jeudi, juillet 26, 2012

Publication supplémentaire sur SSRN : lobbying c. reporting extra-financier - un score de 1 à 0

Décidément que de lectures en ce moment ! Je vous avais précisé dans un précédent billet du blogue (ici) que j'avais publié deux de mes derniers papiers sur le site internet de SSRN. Si je vous ai mis un de ces papiers il y a peu, il vous en manquait donc un. C'est chose faite aujourd'hui puisque je vous donne l'information concernant cette seconde publication au titre prometteur de "Is Corporate CSR Reporting an Expression of 'Law’s Being' or of Lobbying? How Much Power Does Law Really Have? Debates and Criticism Around the Latest French Reform" ( Récemment mise en ligne, cette étude est l'occasion pour moi de présenter le dispositif français mis en place en matière de reporting extra-financier tout en me montrant fort critique sur le résultat obtenu... la faute au lobbying ? C'est la thèse que je défends ici !

Voici le résumé : This study seeks to improve our understanding of how business interests can influence the making of legislation in the specific sector of corporate law and corporate social responsibility (CSR). We want to make the public aware of the legal limits of CSR reporting flowing from the way companies and policy makers are linked through lobbying. This paper is based on a critical study of the new requirement concerning corporate non-financial reporting (Commercial Code Article L. 225-102-1 and the draft decree) and on the debates following the 12 July 2010 adoption of new French Act No. 2010-788, which defines national commitments to the environment. France did not hesitate to take a bold position through the content of Commercial Code Article L. 225-102-1. While this new article strengthened the opening of French companies to environmental and societal issues, the lobbying with respect to the draft decree has curtailed the legislator’s great ambitions and undermined the promising reflections on CSR which emerged during the Grenelle process. French legislators have stumbled in their efforts to orient companies with respect to exercising power on behalf of their stakeholders. New Article L. 225-102-1 amends the Commercial Code and aims both to extend the reach of annual non-financial reporting on the consequences of companies’ activities with respect to the environment and to ensure the pertinence of such reporting. Nevertheless, the discussions on the draft decree reveal the gap between, on one hand, companies’ claims to be willing to assume “more CSR” and, on the other hand, their lobbying. The time is ripe to integrate the new political role of private business in regulation.

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