Showing 1 - 10 of 127
Après avoir mis en évidence les problèmes de gouvernance posés par la " nouvelle firme ", désintégrée verticalement et intensive en capital humain, nous avançons que la responsabilité sociale de l'entreprise (RSE) peut servir à réguler les rapports de force entre les partenaires...
Persistent link: https://www.econbiz.de/10009323659
The aim of this paper is to propose an instrumental analysis of corporate social responsibility (CSR). After underlining the corporate governance issues raised by the "new firm", which is vertically disintegrated and intensive in specific human capital, we argue that CSR can be useful as a means...
Persistent link: https://www.econbiz.de/10011026119
and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting … changes in business accounting and reporting standards. Because this would imply significant changes in business information …
Persistent link: https://www.econbiz.de/10008793760
providing accurate research when both ethical and reputational concerns matter. First, we show that reputation picks up ability … and thus serves as a sorting device: when analysts have a relatively low reputation for providing research quality (below … reputation, full financial (performance based) incentives contracts offer a substantial reward for their contribution to the firm …
Persistent link: https://www.econbiz.de/10008836790
This article describes, analyzes, and explains the emergence of partnerships between corporations and non-governmental organizations (NGOs) and the ways in which corporations use such relationships as part of their corporate social responsibility (CSR) activities. Economics concepts and the...
Persistent link: https://www.econbiz.de/10010933895
claims may, in theory, be regulated by reputation mechanisms and the awareness of NGOs and activists. We use an experimental … reputation matters little, unsubstantiated claims can generate a 'halo' effect on consumers, whereby the latter are nudged into …
Persistent link: https://www.econbiz.de/10010930189
The aim of this report is to analyze the Socially Responsible Investment in the USA from the shareholder's point of view. Based on the rule 14a-8, dissatisfied investors or activists may submit proposal to be implemented in order to improve social, societal and environmental performances of a...
Persistent link: https://www.econbiz.de/10009422113
Socially responsible firms are expected by European regulators to create shared value for their shareholders, their stakeholders and society. Yet how to generate profits while providing public good is still academically debated. This paper argues that corporate social responsibility encompasses...
Persistent link: https://www.econbiz.de/10009650052
The growth of socially responsible investment on public financial markets has drawn considerable academic attention over the last decade. Discarding from previous literature, this paper sets up to analyze the Private Equity channel, which is shown to have the potentiality to foster sustainable...
Persistent link: https://www.econbiz.de/10009650054
Over the past decade, the debate on climate change has dramatically shifted. The strong evidence presented by the scientific community through the Intergovernmental Panel on Climate Change (IPCC) process established by the United Nations Environment Program (UNEP) and the World Meteorological...
Persistent link: https://www.econbiz.de/10009353867