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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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Accounting for changes in biodiversity and ecosystem services from a business perspective
Houdet, Joël; Pavageau, Charlotte; Trommetter, Michel; … - HAL - 2009
agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …
Persistent link: https://www.econbiz.de/10008793760
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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 information needs of various stakeholders. Analyzing the R&D policy of …
Persistent link: https://www.econbiz.de/10010781655
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Corporate-NGO partnerships in CSR activities: why and how?
Poret, Sylvaine - HAL - 2014
studied. NGOs are identified to have fundraising, stakeholder, and strategic functions in corporate-NGO partnerships. The …
Persistent link: https://www.econbiz.de/10010933895
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Signaling Corporate Social Responsibility: Third-Party Certification vs. Brands
Etilé, Fabrice; Teyssier, Sabrina - HAL - 2012
For most consumers, Corporate Social Responsibility is a credence attribute of products, which can be signaled either through a label certified by a third party, or via unsubstantiated claims used as part of a brand-building strategy. These claims may, in theory, be regulated by reputation...
Persistent link: https://www.econbiz.de/10010930189
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La RSE comme instrument de la gouvernance d'entreprise
Cézanne, Cécile; Rubinstein, Marianne - HAL - 2010
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
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Socially Responsible Investment in the USA : evolution of the shareholder advocacy to improve social performance of the firms. Updating a database for a longitudinal study
Martinez, Laura - HAL - 2011
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
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Doing well and doing good: a multi-dimensional puzzle
Forget, Vanina - HAL - 2012
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
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Think Global, invest responsible: why the private equity industry goes green
Crifo, Patricia; Forget, Vanina - HAL - 2012
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
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A Managerial Perspective on the Porter Hypothesis -The Case of CO2 Emissions
Arjaliès, Diane-Laure; Ponssard, Jean-Pierre - HAL - 2010
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