Que vaut la transparence des rapports RSE ? | Cairn.info

Représentation des femmes dans les conseils d’administration et audit des rapports RSE : une étude internationale | Septembre 2024 | Comptabilité Contrôle Audit (2024/3 Tome 30)

2024-10-24T00:00:00+02:00

This paper examines whether women directors impact the firm’s likelihood of seeking corporate social responsibility (CSR) report assurance. Using a global dataset for the period 2002–2019, we find robust results that women directors drive the firm’s likelihood of seeking CSR report assurance from external auditors. The results also reveal that women directors impact CSR report assurance when they are in a critical mass. Furthermore, both executive and non-executive women directors impact the firm’s likelihood of seeking CSR report assurance ; however, the relationship is more pronounced for executive women directors. We also show that the relationship of women directors with CSR report assurance is only significant for firms operating in environmentally sensitive industries. The cross-sectional analysis also exhibits that our main finding holds only for firms with weak governance and low CSR orientation. Finally, we document that the CSR committee channels the impact of women directors on the firm’s likelihood of seeking CSR report assurance. The results provide interesting insights into the governance-CSR assurance nexus and have important practical implications for stakeholders globally.

Chapitre 3. Mettre la RSE au cœur de l’expérience retail | Store Impact (2024)

2024-01-24T00:00:00+01:00

Chapitre 8. Normalisation de l’information sur la RSE. Le cas de la société Inditex | Dynamique normative (2015)

2015-10-29T00:00:00+01:00

Chapitre 7. Du management de la RSE au management par la RSE à la lumière du concept de routine organisationnelle : une étude longitudinale | Management des organisations africaines, diversité et développement des territoires (2021)

2021-12-01T00:00:00+01:00

Le lien entre la publication de rapports RSE et la performance boursière des sociétés européennes entre 2000 et 2010 | Le Risque | Innovations (2013/1 n°40)

2013-01-25T00:00:00+01:00

The link between publication of CSR reports and market performance of European companies between 2000 and 2010We study the impact of a proxy for corporate social responsibility (CSR) on firms’ stock market performance within the CAPM framework. CSR is proxied by a variable measuring the voluntary disclosure of a social report. We analyze a sample of 214 companies listed on major European indexes (DAX30, CAC40, IBEX35, FTSE100 and OMX20). We find the firms publishing a CSR report for the 2000-2010 period show a better return-risk profile than those who do not publish. Interestingly, we find a negative and significant relation between firms’ stock return and CSR report.JEL Codes: G30

Articuler numérisation et RSE dans l’Usine du Futur : l’expérience d’Alliansys | Le génie du lieu | Le Journal de l'École de Paris du management (2017/5 N° 127)

2017-09-28T00:00:00+02:00

La divulgation d'informations « RSE » par les prestataires de services logistiques européens : Une analyse comparative du site Internet et du rapport d'activité | Développement Durable et Responsabilité Sociale des Acteurs | Marché et organisations (2009/1 N° 8)

2009-01-01T00:00:00+01:00

Gouvernance, RSE et performance financière : vers une compréhension globale de leurs relations ? | De la règle de droit aux nouvelles pratiques managériales dans les collectivités territoriales | Management & Avenir (2018/3 N° 101)

2018-07-27T00:00:00+02:00

This article analyzes the links between governance, corporate social responsibility (CSR) and financial performance through a PLS-PM structural approach for a sample of large US and European companies. Our results first highlight that governance and some financial variables are antecedents of CSR. The main determinant of CSR is therefore governance under some financial constraints. Next, we show that CSR practices increase the financial performance of firms, with a stronger impact on accounting performance than stock market performance, and different impacts for the three components of CSR. Finally, we identify a double impact, direct and indirect (through CSR), of governance on financial performance, whereas the literature has merely highlighted the direct link between these two factors.

La communication RSE des entreprises chinoises : essai de comparaison Chine - France | Comprendre l’Asie – mélanges (II) | Monde chinois (2016/2 N° 46)

2017-02-20T00:00:00+01:00

CSR communication chinese firms: comparison test China - FranceThe communication companies on their CSR policies and practices (Corporate Social Responsibility Company) aims to establish representations of the company and responsibilities and establish the legitimacy of their leaders. The comparative analysis of CSR reports published by Chinese and French companies highlights the diversity of themes and national characteristics of the respective stakes in terms of CSR communication. This article, based on an analysis of four CSR reports of Chinese companies listed in 2013 and the first results of the application in 2013 in France of Article 225 of the “Grenelle 2” law that redefined, social information environmental, societal and social publishing by listed companies, to identify similarities and differences in how to account for the social, societal and environmental by companies listed in France and China aims to.

Dialogisme et figures de l’autre dans les rapports sur la « Responsabilité sociétale des entreprises » : exploration discursive et sémiotique | Description et recommandation | Mots (2017/2 n° 114)

2017-07-23T00:00:00+02:00

This article presents a discursive and semiotic approach to reports dedicated to corporate social responsibility produced by three major French companies. Our analysis focuses on how the various external "stakeholders" of these companies are represented in discourse and narratives. It focuses also on the exploration of the verbal and visual forms taken by the figure of the “other” in these communication productions.

Manager la RSE par l’ISO 26000 dans un contexte postcolonial : cas d’une entreprise textile malgache | Économie circulaire et émergence de nouveaux modèles d’affaires | Management & Sciences Sociales (2024/4 N° 39)

2024-12-09T00:00:00+01:00

Our article studies the strategic management of CSR by analyzing the motivations, vision and degree of commitment of the company in such an approach. We include this analytical framework in a postcolonial perspective by contextualizing the research to Malagasy realities. We adopt an exploratory and qualitative approach to study the case of a Malagasy company, AKANJO, which is committed to a CSR approach by following the ISO 26000 standard. This company embroiders and manufactures products for international clients in luxury ready-to-wear and haute couture, thus benefiting from the free zone regime. We confirm the importance of aligning CSR with strategy for a company. This alignment allows, in a dual way, on the one hand to voluntarily rebuild the company project, and on the other hand to comply with the expectations, in particular of the internal stakeholders on which it is interdependent, and of its international customers on which it is dependent. This case also shows the real use of the ISO 26000 standard. It helps in this dual management of CSR even if its applicability is questioned by the context of a developing country where CSR is weakly institutionalized.

Apparition d’un nouveau risque, le risque inhérent à la RSE, analyse de la littérature internationale et point de vue d’experts français | Le risque en question(s) | Question(s) de management (2017/1 n° 16)

2017-05-29T00:00:00+02:00

The apparition of a new class of risks, the CSR risk, analysis of international literature and French expert opinionsRisk management appeared in companies after the Second World War. At this time, it was mainly a transfer of risks to the insurance company. Only risks of accidents were subject of anticipation and prevention efforts. Nowadays, risk management and risk analysis have become important activities because they have strong financial consequences. Thus, the apparition of a new class of risks must be seriously taken into account. While the relationship between Corporate Social Responsibility and performance has been studied for a long time, the apparition of risks inherent to CSR is recent. We study this notion through two sources : scientific literature (mainly English and North American) published since 2000 and the opinion of French-speaking experts of CSR, members of the RIODD.

L'effet de la mise en place d'une stratégie de Responsabilité Sociale de l'entreprise sur la culture organisationnelle : Analyse, implications et enjeux pour le Sénégal | Janvier - Juin 2013 | Revue Congolaise de Gestion (2013/1 Numéro 17)

2013-06-01T00:00:00+02:00

The social responsibility of enterprises is at stake and under discussions for the sustainable development and for the future of our world. Environmental risks impose the mentality change in the heart of enterprises. Enterprises have to identify, evaluate and prevent and manage risk that may occur anytime. However, the mentality change does not occur as expect, there is no respect paid to the internal and external aspects of the organization. The issue is how to build a strong policy of social responsibility in Senegal in the integrated way if there is no cultural adaptation of the organization? Because the integrated approach seems reliable to us and to other experts the most sustainable one; consequently, follow a series of questions such how to forecast, organize, implement this process of change or cultural adaptation in order to develop at best an SRE? What model(s) of organization fit(s) the predefined cultural and structure for efficient running of an enterprise in Senegal? Based on qualitative inductive approach through several case studies, we assert that SRE process is not end in itself. This approach supports the enterprise in providing global and local solutions and constitutes a transformer agent for the society and its imbalances. In addition, SRE has potentiality of boosting sustainable development including environmental applicable norms. Still certain conditions are to be met in future of SRE, public pressure shall be maintained in order to encourage creativity and innovation, in meantime governments shall regulate all companies’ activities.

Le passage d’un rapport RSE à un reporting intégré | L’entreprise en mutation | Recherche et Cas en Sciences de Gestion (2017/1 N° 17)

2021-02-09T00:00:00+01:00

The integrated reporting framework proposed by the IIRC is very rarely applied by unlisted SMEs. However, this standard could be useful to them in order to develop their sustainable economic model. We first carry out a review of the academic literature devoted to this new publication format and then discuss the challenges of transforming a standard CSR reporting into integrated reporting. The ADAM case is then presented, with feedback on its animation, and the difficulties encountered in its resolution. We then discuss a series of avenues for improvement in order to increase the operational skills of senior management in order to deal with issues of integrated reporting, connectivity and strategic dashboards linking both intangible assets and CSRs such as GRI and ISO 26000.

ADAM | L’entreprise en mutation | Recherche et Cas en Sciences de Gestion (2017/1 N° 17)

2021-02-09T00:00:00+01:00

ADAM has won many prizes and awards for its sustainable and social innovation achievements. This company operates in the wine and spirit sector, with a production of packaging for bottles. Located close to Bordeaux, with another small production site in Reims, the plant has a strategic position next to one of the biggest forests in Europe (“Les Landes”). In the meantime, the strong economic competition pushes to adopt a differenciation strategy. In 2014, the owner and manager of the company has also decided to publish a social responsibility report. The next steps are now the ISO 26000 implementation, and a possible disclosure of an (integrated reporting).

Responsabilité sociale des entreprises et droit du travail (européen), amis ou ennemis ? | Les syndicats face à la Responsabilité Sociale... | La Revue de l'Ires (2008/2 n° 57)

2008-06-01T00:00:00+02:00

Corporate Social Responsibility and (European) Labour Law: Friends or Foes?This contribution seeks to assess how the Commission’s insistence on CSR relates to European (id est in the meaning of European Community) Labour Law and the Commission’s Social Agenda. It analyzes the content and the aftermath of the Commission’s Green Paper on CSR and provides insight into the Commission’s conceptual understanding of CSR: what started of as an ambitious project to establish a legal framework for CSR has ended up in a shallow discourse promoting CSR as such. The idea to develop a comprehensive and specific instrument to tackle the legal issues related to CSR was thus abandoned. Despite the absence of such a comprehensive approach, some developments in the Commission’s Social Agenda as well as the Commission’s generic approach to “Better Regulation” are relevant to tackle more topical legal issues, which are raised by CSR. They might amount to a fragmented legal approach. Furthermore, the discourse on Better Regulation could serve as an alibi for not elaborating such a comprehensive framework. Furthermore, the same discourse could be used to develop CSR to the detriment of “hard” labour law. Finally, the author wonders if the development of CSR constitutes a challenge to the classical outlook of labour law sources as well as to the enforcement of labour law. These legal issues, which CSR raises, are intertwined with the historical role that collective actors play in developing labour law standards. The question arises whether the development of CSR undermines the position of trade unions to the benefit of elected workers’ representatives. The discourse on CSR also sheds light on the emergence of a new collective actor on the employer’s side. Whereas multinational parent companies were at the heart of the ILO Tripartite Declaration on ME’s and the Revised OECD Guidelines, more recent codes of conduct focus on the responsibility of hub company controlling network companies.

Sens et performativité dans les discours de RSE | Varia | Recherches en Sciences de Gestion (2020/2 N° 137)

2020-09-23T00:00:00+02:00

This research focuses on meaning and performativity in CSR discourses. To do so, we conducted a longitudinal study, from 2004 to 2012, of the DD/RSE reports of Sanofi-Aventis, a world leader in the pharmaceutical industry. Our results show how the company communicates in order to maintain performance in its various SD/RSE reports. Thus, Sanofi-Aventis’; CSR discourse corresponds to a quest for performance in a permanent dynamic of “doing well"; and & “doing better"; both in terms of discourse and in terms of commitment and & “action"; in terms of CSR. The research highlighted that the discourse of the company studied is performative, which gives it not only its meaning but also its strategic strength in implementing the company’s socially responsible commitment.

Reporting sociétal : Pratiques discursives et processus de légitimation | Varia | Recherches en Sciences de Gestion (2023/1 N° 154)

2023-03-06T00:00:00+01:00

This research focuses on the CSR communication of companies and more particularly on the discourse they use in the context of their voluntary societal reporting. It proposes to study the way companies shape their CSR narratives to increase their potential for legitimization. Based on speech act theory (Austin, 1970 ; Searle, 1972), we examine Sanofi’s CSR/SD reports between 2004 and 2021 by adopting a dual static and longitudinal analysis to shed light on the discursive process used by companies in their quest for legitimacy. The results highlight two potential discursive levers, namely legitimization by enunciation and testimony and legitimization by action. They also underline the importance that companies nowadays give significance to societal reporting as a communication tool allowing to value the triple performance of the company and to establish and/or reinforce its legitimacy.

Analyser le processus d'institutionnalisation de la Responsabilité sociale des entreprises | Les entreprises responsables de la société ? | Revue Française de Socio-Économie (2009/2 n° 4)

2009-11-12T00:00:00+01:00

AbstractCorporate social responsibility (CSR) is becoming a dominant topic in Business Administration. Our basic assumption in this paper is to look at CSR as a new emerging institution, a new social practice at its first stage of experimentation and diffusion. The aim of the paper is to mobilize three economic approaches of institutions in order to study what they tell about the diffusion of CSR and its process of institutionalization: the modern evolutionary theory, the economic theory of conventions and the French school of Regulation. The first underlines the diffusion of CSR as an ecological process. The theory of conventions and the French school of Regulation emphasise the political facet of the CSR institutional dynamics. As a consequence we conclude in noting the divergence between these two approaches as far as the determinants of the CSR process of institutionalization are concerned.

La rédaction du rapport de Responsabilité Sociale d'Entreprise : du contrôle des directions à la direction du contrôle | Volume 3 - n° 1 | Revue de l’organisation responsable (2008/1 Vol. 3)

2008-03-01T00:00:00+01:00

AbstractThe Corporate Social Responsibility (CSR) is largely used by companies as the way to speak about Sustainable Development. But our study shows a much more complex reality and the disagreements and conflicts that exist within the actors. We thereby analyse how the emergence of a CSR’s communication (the publication of CSR Report) generates a new incertitude’s area as power issues develop in relation to the control of the informational flows (which represent a symbolic key issue). Thus many actors try to control this new various strategies (production of rules, expertises, management tools, etc.) to maintain their respective authority (notably during the writing process of the CSR Report). This study is based on several months of fieldwork undertaken in the Sustainable Development of an important French enterprise.