the field of corporate social responsibility
Sobczak, André - HAL - 2007
Entre 2000 et 2007, plus de 50 accords-cadres internationaux (ACI) sur la responsabilité sociale des entreprises (RSE) ont été négociés entre des entreprises multinationales et des fédérations syndicales internationales pour définir des normes sociales pour les salariés de ces...
Persistent link: https://www.econbiz.de/10010899000