Depuis le rapport Brutland (1987) le nombre de labels et de normes ayant trait à la RSE se multiplie. Bien qu’historiquement les premiers travaux et outils relatifs à la RSE soient tournés vers les grandes entreprises, les PME sont de plus en plus concernées par cette thématique. Ce projet de thèse a pour ambition d’explorer comment les organisations s’approprient un outil de gestion qui participe à l’institutionnalisation de la RSE. Pour ce faire, nous étudions le cas particulier d’un contexte d’inter-clusters de PME du numérique disposant d’un label RSE sectoriel. Cette étude comprend 44 entretiens et des phases d’observations auprès de 28 entreprises des clusters, des instances de gouvernances des clusters et des porteurs du dispositif.Les apports de ce projet de thèse sont à un niveau managérial d’apporter des éléments facilitant la valorisation de ce type de dispositif par les entreprises concernées et par les porteurs de ces dernières. À un niveau académique, l’originalité de notre terrain d’étude ouvre des contributions théoriques sur l’intégration de la RSE dans les PME, sur les relations inter-clusters et sur la gestion d’un outil dans le cadre d’un projet d’institutionnalisation. / Since the Brundtland report (1987) the number of labels and standards related to CSR have multiplied. Although historically the first works and tools related to CSR were mainly targeting large enterprises, Small and Medium Enterprises (SMEs) are increasingly concerned by this topic. This thesis aims at exploring how organizations assimilate a management tool, which, in turns, contributes to CSR institutionalization.In order to do this, we develop a particular case study in a context of SME digital inter-clusters with a sectorial CSR label. This study includes 44 interviews and observation phases within 28 businesses embedded in clusters, cluster governance authorities and system holders/creators.The contributions of this thesis project are at a managerial level to provide elements that facilitate the appreciation/valorization of this type of device by both the relevant undertakings and the device holders. At an academic level, the originality of our research field lies in its potential to open up theoretical contributions on the integration of CSR in SMEs, inter-cluster relations and management of a tool to achieve institutionalization.

La concurrence est considérée, dans la littérature en finance d'entreprise, comme un mécanisme de gouvernance. En effet, celle-ci permet en théorie de réduire les comportements opportunistes des dirigeants aux dépens des actionnaires. Comment se phénomène se traduit-il dans la réalité et quelles sont les conséquences concrètement observées à l'échelle des entreprises? Ainsi pourrait-être résumée la question transversale qui anime les recherches présentées dans cette thèse. Un premier chapitre dresse un état des lieux des mesures de concurrence existantes, en identifie les limites et propose une approche alternative basée sur les rendements financiers. Un second chapitre étudie l'effet de la concurrence sur le marché des fusions et acquisitions. Le troisième chapitre examine l'impact de l'intensité concurrentielle sur la performance sociale et environnementale des entreprises. Les résultats empiriques manifestent que -1- la concurrence entre deux firmes se traduit sur les marchés financiers par des mouvements boursiers négativement corrélés, -2- les opérations de fusions et acquisitions sont plus efficientes lorsque la concurrence s'intensifie, -3- les initiatives socialement responsables ont un caractère stratégique plus prononcé dans un environnement compétitif. Ces conclusions sont cohérentes avec l'argument théorique statuant que la concurrence exerce une pression sur les dirigeants d'entreprise à agir de manière efficiente, et plus précisément dans le meilleur intérêt des actionnaires. Le troisième chapitre de la thèse soulève néanmoins qu'un marché concurrentiel n'entraîne statistiquement pas d'amélioration de la performance sociale des entreprises vis-à-vis de l'environnement et de la société en général (parties prenantes éloignées). / Product market competition is considered, in corporate finance, as a governance mechanism. It indeed theoretically reduces managerial opportunism at the expense of shareholders. How is this phenomenon actually reflected in reality and what are the concrete consequences at the firm level? This thesis proposes an investigation of this transversal question through three studies. The first chapter reviews existing measures of competitive intensity, identifies their limitations and proposes an alternative method based on financial returns. The second chapter studies the effect of competition on mergers and acquisitions. The third chapter examines the impact of competitive pressure on corporate social and environmental initiatives. The empirical results suggest that -1- intense competition between two firms leads to negative correlations of their stock returns, -2- mergers and acquisitions are more efficiency-driven when competition becomes more intense, and -3- socially responsible initiatives are more strategic under competitive pressure. These conclusions support the theoretical argument that competition exerts a pressure on managers to make efficient decisions, and more specifically to act in the best interest of shareholders. Nevertheless, the third chapter of the thesis raises that intense competition is not statistically associated with better social performance towards the environment and society at large (peripheral stakeholders).

Over the past 30 years, the Upper Echelons perspective of strategic management has sought to explain a given organization’s strategies and effectiveness as a reflection of the differences in personality, background, and other characteristics of the senior executives that guides each organization. An important stream of research within this field has linked a firm’s strategy to the grandiose way that executives are often thought to view themselves – namely through examining the narcissism, core self-evaluations (CSE), and hubris of Chief Executive Officers (CEOs). In this dissertation, I focus on understanding the strategic impact of CEO humility – a trait that has often been erroneously thought of to represent a poor view of oneself. Consistent with ancient writings and recent research, humility is defined herein as a multi-faceted trait that is the common core of four dimensions: self-awareness, developmental orientation/teachability, appreciation of others' strengths and contributions, and low self-focus. In the first essay, I explore the conceptual relevance and various potential implications of executive humility. Drawing on existing empirical research about the humility construct and general behavioral implications of humility, I argue that executive humility is a critical avenue toward a more rich and nuanced understanding of the delicate interplay and implications of executive self-concept. In essay two, I develop and validate an unobtrusive measure of CEO humility. Ten indicators of humility are suggested and then validated using a self-reported survey administered to a sample of 30 U.S. and Canadian CEOs. Two behaviors were found to be significantly positively related to self-reported humility: CEOs who volunteered some of their time for non-profit organizations and CEO’s who reported that part of their own firm’s success was due to the help of the board of directors. In essay three, I examine the relationship between the level of CEO humility and four firm-level outcomes. Employing a sample of 163 CEOs appointed to S&P 500 firms between 2005-2008, I show that firms led by humble CEOs (measured by the unobtrusive indicators) tend to outperform others in regards to corporate social performance, while at the same time showing that their financial performance is generally no better or worse.

Tant le concept de Responsabilité Sociétale comme celui-là d'entreprise familiale ils ont occupé l'agenda de nombreux théoriques, en réussissant à se développer amplement dans dernières décennies. Cependant, la gestion de Responsabilité Sociétale DANS les entreprises familiales continue d'être une aire peu étudiée (Gallo, 2004 ; Gils Vain, Dibrell, Neubaum et Craig, 2014), en restant l'influence de l'aspect générationnel comme l'une des brèches principales dans la connaissance de cette matière. Par ce que la recherche présente a été mise au point dans explorer et dans comprendre comment et pourquoi l'étape du cycle de la vie dans laquelle l'entreprise familiale se trouve est un facteur déterminant dans sa gestion de Responsabilité Sociétale.Pour obtenir cet objectif, depuis un point de vue abductif, on a choisi de développer une recherche de nature qualitative basée sur la méthode d'étude de cas, qui a permis l'exploration profonde des douze propositions contemplées chez le modèle théorique proposé. En utilisant les techniques de l’observation, l’interview semi-directive, l´élaboration du génogramme, et l’analyse documentaire, il a réussi à obtenir un panorama détaillé de chacune des six entreprises abordées dans l'étude de champ. Cettes entreprises appartiennent aux secteurs économiques distincts, ayant dans commun sa grande taille et sa gestion remarquable de Responsabilité Sociétale.Les conclusions principales mettent en joue à que certainement, la gestion de Responsabilité Sociétale devient plus fréquente, plus complexe et plus formelle dans le contexte des entreprises familiales à mesure que des générations distinctes de la famille s'incorporent non seulement dans la propriété mais aussi dans la direction de l´entreprise, et que se dépassent des défis de survie et de croissance, typiques des étapes précoces de son cycle de vie.Les membres de générations subséquentes au fondateur ont l'habitude d'avoir une vision plus stratégique de la Responsabilité Sociétale. Dans la majorité des cas, le fondateur exerce un rôle d'inspirateur ou un initiateur des pratiques de Responsabilité Sociétale. Les générations postérieures exercent en général le rôle de l'officialisation de la gestion de Responsabilité Sociétale.La gestion de Responsabilité Sociétale fait partie de la vision de long terme de l'entreprise familiale, ce qui se fait un rapport évident à travers des attentes des cadres dirigeants de l'entreprise sur l'engagement des générations subséquentes avec la continuité de sa gestion. La condition hyponymique de l'entreprise familiale influe sur l'engagement de la famille avec la gestion de Responsabilité Sociétale, après s'être considéré comme dépêche du legs familial et après avoir préservé le bon nom des prédécesseurs comme référant d'une conduite exemplaire pour la société. / The concept of Corporate Social Responsibility, as well as the concept of family business have been part of the agenda of numerous theories, managing to develop widely in the last few decades. Nevertheless, the management of Corporate Social Responsibility in family firms continues to be a slightly studied area (Gallo, 2004 ; Van Gils, Dibrell, Neubaum and Craig, 2014), and the influence of the generational aspect remains as one of the principal gaps in the knowledge of this matter. That is why, this research focused on exploring and understanding how and why the stage of the life cycle in which one finds the family firm is a defining factor in its management of Corporate Social Responsibility.To achieve this objective from an abductive approach, this research has a qualitative nature based on the case study research method, which allowed the deep exploration of twelve propositions contemplated in the proposed theoretical model. Technics including observation, semi-structured interviews, genogram construction and documentary analysis, were used to obtain a detailed landscape of each one of the six companies approached in the field study. These family firms correspond to different economic sectors, all of which reached great size, as well as outstanding management of Corporate Social Responsibility.The principal conclusions point that certainly, the management of Corporate Social Responsibility becomes more frequent, more complex and more formal in the context of the family firms, as different generations of the family are joining the management and owning the business and they surpass the typical challenges of survival and growth in the early stages of their life cycle.Normally, the members of subsequent generations to the founder tend to have a more strategic vision of the Corporate Social Responsibility. In most cases, the founder exercises a role of inspiratory or beginner of Corporate Social Responsibility practices. The later generations generally exercise the role of the formalization.The management of Corporate Social Responsibility is part of the vision of long term of the family firms, which becomes evident across the expectations of the executives of the company about the commitment of the subsequent generations with the continuity of Corporate Social Responsibility. The inclusion of the family name in the company name influences the commitment of the family with the management of Corporate Social Responsibility, because it is considered as part of the family legacy and the preservation of the good name of the predecessors.

The subject of this thesis is to point out the growing importance of the corporate social responsibility and the sustainable business concept of firms in the Czech Republic and abroad, integrating corporate philanthropy into their long-term strategy. The basic terms and close connection of the corporate donation policy and social responsibility are explained. Corporate foundations present the strategic tool. First chapter is an introduction to philanthropy with the definition of basic terms. Second chapter deals in detail with importance of social responsibility in the Czech Republic and France, focusing on the role of corporate foundations, their activities and comparing the situation in both countries. Practical chapter analyzes the activities of selected corporate foundations in order to capture examples of good and bad practice. Subsequently, the observation is summarized and future developments are outlined. Last chapter provides practical advice and considerations for companies considering establishing their own foundation. Implementing and improving proposals of the efficiency and quality of their management are finally submitted.

[pt] As configurações em redes são cada vez mais importantes para a performance e a conduta das empresas na maioria das indústrias. Entretanto, as suas implicações estratégicas sob a ótica da responsabilidade social e ambiental têm sido não somente pouco investigadas no âmbito acadêmico, como também pouco consideradas no planejamento estratégico das empresas. Neste contexto, a presente pesquisa pretende contribuir ao investigar o impacto das alianças e redes de relacionamento na gestão estratégica da Petrobras, considerando a dimensão sócio-ambiental. O estudo teve como foco a Petrobras, maior empresa de energia do Brasil, devido ao desafio de sustentar sua vantagem competitiva através de uma postura socialmente responsável. De acordo com a metodologia de estudo de caso de Yin, foi adotada a estratégia de triangulação dos métodos. Assim, dados foram coletados por meio de investigação documental/telematizada, formulário estruturado e entrevistas. A interpretação e análise dos dados foram realizadas com base no referencial teórico pertinente a área de estudo e auxílio do modelo genérico integrativo de Macedo-Soares. Os resultados evidenciam que a análise na ótica relacional, que leva em conta as implicações estratégicas das redes nas quais a empresa atua, agrega valor à análise tradicional, contribuindo com novos insights para a tomada de decisão estratégica da Petrobras, considerando a sua orientação sócio-ambiental. / [en] Network configurations have become increasinly important for the conduct and performance of firms in most industries. However, its strategic implications under the social responsibility perspective have rarely been taken into account in the academic literature as well as in corporate strategic planning. Thus, the present research contributes to this fiels by investigating the impact of alliances and networks on Petrobras´ strategic management, considering both social and environmetal view. This study focuses on Petrobras, a major brasilian energy firm, due to tis challenge to sustain a cometitive advantage through a social responsible posture. According to Yin´s case study method, multiple sources of evidence were adopted, with data coverging in triangulation fashion. Therefore, data collection consisted on documental investigation, survey of management´s perceptions and open-ended interviews. Data analysis and interpretation were based on theoretical references pertinent to the research area and Macedo-Soares´s generic integrative framework. The results higlitht that the relational view, which considers the strategic implications from the networks, adds value to traditional analysis and provides new insights for Petrobras´s decision-making, considering its social and environmental orientation.

Introdução: A epidemia de dengue ocorrida em Aparecida, no ano de 2007, pode ter sido causada por vários fatores, como exemplo a falta de participação popular nas atividades de controle de criadouros do mosquito citada pelos agentes comunitários de saúde (ACSs). O principal objetivo foi investigar o pensamento técnico emitido pelos ACSs e o senso comum, o qual pode subsidiar técnicas e linguagens adequadas para uma participação popular efetiva. Metodologia: Dada a importância das mulheres nos cuidados da casa e dos ACSs no repasse de informações técnicas sobre a dengue, esses foram os dois grupos alvos da pesquisa. A técnica do Discurso do Sujeito Coletivo foi utilizada para identificar o conhecimento sobre a dengue e o vetor Aedes aegypti. Essa técnica consistiu em analisar o material verbal coletado por meio de questões abertas, relacionadas à biologia do mosquito vetor, às responsabilidades no controle da dengue e às fontes de informações que influenciaram na construção do conhecimento sobre a doença e o vetor. Resultados: Tanto os ACSs quanto a população definiram a reprodução do mosquito relacionada à água, porém há confusão sobre qual o tipo mais adequado para a reprodução. Na visão das mulheres a população precisa colaborar mais nas atividades de controle, porém a responsabilidade é atribuída ao governo. Já os agentes revelaram a necessidade da conscientização da população quanto às responsabilidades. Houve confusão sobre qual o papel do governo nas atividades na visão dos ACSs, pois o próprio trabalho foi representado como o governo. Conclusões: A contribuição efetiva e permanente dos moradores é fundamental. Por isso é preciso reavaliar as formas de repasse de informações e melhorar o treinamento e formação dos agentes que devem orientar a população não apenas para a prática de técnicas, mas principalmente para o exercício da cidadania. / Introduction: The 2007 dengue epidemic in Aparecida was caused by many factors, but health community agents (HCA) point to the lack of cooperation on the part of the population in controlling the breeding sites of the vector mosquito. Accordingly, the present study assessed the technical opinion of the HCAs and the nontechnical opinion of the population to gather information that will be used to improve the techniques and language employed to promote public participation. Methods: The target groups chosen were women, who play an important role in domestic duties, and HCAs, who provide technical information about dengue. The qualitative-quantitative collective subject discourse technique was used to determine the subjects knowledge about dengue and the mosquito Aedes aegypti. The material analyzed was collected from the subjects answers to open questions about the biology of the vector mosquito, responsibilities of controlling dengue and sources of information used to increase knowledge about the disease and the vector. Results: Both the HCAs and the women associated mosquito reproduction with water, but their knowledge on the type of water used on its reproduction was scant The women reported that the population must take part more effectively in control activities, but relegated to the government the duty of dengue control. The HCAs stated that the population must be more conscious of their role in control activities. The HCAs were confused about governments responsibility in dengue control and assumed that their work was the only action the government could take. Conclusion: Community participation in dengue control has to be effective and permanent. Thus, information transfer methods must be reevaluated and training and formation of the HCAs improved. In addition, the population must be not only instructed about control techniques, but motivated to join community projects.

Opération courante dans la vie des affaires, la restructuration est généralement traitée à travers des questions nombreuses et éparses dans différentes branches du droit. La thèse propose une approche globale afin qu’émerge une conception renouvelée de la restructuration en droit des affaires. L’étude a mis en lumière la nécessité de déconstruire et reconstruire la notion. La déconstruction se justifie par l’insuffisance des conceptions actuelles face au domaine de recherche choisi et à la diversification des outils de restructuration, ainsi que par la nécessité d’exclure définitivement un critère de définition fréquent mais inadéquat, les conséquences. La reconstruction a permis la mise en lumière des critères de la notion. Au sein des critères matériels, la notion de structure a été renouvelée pour mettre en évidence sa réalité plurielle et ses critères communs de caractérisation. La décision de restructurer et la modification induite par l’opération ont aussi été redéfinis ou précisés. Un critère fonctionnel y a été ajouté, la rationalisation de l’entreprise, mettant en lumière son nécessaire dynamisme dans un environnement en constant mouvement. Guidée par la recherche de réalisme, une notion renouvelée de la restructuration a alors été proposée. L’étude du régime juridique a ensuite mis en exergue, au-delà de son éclatement, un socle commun à travers deux standards : la transparence et la responsabilité sociale. Leur existence a pu être démontrée, et la question de leur application traitée. Si des progrès doivent encore être réalisés, l’évolution du droit semble favoriser la promotion de l’éthique et de l’humanisation au sein de ce régime juridique et du droit des affaires. / Restructuring is a routine part of business life and is generally dealt with through numerous and scattered questions in different branches of law. The thesis proposes a global approach so that a new conception of restructuring in business law emerges. The study highlighted the need to deconstruct and reconstruct the notion. The deconstruction is justified by the inadequacy of current concepts in relation to the chosen field of research and the diversification of restructuring tools, as well as by the need to definitively exclude a frequent but inadequate definition criterion, the consequences. The reconstruction made it possible to highlight the criteria of the concept. Within the material criteria, the notion of structure has been renewed to highlight its plural reality and its common characterization criteria. The decision to restructure and the change induced by the operation have also been redefined or clarified. A functional criterion has been added, the rationalization of the company, highlighting its necessary dynamism in a constantly changing environment. Guided by the search for realism, a renewed notion of restructuring was then proposed. The study of the legal regime then highlighted, beyond its fragmentation, a common basis through two standards: transparency and social responsibility. Their existence has been demonstrated, and the question of their application addressed. While further progress is still to be made, legal developments seem to promote the promotion of ethics and humanization within this legal regime and business law.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-04-04T13:23:51Z No. of bitstreams: 1 Selma Culturati Vasquez.pdf: 1150063 bytes, checksum: bfc80f42a447cf6d00f20de8dbfb6936 (MD5) / Made available in DSpace on 2017-04-04T13:23:51Z (GMT). No. of bitstreams: 1 Selma Culturati Vasquez.pdf: 1150063 bytes, checksum: bfc80f42a447cf6d00f20de8dbfb6936 (MD5) Previous issue date: 2017-03-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Fundação São Paulo - FUNDASP / Management models based on the generation of value for the company's competitiveness and, especially, for the society in which the company is inserted, are now gaining strength, due to the current attitude of consumers to judge them in relation to commitment to public and social problems. The motto has been to focus on increasing revenues and profits without neglecting meeting the needs of society. Porter and Kramer (2011), claiming that it is not just about social responsibility, philanthropy or even sustainability, advocate that the sustainable solution to contemporary challenges lies in the principle of shared value, which involves generating economic value at the same time as value is created for society. The purpose of this case study is to analyze the applicability of the Shared Value Creation strategy in the company DSOP Educação Financeira, with a view to develop policies and operational practices that aims to increase the company's competitiveness while improving economic and social conditions of the community/clientele with which DSOP operates / Ganham força, na atualidade, modelos de gestão baseados na geração de valor para a competitividade da empresa e, principalmente, para a sociedade na qual essa empresa está inserida, em decorrência da atitude bastante corrente por parte dos consumidores de julgá-las com relação ao seu comprometimento com problemas públicos e sociais. O mote tem sido focar no aumento de receitas e lucros sem deixar de lado o atendimento às necessidades da sociedade. Porter e Kramer (2011), afirmando que não se trata apenas de responsabilidade social, filantropia ou mesmo sustentabilidade, advogam que a solução sustentável para os desafios contemporâneos está no princípio do valor compartilhado, que envolve a geração de valor econômico ao mesmo tempo em que se cria valor para a sociedade. O presente estudo de caso tem por objetivo analisar a aplicabilidade da estratégia de Criação de Valor Compartilhado na empresa DSOP Educação Financeira tendo em vista o desenvolvimento de políticas e práticas operacionais que visem aumentar a competitividade da empresa ao mesmo tempo em que melhorem as condições econômicas e sociais da comunidade/clientela com a qual a DSOP opera

A presente pesquisa foi desenvolvida com o objetivo de analisar qual a maneira mais adequada de evidenciar na Demonstração do Valor Adicionado, as receitas das entidades do terceiro setor diante das diversas fontes disponíveis para captá-las. Subsidiariamente e com base na conclusão da tese de doutorado de Fregonesi (2009) de que os investimentos socioambientais feitos pelas empresas às entidades sem fins lucrativos são, em determinadas situações, distribuição do valor adicionado, o presente estudo objetivou analisar o impacto da referida conclusão na DVA das entidades sem fins lucrativos, mais especificamente, das fundações e institutos empresariais e suas eventuais implicações na utilidade da DVA como instrumento auxiliar para o cálculo da participação deste setor no produto nacional. As entidades utilizadas como exemplos são as associadas ao Grupo de Institutos, Fundações e Empresas (GIFE) sendo descartadas as que não possuíam a expressão \"Instituto\" ou \"Fundação\" em suas denominações sociais e entidades que não publicaram suas demonstrações contábeis de 2010 com notas explicativas em suas páginas eletrônicas ou no Diário Oficial Empresarial de São Paulo entre o período de janeiro a abril de 2011. Foram incluídas na análise a Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI) e a Fundação Salvador Arena em função de sua notoriedade e para enriquecer a compreensão do modus operandi dessas entidades no processo de captação de recursos. Os resultados sugerem que nem todas as entidades do terceiro setor geram valor adicionado, assumindo, em alguns casos, o papel de meras gestoras de recursos advindos de suas mantenedoras, que buscam dar forma à sua responsabilidade social. Neste caso, por haver redistribuição secundária de renda, o produto nacional não computaria a participação dessas entidades. / This research was developed in order to analyze what the most appropriate way to highlight the Value Added Statement, revenues from the third sector entities on the various sources available to capture them. Secondly and based on the conclusion of the doctoral thesis of Fregonesi (2009) that social and environmental investments made by companies to nonprofits are, in certain situations, the distribution of value added, this study aimed to analyze the impact of this conclusion at VAS of nonprofits, more specifically, enterprise foundations and institutes and its possible implications on the usefulness of the VAS as an aid for calculating the contribution of this sector in the national gross product. The entities used as examples are associated with the Group of Institutes, Foundations and Enterprises (GIFE) being discarded those that did not have the term \"Institute\" or \"Foundation\" in their names or entities that did not publish its financial statements with notes, 2010 explanatory in its pages in the Official Gazette or Electronic Business São Paulo between January and April 2011. Were included in the analysis the Research Institute of Accounting, Actuarial and Financial (FIPECAFI) and Salvador Arena Foundation because of its reputation and to enrich the understanding of the modus operandi of these entities in the process of fundraising. The results suggest that not all third sector entities generate added value, assuming in some cases, the role of mere management of resources from their keepers, who seek to shape their social responsibility. In this case, because there is secondary redistribution of income, national gross product does not compute the participation of these entities.