Search results for " GOVERNANCE"
showing 10 items of 824 documents
Macro Theories of Corporate Governance
2008
LE JUGEMENT PROFESSIONNEL EN AUDIT : ENQUETE AUPRES DES ASSOCIES SIGNATAIRES
2013
The audit process is dependant on facts and concepts but it is also contingent on specific situations. Contingency is not only material, it is also ontological. We suggest that audit process is questionable only since its process is neither perfectly knowledgeable nor deterministic. Audit process is strongly dependant on the judgment faculty, i.e. the capacity to relate facts, norms, concepts and human moral values. Through 22 interviews with associate auditors, we present a complex picture of the professional judgment and the factors that affect or shape its exercise. In order to enhance the audit judgment, we suggest to reinforce the information and the communication of the elements relat…
Innovations in Corporate Governance and Performance Management
2018
In recent years, both corporate governance and performance management have been subject to significant forces for change: externally (as a reaction to changing regulatory requirements around the world) and internally (new managerial practices and initiatives inside enterprises). These emerging trends affect all enterprises from all sectors whether they are historically subject to formal external and government regulation (such as the financial services sector or healthcare), listing requirements (public companies and multinational companies) or informally structured family businesses and SMEs where wider groups of stakeholders are beginning to become active. For all enterprises changes in t…
Corporate Governance in France
2007
(VF)L'objectif de cet article est de proposer une présentation synthétique du système de gouvernance français;(VA)The objective of this article is to shortly describe the French corporate governance system.
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…
Impact of corporate sustainable behaviour on the cost of equity
2022
La propuesta doctoral tiene como propósito analizar la relación entre el comportamiento sostenible de firmas cotizadas y el costo de capital tomando en consideración el ámbito económico, ambiental, social, gobierno corporativo y sus respectivos medios de difusión. Dicha propuesta está compuesta bajo un compendio de cuatro artículos publicados en lengua inglesa y tomando una muestra de firmas cotizadas en países emergentes y de sectores poco estudiados. Las conclusiones indican que la relación es negativa entre el Costo de Capital y el comportamiento sostenible reflejado por medio de índices ASG, divulgación y aseguramiento de memorias de sostenibilidad, igualdad de género en el Consejo de A…
Integration of CSR into CEOs’ compensation: effects on social and financial performance of French listed firms
2023
Based on the stakeholder model of corporate governance, this research analyzes the relationship between the integration of corporate social responsibility (CSR) into CEO compensation and corporate social and financial performance, in firms listed on France’s SBF 120 stock market between 2015 and 2019. The results of panel data regressions show that indexing CEO compensation on CSR criteria only influence corporate social performance Moreover, social performance has a positive impact on financial performance and a mediating effect between the integration of CSR criteria into CEO compensation and financial performance.
La presse en tant que mécanisme de gouvernance disciplinaire
2011
Fraud is a cause of substantial costs for firms. Fraud disclosure by the press would hence improve firms’ rates of return. I study to what extent the French press acts as a watchdog-type mechanism of governance and what the determinants of this mechanism are. To address these issues, I investigate the efficacy of the French press in detecting fraud committed by firms before an official verdict by the courts. I observe that the French press can play an important role as a watchdog, but this role de- pends on its search for maximizing profits. Thus, the press selects the firms and the frauds on which it publishes articles.
‘We are all responsible now’: Governmentality and responsibilized subjects in corporate social responsibility
2014
The corporate social responsibility promise is a fascinating one: companies are able and willing to regulate themselves, and self-regulation is manifested in collaborative efforts that promote individual well-being. Yet, this macro-level promise has a silenced flip side in organizational contexts. We argue that corporate social responsibility has diffused the idea of employee responsibilization into organizational environments, so it entails a dual role for employees: employees become both the objects and the subjects of corporate social responsibility. The primary aim of this article is thus to develop a theoretical understanding that acknowledges the role of individual members of the org…
Improving Smart City Design : A Conceptual Model for Governing Complex Smart City Ecosystems
2018
Smart city concept is a viable nominee to solve the dilemmas urbanization creates globally. By means of digital technologies like Internet-of-Things, artificial intelligence and data analytics cities aim to optimize city performances like mobility, environment, security, health care and social services. Furthermore, cities actively endorse usage of digital technologies to foster digitalization and new business innovation to nurture local economy and social well-being. Smart city market is growing, but simultaneously fragmented smart city markets and initiatives face challenges with governance, ecosystem orchestration and continuity. Transformation to smart city is a complex long-term proces…