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Author: Sylvain Houle
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ISBN:
Category :
Languages : fr
Pages :
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Author: Sylvain Houle
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Category :
Languages : fr
Pages :
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Author: Amel Ben Rhouma
Publisher:
ISBN:
Category :
Languages : fr
Pages : 732
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L'objectif de notre recherche est double : explorer l'évolution de la qualité et de l'étendue de la divulgation environnementale et sociale des entreprises françaises et développer un modèle empirique de détermination des facteurs susceptibles d'expliquer les stratégies de communication de ce type d'informations. Notre étude est fondée sur la théorie des coûts de l'information (l'approche coûts et bénéfices), la théorie de la légitimité ainsi que certains paramètres de gouvernance qui relèvent du cadre de la théorie de l'agence. Afin de vérifier empiriquement la relation entre la divulgation environnementale et sociale et ses déterminants, il a été procédé à l'examen des rapports annuels et sociétaux des sociétés non financières du SBF 120 durant trois années 2001, 2002 et 2003. Nous montrons qu'en dépit de la promulgation de l'article 116 de la loi NRE du 15 mai 2001, l'information environnementale diffusée par les entreprises françaises relève d'une stratégie volontaire. L'outil d'analyse de la divulgation environnementale est une grille de codage, similaire à celle de Wiseman (1982) et Cormier et Magnan (1999 et 2003) adaptée au contexte légal et règlementaire français et tenant compte de l'initiative internationale volontaire de normalisation des pratiques de reporting (le GRI). Nous étudions aussi le volet social de la divulgation des entreprises françaises afin d'explorer son impact sur le niveau de l'information environnementale communiquée. En ce qui concerne notre premier objectif, il ressort de nos résultats que nous assistons à un phénomène de convergence au fil du temps dans les pratiques de diffusion environnementale et sociale. Par rapport à notre second objectif, les résultats suggèrent que les pressions des parties prenantes financières, la légitimité de l'entreprise, les coûts exclusifs à la firme de même que les coûts de collecte d'informations pour les utilisateurs et quelques paramètres de gouvernance (taille du conseil et présence de membres indépendants en son sein) influencent les stratégies de communication des informations environnementales adoptées par les entreprises françaises. En outre, le niveau de la divulgation sociale affecte significativement à la hausse, le niveau de communication des informations environnementales.
Author:
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Category : Dissertations, Academic
Languages : en
Pages : 488
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"Education, arts and social sciences, natural and technical sciences in the United States and Canada".
Author: United States. Environmental Protection Agency
Publisher:
ISBN:
Category : Environmental law
Languages : en
Pages : 418
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Author: Chanthalangsy, Phinith
Publisher: UNESCO Publishing
ISBN: 9231010069
Category : Philosophy
Languages : en
Pages : 236
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Author: Philipp Fluri
Publisher: DCAF
ISBN: 8683543102
Category : Legislative oversight
Languages : en
Pages : 209
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Author: Philippe Descola
Publisher: University of Chicago Press
ISBN: 022614500X
Category : Social Science
Languages : en
Pages : 486
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“Gives to anthropological reflection a new starting point and will become the compulsory reference for all our debates in the years to come.” —Claude Lévi-Strauss, on the French edition Beyond Nature and Culture has been a major influence in European intellectual life since its French publication in 2005. Here, finally, it is brought to English-language readers. At its heart is a question central to both anthropology and philosophy: what is the relationship between nature and culture? Culture—as a collective human making, of art, language, and so forth—is often seen as essentially different from nature, which is portrayed as a collective of the nonhuman world, of plants, animals, geology, and natural forces. Philippe Descola shows this essential difference to be not only a Western notion, but also a very recent one. Drawing on ethnographic examples from around the world and theoretical understandings from cognitive science, structural analysis, and phenomenology, he formulates a sophisticated new framework, the “four ontologies” —animism, totemism, naturalism, and analogism—to account for all the ways we relate ourselves to nature. By thinking beyond nature and culture as a simple dichotomy, Descola offers a fundamental reformulation by which anthropologists and philosophers can see the world afresh. “A compelling and original account of where the nature-culture binary has come from, where it might go—and what we might imagine in its place.” —Somatosphere “The most important book coming from French anthropology since Claude Lévi-Strauss’s Anthropologie Structurale.” —Bruno Latour, author of An Inquiry into Modes of Existence “Descola’s challenging new worldview should be of special interest to a wide range of scientific and academic disciplines from anthropology to zoology . . . Highly recommended.” —Choice
Author: Carolyn Côté-Lussier
Publisher: University of Ottawa Press
ISBN: 0776628720
Category : Social Science
Languages : en
Pages : 396
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Contemporary Criminological Issues tackles some of today’s most pressing social issues, from the criminalization of Indigenous peoples to interpersonal violence, border control, and armed conflicts. This book advances cutting-edge theories and methods, with the aim of moving beyond the scholarship that reproduces insecurity and exclusion. The breadth of approaches encompasses much of the current critical criminological scholarship, serving as a counterpoint to the growth of managerial and administrative criminologies and the rise of explicitly exclusionary and punitive state policies and practices with respect to ‘crime’ and ‘security.’ This edited collection featuring two books, one in English and one in French, includes important contributions to knowledge and public policy by eminent experts and emerging scholars. This book is published in English.
Author: Pablo Fernandez
Publisher: Elsevier
ISBN: 0080520375
Category : Business & Economics
Languages : en
Pages : 661
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Valuation Methods and Shareholder Value Creation provides a comprehensive examination of valuation tools and guidance for analyzing and valuing a business. It covers the basics of valuation methods and shareholder value creation in addition to rigorous approaches to discounted cash flow valuation and real options for valuing a company. It highlights quantitative analyses of firm value; emphasizes qualitative management assessments; and integrates data from international companies. By examining eight different methods of discounted cash flow valuation and discussing the pros and cons of each method, the book offers thorough, accessible coverage of corporate valuation. The book provides well-structured guidance for practitioners and MBA students with a background in finance. - Highlights quantitative analyses of firm value - Emphasizes qualitative management assessments - Integrates data from international companies
Author: Robert W. Ackerman
Publisher:
ISBN: 9780674187764
Category :
Languages : en
Pages : 392
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