Rozprawy doktorskie na temat „Responsabilité sociétale – Prise de décision”
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Khemir, Souhir. "Perception, utilité et influence de l'information environnementale, sociale et de gouvernance sur la prise de décision d'investissement". Thesis, Toulouse 1, 2014. http://www.theses.fr/2014TOU10027.
Pełny tekst źródłaIn addition to financial reporting, more and more companies report Environmental, Social and Governance (ESG) information. This practice is intended to fulfill the information needs of all the company’s stakeholders, and more specifically the investors. This thesis aims to analyze the perception, usefulness and influence of ESG information on the investment decision of financial professionals. For this, the decision-usefulness information theory is mobilized. The empirical investigation consists of two steps: the first is an exploratory study of both qualitative (based on focus groups as well as semi-structured interviews) and quantitative (based on an online questionnaire). It reveals professional financial interest for 11 indicators related to ESG information issued from the G3.1 guidelines of the Global Reporting Initiative. The second step consists of an experiment with the aim to verify the effect of the indicators revealed during the exploratory phase on the investment allocation decisions of a sample of 245 subjects, among which half of them are experienced financial professionals. The results show that ESG information overall, the investor’s level of experience and the investment time horizon all influence the investment allocation decision. In addition, the Social and Governance information has more influence than Environmental information
Mabrouk, Mohamed. "Modélisation et aide à la décision pour la conception d'une démarche d'amélioration continue durable d'un système complexe : Evaluation des performances et accompagnement des entreprises dans un projet de responsabilité sociétale". Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0111/document.
Pełny tekst źródłaThis thesis deals with an evaluation framework and support of sustainable development projects in companies. First, a literature review on concepts, standards and tools related to sustainable development and Corporate Social Responsibility has been conducted. In this sense, the insufficiency of taking into account of stakeholders’ points of view in such a process has been highlighted. Moreover, the integration of sustainable development and methodological tools in project management represents a strategic imperative. Therefore, the implementation of an integration strategy of sustainable development in project management is necessary. Firstly, we have proposed a characterization model for overall performance, integrating the economic, environmental and social performances in corporate management. Secondly, we have associated a generic approach with this model in order to propose a methodology and complete support for decision-making throughout the project. Such an approach is based on the project life cycle which helps decision makers in their strategic orientations. Finally, the methodology is supported by an « informatics tool » which makes its integration simplified and allows better decision-makings
Bourgeois, Guillaume. "Analyse et modélisation de l’impact environnemental du système d’information". Electronic Thesis or Diss., La Rochelle, 2023. http://www.theses.fr/2023LAROS023.
Pełny tekst źródłaDigital technology has become an integral part of our daily lives, but it has a significant environmental impact, particularly in terms of energy consumption, greenhouse gas production, electronic waste, water and air pollution, deforestation, and biodiversity loss. Organizations are becoming aware of their environmental responsibility and are seeking to reduce their carbon footprint related to information systems. To help organizations manage their IS carbon footprint, this thesis proposes a decision support framework based on a detailed modeling of the environmental impact of the information system. This framework identifies the most effective actions to reduce the environmental impact of the IS, taking into account the operational and financial constraints of the organizations. The WeNR tools are presented as concrete applications of this decision support framework, which allow measuring the environmental impact of the IS within organizations and proposing concrete measures to reduce it. Finally, the author presents the prospects of a responsible digital SaaS decision support tool that would automatically collect data on the organization’s digital carbon footprint, analyze it, propose specific actions to reduce it, and provide key environmental performance indicators
Nehmeh, Anthony. "Les facteurs d’intégration des trois volets de la RSE par le dirigeant de la PME : Cas du secteur de l’industrie agroalimentaire libanais". Thesis, Lille, 2018. http://www.theses.fr/2018LIL1A010.
Pełny tekst źródłaThe Corporate social responsibility (CSR) is the declination of the sustainable development (SD) in the business world. It is a concept in which companies integrate social, environmental, and economic concerns into their business, on a voluntary basis (European Commission, 2002). Upon Darnil and Le Roux, 2005, CSR has been imposed as a must several years ago. In this search, the aim is to explain the factors (motivations, incentives or pressures) of integration of the 3 pillars of CSR by the manager of the small and medium-sized Lebanese enterprises of the food sector. Because of scandals in the last 5 years; CSR has become unavoidable in this sector especially in the field where practices of SMEs are questioned. It is the manager who is the most important actor in understanding the strategic choices and decisions regarding CSR in SMEs. To understand the logic of action, we refer to the model of Wood and Caroll (1991) which classifies the engagement factors under 4 levels: individual, organizational, institutional and the characteristics of the company, constituting for this study a theoretical framework that explains the factors of engagement in CSR. A qualitative and quantitative research was conducted to test the variables extracted from the theoretical part with the aim to know why Lebanese managers integrate CSR into their SMEs
Kechiche, Amina. "Relations entre les représentations RSE des dirigeants et les pratiques responsables en milieu PME". Thesis, Tours, 2015. http://www.theses.fr/2015TOUR1002.
Pełny tekst źródłaThis doctoral research aims to clarify the relationship between the manager representations of CSR and the responsible practices of SMEs. Indeed, the majority of academician researches on CSR in SMEs agree that the involvement of SMEs in a responsible approach is strongly influenced by the manager representations of the CSR but doesn't clarify the link between perception and CSR behavior. which remains unexplored. Therefore. in this reflection we seek to identify the relationship between the manager representations of CSR and responsible practices in SMEs. In this sense. an exploratory study was conducted in ten SME who have. either explicitly incorporated all or part (social or environmental) of the CSR in their strategy, either make responsible actions but do not integrate them into strategy. This research is based on ten semi-structured interviews and documentary collection. From these data ten cognitive maps are constructed and an array of CSR initiatives is developed. The data analysis highlights a number of common representations associated each with CSR
Eberhardt-Toth, Edina. "Leviers individuels et organisationnels stratégiques de la performance sociale de l'entreprise : trois études empiriques". Thesis, Université de Lorraine, 2014. http://www.theses.fr/2014LORR0320/document.
Pełny tekst źródłaWe investigate how social and environmental responsibilities can be considered in the strategic decision-making processes of corporations. This doctoral research is based on three empirical papers, providing evidence for individual and organizational drivers of corporate social performance. We consider corporate social performance as a triple performance of corporations: economic, social and environmental. Corporate social performance measures the level of corporate social responsibility (CSR), which corresponds to the contribution of corporations to a sustainable development. For the first paper, we question in France180 financial and 144 non-financial managers, and 83 students in finance and 117 students in other majors than finance. Our investigations provide an overview of how financial managers perceive the importance of sustainability for corporate strategy. The second paper is based on the study of 286 companies of the STOXX Europe 600 Index of years 2007 to 2010. The results of this cross-cultural study are expected to contribute to a better understanding of when there is a need for the presence of a board CSR committee. In the third paper we use firm-level data of year 2012 from the Bloomberg World Index of 178 companies having created a board CSR committee. The results of this last study offer ways to ensure a suitable composition of this committee
Christophe, Bernard. "Comptabilité et environnement : prise en compte des activités environnementales dans les documents financiers des entreprises". Paris 12, 1989. http://www.theses.fr/1989PA122004.
Pełny tekst źródłaOrséro, Huguette. "Le raisonnement contrefactuel dans l'explication quotidienne : ou le rôle de l'annulation mentale dans le jugement de responsabilité". Paris 10, 1997. http://www.theses.fr/1997PA100002.
Pełny tekst źródłaThe objective of this work is to observe the role of mental undoing process in the judgement of responsibility of a person who does not intend to cause an accident. The main idea is to see to what extent our ability to imagine that a person could have acted differently is going to affect our perception of the situation an our judgement. However, is the fact of checking that a person could have prevented an event from occuring sufficient in itself to consider this person responsable? five experiments have been carried out in order to answer this question. We have built up a scenario relating the accident of a young boy watched by his mother and we have used it for the whole of our experiments. We have asked the subjects to imagine what could have changed the child's fate (it the mental undoing task) and to assess the mother's responsibility. For each experiment, we have introduced more factors likely to influence the judgement of responsibility. In the first one, we have manipulated the severity of the consequences of the child's accident and the facility to mentally withdraw this accident. The role of the feature in keeping with the mother's decision or not and the control that she exercise over this decision have been the subjects of the second and the third researches. In the fourth study, we have taken interest in the influence of the child's disobedience on the judgement held upon his mother. To finish with, we have examined the effect of the direction of the child's accident mental undoing upon the evaluation of his mother's responsibility. The results have been analysed in accordance with the researches on mental udoing process and those on responsibility allocation and the link with the pattern of social judgeability has been proposed
Strakodonskaya, Liudmila. "Pitfalls and Prospects of Sustainability Risk Management under the Modern Investors’ Fiduciary Duty". Electronic Thesis or Diss., Paris 2, 2019. http://www.theses.fr/2019PA020005.
Pełny tekst źródłaThe compatibility of Environmental, Social and Governance (ESG) risks management with the investment management requirements under the investors` fiduciary duties (FD) figures among the key questions in today`s context of a rapid growth of sustainable investment strategies. This question is thus the subject of the ongoing regulatory developments in Europe and the object of recent lawsuits in the US federal jurisdiction. Despite these current legal developments, investors still have no clear answer to this issue, what leaves them inert in the face of these new and unconventional types of risk.In our research, we explore the recent advancements in the EU and the US legal practice aiming to determine to what extent the FD requires ESG risks consideration by investors in their investment management decisions. We identify ESG risks materiality and the effectiveness of risk hedging actions as fundamental elements for the definition of ESG risks management obligations of investors under the FD rule. We design a theoretical representation of ESG risks materiality under the FD law and identify that within the FD legal framework ESG risks are assimilated to financial risks; thus, their management is required only if they are financially material for investments. We also reveal that the FD law requires management of long-term ESG risks, which are sufficiently material considering the applied discount rate, and formulate a FD-compliant discounting principle. Then, through the Case Study of the recent US ERISA ESOP lawsuit, we establish that risk-aversion in the qualification of the effectiveness of ESG risk hedging actions could impede efficient risk management by incentivising investors not to hedge a material ESG risk
Nguyen, Quoc Toan. "La prise de décision de l'auditeur dans le contexte vietnamien". Bordeaux 4, 2008. http://www.theses.fr/2008BOR40056.
Pełny tekst źródłaThe external auditor plays a very important role to ensure accounting information and strengthen the trust between those involved in the company. The auditor has a difficult taskto investigate the accountability and responsability to establish, in an audit report, if accountability is correct and faithful. This mission requires the auditor to make good auditing decisions. However, our research objective is to understand, how and why the audit's decision was taken differently in each specific context. Decision-making in auditing has been widely studied in developped countries, particularly in Europe and America. For Vietnam this study is the first of its kind. Being aware of the importance of the auditors profession in this country, our research contributes to new knowledge on undersqtanding the audit decision in the Vietnamese contexte. The decision making of the Vietnamese auditor is studied through two aspects : cultural and professional. The first is based on the Vietnamese cultural dimension which influences the individual's decision. The religious influences, way of thinking, individual autonomy, collective behaviour, etc. . . The second is based on the auditors work environment in Vietnam which is particularly characterizes by the professional organization of the audit, the regulatory frame, the organizational culture of the firm and the socio-political context. We are also devoted to analyzing the decision making of the Vietnamese auditors through two aproaches : quantitative and qualitative. This analytical approach begins with an explanation for the logic of applied research, and by deepening the empirical treatment on perceptions of the Vietnamese auditor's decision
Dosdat, Jean-Claude. "Les normes nouvelles de la décision médicale". Poitiers, 2004. http://www.theses.fr/2004POIT3023.
Pełny tekst źródłaDevedeix-Margueritat, Sonia. "La Ve République ou le renforcement de la responsabilité politique du pouvoir exécutif". Reims, 2006. http://theses.univ-reims.fr/exl-doc/GED00000296.pdf.
Pełny tekst źródłaIn France, under the fifth republic, the crisis concerning the political responsibility of the members of the executive power – the president of the republic and the ministers- is often denounced by the doctrine and the actors of the Political scene. There are indeed, a number of dysfunctions. There is no denying this, and however this is not the subject of this thesis. Our objective is to show that the political responsibility is the only responsibility conceivable for the government and that the fifth republic can be presented as the "golden age" of the political responsibility. This is the conclusion that can be drawn after a closer look at the constitutional texts and some political phenomena observed on an individual and collective level since 1789. First of all, the comparison is in favour of the political regime of the fifth Republic. The Constitution of October 4th, 1958 is a text which takes into account past experiences. Its authors wanted to draw the lessons from the past. Through the years some revisions have reinforced the mechanisms concerning the responsibility of the government. They take different aspects (" polymorphic"). The influence of the citizens and the Members of Parliament has increased. The regime of the political responsibility has become a polyregime. The involvement of the government's political responsibility in front of Parliament occurs in three different stages. The first step is a phase of anticipation, taking place beforehand, when the government is formed. The second step is an intermediary one, a phase of control of the governmental action by information. During this phase, Members of Parliament have to see to it that the national will is duly respected by the government so that this political cohesion between the different powers is maintained and therefore avoid taking the next step, the phase of sanction. This ultimate stage, which can lead to the overthrow of a government unwilling to abide to the expectations formerly expressed by the majority, is not an end in itself. It highlights a disagreement thus heralding a new era. The political responsibility of the rulers is also involved in any electoral background – presidential, local, general elections or referendum-. The phase of anticipation does not always take place. Furthermore, it seems that the political responsibility is the only conceivable responsibility for the rulers and even for the whole political system. It is a more peaceful way of ending political conflicts and its very first goal is to ensure harmony between the executive and the legislative powers. It stands both as a reference and as a norm (standard) for those who exercise political functions and for the citizens. The principle “political responsibility” is essential to the analysis of political behaviours, choices and decisions. It needs to be protected and strengthened. The constitutional law must reinforce its mechanism
Bouvet, Renaud. "Liberté du médecin et décision médicale". Thesis, Rennes 1, 2016. http://www.theses.fr/2016REN1G021/document.
Pełny tekst źródłaThe doctor's decision-making freedom is a necessary condition of medical practice, which allows the practitioner to direct his practice to the whole interest of the patient. This must not mask the native asymmetry of the medical relationship, unbalanced by the doctor’s exclusive possession of knowledge and expertise. However, the patient’s rights limit the medical power derived from knowledge. This is according to the terms of this relationship that the doctor's decision-making freedom comes out. The decision procedure ensures its acceptability and protects the patient against its arbitrariness, via the requirements for consultation and motivation. It is considered in a plural dimension leading to a systemic decision. The content of the decision is to be analysed in terms of purpose and relevance. Its purpose is medical necessity, which, at the option of socially devoted desires recognized by the law, sees its scope expanded beyond the protection of health, with a risk of instrumentalisation of medicine. Its relevance is based on the mobilization of standardization tools whose effects are ambivalent about the decision-making freedom, and which are a preferred means of control of the merits of the decision for the judge
Gossement, Arnaud. "Le principe de précaution". Paris 1, 2001. http://www.theses.fr/2001PA010332.
Pełny tekst źródłaDelchet, Karen. "La prise en compte du développement durable par les entreprises, entre stratégies et normalisation. Etude de la mise en oeuvre des recommandations du guide Afnor SD21000, au sein d'un échantillon de PME françaises". Phd thesis, Ecole Nationale Supérieure des Mines de Saint-Etienne, 2006. http://tel.archives-ouvertes.fr/tel-00779321.
Pełny tekst źródłaDupouy, Sabrina. "La prise en compte des données environnementales par le contrat". Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM1068.
Pełny tekst źródłaThe notion of environment embraces the “natural and artificial living environment of man” which means “the living space” of the human being. Today the quality of this environment takes on an increasing importance in the legal order. Environmental law, which follows the purposes of environmental protection and protection of the human being, is now investing private law. In particular, contract law seems significantly affected by the level of requirement of environmental quality. In this context, what is the role of a contract in front of growing contemporary concerns regarding environmental quality ? It seems that the environment is comprehended by the contract as an ambivalent element. On the one hand it is indeed a risk against which it is necessary to protect the contracting party and, on the other hand, a value that can be directly protected by the contract. The contract is subsequently without doubt shaped by the parties themselves, as well as by the judge and the legislator to protect the contracting party against environmental risks and to contribute to environmental protection
Rollet, Vincent. "Dimensions identitaire, sécuritaire et sociétale de la politique étrangère de Taiwan dans le domaine de la lutte contre les maladies infectieuses (2000-2008)". Paris, Institut d'études politiques, 2010. http://www.theses.fr/2010IEPP0068.
Pełny tekst źródłaWhile the last decades have been characterized by the acceleration of the emergence or re-emergence of infectious diseases, many governments have placed the fight against these diseases on their Foreign policy agenda. Two main questions can be raised: what has been the nature of their foreign policy and which dynamics prompted or conditioned them? To answer these questions and to contribute to the general debate on the link between « Foreign policy » and « Health », this research will focus on the Taiwan case. It shows that despite the particular situation of Taiwan on the international scene, since 2000, its government has conducted a specific foreign policy to fight against infectious diseases which has taken several forms. Calling upon the conceptual tools proposed by the Constructivist, Realist and Liberal streams of International Relations commonly used to analyse Foreign Policy, this thesis provides an original interpretation of this foreign policy. It also shows that corporative, role-type and collective identities, as well as exigencies of security and societal demands, represent the explicative factors of this foreign policy. This research concludes that the Foreign Policy conducted by Taiwan between 2000 and 2008 in the fight against infectious diseases held identity, security and societal dimensions, which then displays the multidimensional aspect of a Foreign Policy in the field of Health
Veillard, Isabelle. "Prévenir les nouveaux risques : Essai d'une approche globale pour la protection des personnes et de l'environnement". Paris 1, 2010. http://www.theses.fr/2010PA010292.
Pełny tekst źródłaAmiot, Gabriel. "Impacts du biais de négligence des corrélations sur la qualité d'une décision de portefeuille : études auprès d'un groupe de planificateurs financiers agréés". Master's thesis, Université Laval, 2020. http://hdl.handle.net/20.500.11794/67375.
Pełny tekst źródłaThis research seeks to highlight the underlying mechanisms that might cause correlation neglect among a group of financial experts in an investment context. Via an experimental questionnaire administered to 88 financial planners, we ask what would be their advice to twelve fictitious clients who wish to invest in a new fund according to a fixed set of information (six frames, between-subjects design). The planner had to consider the previously owned fund “to give an optimal advice that maximizes the portfolio diversification”. Between two alternative funds to invest with equal average returns, our results suggest that the representative expert emphasizes mainly the client’s risk tolerance profile to make a selection (first motive designated by 60% of subjects). We thus identify a pattern from which the modal subject recommend the low (high) individual variance fund with low (high) risk tolerance profile of a client. This observed behaviour not only neglects to account for the full portfolio variance, which depends crucially on the correlation between the funds, but also suggests a difficulty to conceptualize the impacts of aggregating two or more assets in the same system. We suggest that our results may be explained by a “face-value” heuristic hypothesis that posits that the subject neglects to consider the underlying generating process of the final outputs showed display and that this is exacerbated by an information overload when present.
Aubert, François-Jérôme. "La décision à l'hôpital public : quelles relations entre directeur et médecin ?" Thesis, Bordeaux, 2014. http://www.theses.fr/2014BORD0402/document.
Pełny tekst źródłaDecision-making in a public hospital is complex and subject to frequent legislative and regulatory changes. The rules of decision-making – an essential determinant of service quality – are defined not only by Law and regulations, but also by actual practices.This Dissertation analyses the relationships between the two types of actors predominantly involved in decision-making: managers and physicians.These actors hold a major and complementary role in the two phases of the decision-making process. First, they take charge of a large part of the preparation of decisions, thanks to informal exchanges and formal committee meetings. Managers and physicians thus have an important role in the preliminary discussions preceding the decision. Second, they also play a major role in the decision-taking stage itself. Beyond the decision power – that belongs to the manager. Managers and physicians have a reciprocal influence in the final decision-making process.This study aims at demonstrating that the relationships between managers and physicians in the process of decision-making in a public hospital are based on dialogue, in particular in the preparation of decisions. They are also power relationships, in particular in the final phase of decision-making.Last, this Dissertation offers suggestions to improve the quality of the decision-making process in public hospitals. These suggestions aim at reinforcing the quality of dialogue by harmonizing the formation of the actors, improving transparency, and reinforcing the external supervision of debates within the hospital
Thuillier, Laura. "Prise en compte de la biodiversité par une entreprise industrielle : le cas de Storengy". Electronic Thesis or Diss., Paris, Muséum national d'histoire naturelle, 2020. http://www.theses.fr/2020MNHN0003.
Pełny tekst źródłaIndustrial companies, due to the nature of their activities and the land ownership of their production sites, negatively impact biodiversity. Some are beginning to integrate biodiversity conservation into their strategy as a response to societal pressures. This thesis aims to answer the following question: how can an industrial company take biodiversity conservation into account in its activities? To answer this question, we have mobilized two disciplines, management sciences and conservation sciences, in three complementary axes. Our study field was the natural gas storage company, Storengy. To understand how biodiversity conservation was addressed in the company, we conducted an ethnographic survey of its biodiversity strategy, which was established in 2010. We showed that it was associated with a hybrid institutional logic combining conservation objectives with the strategic objectives. The biodiversity manager, ecologists, the green space company and employees participated in legitimizing, framing and developing the strategy. Experiences of nature proved to be important factors in employee engagement. Finally, we outline the tensions related to the biodiversity strategy and its limited scope in the company because of the inertia of the system. To help the company in improving biodiversity on its sites, we have proposed biodiversity indicators. They make it possible to assess biodiversity issues at the territory and plot scale and, based on this, to guide the company in the management of its land estate. Finally, to understand how industrial facilities could be mobilized to improve biodiversity on a local scale, we studied several taxonomic groups (flora, butterflies and birds) present on a particular piece of equipment: gas well platforms. We showed that, in relatively intensive agricultural landscapes, gas well platforms landscaping could favor communities that are sensitive to human disturbance. This thesis improves our knowledge of how companies take biodiversity into account and the tools they can use to assess and manage biodiversity on their land and thus contribute to its conservation
Kafa, Nadine. "Proposition d'une démarche de sélection de partenaires dans une chaîne logistique en boucle fermée durable". Thesis, Paris 8, 2015. http://www.theses.fr/2015PA080027.
Pełny tekst źródłaReverse logistics network design is a crucial issue in which it is important to take into account the selection of the most appropriate partner with sustainability concerns. This partner can be a supplier or a third-party reverse logistics provider (3PRLP). However, research works that consider reverse logistics (RL) network design, partner selection, and sustainability issues simultaneously are rather limited till now. This research work proposes an integrated sustainable approach for partner selection and closed-loop supply chain (CLSC) network configuration, particularly in the case of outsourcing reverse logistics process to third-party provider. We propose a trade-off between sustainability criteria for both supplier and 3PRL provider selection. A multi-objective mixed-integer programming (MILP) model is also proposed to configure CLSC network and to select the best partners. The model minimizes the total cost of sourcing, and the total greenhouse gas emissions, while it maximizes the total value of reverse logistics, and the number of new job opportunities. A numerical example is also presented to illustrate the proposed approach
Olivero, Julie. "Entreprises et management environnemental : pratiques de gestion dans les établissements à risques règlementés situés sur le littoral français". Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1072.
Pełny tekst źródłaThe increasing societal awareness and the intensification of the regulation make henceforth strategic environmental issues for pollutant sites. Included within the scope of the CSR, this thesis aims to understand the management decision of environmental risks within risky sites located in French densely populated coastal areas. It analyses the ways of evaluating, managing and communicating about environmental risks, also called “industrialo-environmental risks” (IER), and identifies motivations and difficulties of these actions as described by managers. The research is based on a multidisciplinary theoretical framework: the work on the individual decision under risk, the stakeholder theory, and the neo-institutionalism. The research methodology is divided into two times: a qualitative study of 19 interviews with textual analysis, and a survey of 196 sites by questionnaire. Results emphasize that, despite a collective awareness of environmental issues, IER have been significantly managed since only a decade. If regulatory stakeholders and leaders' values primarily guide risky sites towards a more "responsible" management, the complexity of regulation and the lack of information explain the slowing of environmental initiatives (EMS, EMAS eco-audit, partnerships). The surveyed sites adopt reactive approaches of regulatory compliance. Costs, lack of human and financial resources, and the low perception of the immediate benefits are considered as barriers to the pursuit of more ambitious environmental activities. Thus, the IER management appears more as a way to legitimize and sustain activities as an economic advantage
Elabidi, Houda. "La prise en compte des facteurs ESG (environnementaux, sociaux et de gouvernance) dans l'appréhension du risque opérationnel : le cas du secteur bancaire en France". Electronic Thesis or Diss., Paris 8, 2019. http://www.theses.fr/2019PA080058.
Pełny tekst źródłaIn the adaptation of their governance models, methods and management processes. In this context, financial institutions are more and more involved in processes of expression, influence and standardization that interfere with their own vision and the ability to act. Such a context could not support either passivity or inaction and should, on the contrary, encourage financial institutions to develop more sophisticated risk management processes and to promote better application. However, the emergence of new sources of risk has made it more difficult to analyze the overall risk incurred by these institutions, hence the need to detect, control and limit it rapidly. This is why a social and governance environmental analysis makes it possible to diversify the sources of information, to refine and qualify the financial evaluation by non-financial criteria, but which participate fully in the development policy in the financial sector. This strengthens the role of risk governance in establishing guidelines and setting a framework for using a more comprehensive approach to risk management. In many cases, information on environmental, social and governance risks is overlooked by financial institutions, especially banks
Machado, Pinheiro Felipe. "Évaluation de l’utilité sociale des organisations de l’économie sociale et solidaire : quelle prise en compte de ce qui compte ? Analyse socio-économique à partir du cas de l’UCPA". Thesis, Rennes 1, 2019. http://www.theses.fr/2019REN1G005.
Pełny tekst źródłaLa présente thèse porte sur les enjeux de l’évaluation sociale des organisations de l’économie sociale et solidaire (ESS) en France. « Utilité sociale » et « impact social » sont les deux termes actuellement utilisés dans les débats socio-politiques et académiques en France pour se référer à la valeur sociale ou à la contribution sociale des organisations de l’ESS. Si dans la discussion ces deux termes sont souvent utilisés de manière confuse ou indistincte, cette thèse soutient qu’il s’agit de deux approches évaluatives hétérogènes et qui répondent à des enjeux différents. Sur la base d’une étude de terrain monographique - une démarche de recherche-action - menée à l’UCPA, l’objectif principal de cette thèse est de mieux comprendre la spécificité de l’approche évaluative de l’utilité sociale en abordant la relation entre évaluation, création de valeur et contribution au bien commun. Au sein du champ de la socio-économie, cette thèse s’inscrit dans une approche épistémologique constructiviste inspirée du pragmatisme et de l’institutionnalisme, et s’intéresse particulièrement à trois éléments du processus évaluatif : la définition de ce qui a de la valeur ou de « ce qui compte » ; les modalités d’évaluation ou de « prise en compte » ; et la mise en forme des résultats de l’évaluation ou la « reddition de comptes ». Dans un contexte où prédomine une vision utilitariste de l’évaluation, la thèse affirme l’importance des enjeux identitaires, sociaux et moraux de tout processus évaluatif, et montre que la spécificité de l’approche évaluative de l’utilité sociale est la prise en compte de la dimension constitutive et relationnelle de l’activité économique. La thèse propose également une façon nouvelle d’articuler les processus de qualification de l’utilité sociale et de mesure de l’impact social des organisations de l’ESS.This thesis deals with the issues of social evaluation of social and solidarity-based economy (SSE) organizations in France. "Social utility" and "social impact" are the two terms currently used in socio-political and academic debates in France to refer to the social value or social contribution of SSE organizations. In the discussion these two terms are often used in a confused or indistinct manner. This thesis argues that they are two heterogeneous evaluative approaches that respond to different issues. On the basis of a monographic field study - a action-research approach - conducted at UCPA, the principal objective of this thesis is to better understand the specificity of the evaluative approach to social utility by addressing the relationship between evaluation, value creation and contribution to the common good. Within the field of socio-economics, this thesis is part of a constructivist epistemological approach inspired by pragmatism and institutionalism, and focuses on three elements of the evaluative process: defining what is valuable or "what counts"; the methods of evaluation or "taking into account"; and formatting evaluation results or "accountability". In a context dominated by a utilitarian vision of evaluation, the thesis affirms the importance of identity, social, and moral issues of any evaluative process, and demonstrates that the specificity of the evaluative approach to social utility lies in taking into account the constitutive and relational dimension of economic activity. The thesis also proposes a new way of articulating the processes of the qualification of social utility and the measurement of social impact of SSE organizations
Farooq, Mariam. "Exploring a bi-directional relationship between corporate social responsibility and employees' attitudes and behaviors". Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1063.
Pełny tekst źródłaThe main objective of this dissertation is to examine the reciprocal relationship between corporate social responsibility (CSR) and employees' attitudes and behaviors. Firstly, it explores the underpinning alternative mechanisms through which CSR affects employees and classifies the employees into homogenous groups on the basis of their use of these differential mechanisms. Secondly, it identifies the boundary conditions in which CSR optimally influences the employees' attitudes and behaviors. Finally, the dissertation investigates the reciprocal influence of employees on the CSR strategy of the firm and explores the human resource practices that facilitate the firm to improve its CSR. To achieve these objectives, three empirical studies were conducted in South Asia. Data were collected in a series of employee surveys with using time lag design. The results show that CSR has a positive impact on employees' attitudes and behaviors through multiple mechanisms. Findings suggest the heterogeneity among employees in their use of these mechanisms and emphasize the classification of employees depending upon their personal orientations and individual cultural values to better understand this phenomenon. Using three wave penal data, it was also found that employees influence the CSR strategy of the firm. However, it depends upon the level of their participation in decision making and extent of their identification with their organization