Bonjour à toutes et à tous, je vous signale la parution future de cet ouvrage chez Palgrave MacMillan intitulé "Board Directors and Corporate Social Responsibility" et dirigé par MM. Sabri Boubaker and Duc Khuong Nguyen (ici).
Boards of directors and corporate social responsibility (CSR) have been the subject of much study and debate in corporate governance circles over the last two decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed across the headlines, the role of boards has come into the media limelight as never before. Boards of directors are also becoming increasingly aware of CSR issues and many companies have put in place governance, ethics or CSR committees that prepare and recommend corporate governance rules, policies and practices for management, and supervise their implementation. However, integrating CSR into the business strategy in a global market context and under financial market pressure is not an easy task. This volume is a rich collection of comprehensive studies presenting the most recent developments in the field of boards of directors and corporate social responsibility. It also provides the reader with new insights and perspectives on corporate governance practices in different countries.
Dans la table des matière de ce livre, vous découvrirez le chapitre suivant "When CSR Drives New Corporate Governance: Does the Latest French Law Reform (the 'Grenelle 2 Law') Confirm the End of 'Business as Usual'?" écrit par moi-même. Un coup d'oeil sur le résumé ? Le voici...
This paper provides a summary of the provisions of the new French Law 2010-788 passed on 12 July 2010, called the “Grenelle 2 Law”, which defines national commitments to the environment. Firstly, article 225 of Grenelle 2 Law revises the commercial Code and aims both to extend the reach of non-financial reporting and to ensure its pertinence. While a review of the implementation of this earlier law shows some progress made by listed companies, it also shows the low number of corporations keeping to the system and the inherent limits of actual practice in terms of the pertinence, reliability and comparability of the information disclosed. Secondly, article 227 of Grenelle 2 Law amends certain provisions of the Commercial and Environmental Codes in order to incorporate into substantive law the responsibility of parent companies for their subsidiaries. Article 227 systemizes the definition of the existence of any fault committed by a parent company and sets the legal limits on responsibility for the environmental obligations of any subsidiary. While article 227-I creates a voluntary responsibility, article 227-II is concerned with obligatory responsibility. Finally, the French legal system not only develops serious encouragements to take into account non financial concerns, but also imposes on the managers to orient their corporations in socially behavior way. Does the function of the directors and managers is not to ensure that corporation is long-term financially viable entity? But, despite an ambitious goal, several strong criticisms against the last French law reform remain.
A la prochaine..