Spanish Abstract: El nicho de mercado creado por el Comercio Justo (CJ), basado en principios de solidaridad y de cooperación, ha atraído la participación de las grandes multinacionales. Dichas empresas utilizan como instrumento de inserción al CJ diversos sellos y programas de...

This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...

L 'objectif de cette recherche est d'analyser l'activisme actionnarial visant à améliorer les pratiques de responsabilité sociale et environnementale de certaines entreprises cotées sur le marché canadien sous la forme de résolutions entre 2000 et 2011. A partir des 238 cas analysés, nous...

Cette contribution a été construite autour des premiers résultats d'un projet de recherche global sur la manière de piloter le développement durable et la gestion des PME. Dans une première partie, il sera présenté les principales approches des questions liées à la responsabilité...

Purpose – The purpose of this paper is to investigate the relationship between corporate governance practices or mechanisms and firm value, as measured by accounting and market data. Design/methodology/approach – Partial least square analyses were performed on a sample of 355 observations...

Purpose The purpose of this study is to document the concrete practices put in place by United Nations Global Compact (UNGC) affiliated firms and their application of the UNGC Communication on Progress (COP). Design/methodology/approach The paper examines the practices implemented by firms on...

Purpose The purpose of this study is twofold: to examine the reliability of voluntary corporate social responsibility reporting (CSRR) to determine whether users can rely on the information released by corporations and to examine the determinants of CSRR reliability in a voluntary context....