Search results for "Governance"
showing 10 items of 959 documents
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.
Developing Cybersecurity in an Industrial Environment by Using a Testbed Environment
2023
Critical infrastructure protection requires a testing environment that allows the testing of different kinds of equipment, software, networks, and tools to develop vital functions of the critical industrial environment. Used electrical equipment must be reliable, capable and maintain a stable critical industrial ecosystem. An industrial business needs to develop cybersecurity capabilities that detect and prevent IT/ICT and OT/ICS threats in an industrial environment. The emerging trend has been to create security operations center (SOC) services to detect ICS-related threats in enterprise networks. The energy supply sector must consist of crucial elements for safe business continuity and su…
‘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…
I distretti turistici: strumenti di sviluppo dei territori. L'esperienza nella Regione Sicilia.
2014
The global spread of the concept of cultural policy
2020
The article studies UNESCO's program that, from the late 1960s onward, aimed at spreading globally the concept of cultural policy. An essential part of the program, UNESCO invited member states from different regions of the world to prepare reports on national cultural policy. That was successful in spreading cultural policy as a concept and as a governmental structure. Except for only Australia, Canada and the United States, in which cultural policy is handled at a sub-state level, all countries that produced a national report have established a ministry of culture, typically synchronously with the report. The analysis suggests that UNESCO's success was due to two factors: the process of d…