How do Swedish and French corporate communication differ from a linguistic point of view? This paper compares corporate communication in the area of Corporate Social Responsibility (CSR) and is based on extracts from Renault’s 2013 CSR Report. The original French report is compared to its Swedish translation made by the author of this paper. On the background of translation theories and works dealing with problematic aspects of translation the analysis focuses on three key areas: CSR terminology, buzz words, and syntactical differences.   The analysis of terminology examines the influence of English on French and Swedish CSR terminology and confirms that Swedish is open to English influence to a greater extent than French. The analysis of buzz words shows that although this type of words is common in Swedish corporate communication they are more frequently used in French. The analysis of syntactical differences deals with how lengthy French sentences are translated into Swedish and our study shows that in most cases Swedish translations tend to pass the semantic messages of such sentences by breaking them into several shorter sentences. Lastly, our analysis concludes that French, in many ways, is a more rhetoric language than Swedish.

Entre terme anglophone et concept transversal, l’accountability pose la question du principe de responsabilité et de sa réalisation dans la protection des renseignements personnels. Résultat d’un cheminement à la fois social et législatif, l’imputabilité qui ressort du concept fait de la protection des renseignements personnels un processus à la fois collaboratif et individuel de régulation au service de la responsabilité et des risques nouveaux générés par les technologies de l’information et le déploiement des théories de la responsabilité sociale des entreprises. À la fois objectif, mécanisme et instrument d’une protection des renseignements personnels efficace et efficiente, le principe d’accountability est un principe de droit et de gestion, souvent compris par les entreprises comme une technique de management interne. La mise en action de l’accountability project, par le biais de la reconnaissance du principe par l’OCDE, a mis en lumière l’idée d’une accountability comme un standard essentiel, un mécanisme nécessaire, et un besoin de moralisation à intégrer au regard des risques engendrés par les évolutions sociales et technologiques sur le droit fondamental à la vie privée et la protection des renseignements personnels. / Between anglophone word and transversal concept, accountability ask about the responsability and the enforcement of its principle in privacy laws. Result of a social and legislative path, the imputabilité, who came throught the concept, shows privacy laws as a collaborative and individual regulation process, serving the responsability and the risks that cames with the information technologies and the achievement of the corporate social responsability. In the same time seeing as a goal, a mechanism and an instrument of an effective and efficient privacy, the accountability principle is a legal and a management principle, used by companies as an intern management technic. The realisation of the accountability project take place with the acknoledgement of the principle by the OECD, who highlight the accountability as an essential standard, a necessary mecanism and a moralization requirement according the risks that came throught social and technological evolutions on the right to privacy and its laws.

Cette thèse précise dans quelles mesures la performance responsable peut contribuer à l’amélioration de la performance financière pour un investisseur. En s’appuyant sur une base de données de 1992 à 2012 et un état de l’art de la notation responsable KLD, nous montrons que la Responsabilité Sociale de l’Entreprise (RSE) ne constitue pas invariablement un facteur de performance pour un portefeuille d’actions. Elle se révèle être un coût à consentir par les investisseurs soucieux de leur niveau d’éthique, du moins dans sa version proactive. Selon le secteur observé, la réduction des actes d’irresponsabilité peut néanmoins améliorer la performance financière. Nos développements mettent en évidence l’importance d’un choix préalable des actifs du portefeuille. En effet, les stratégies RSE améliorent la performance financière en fonction des caractéristiques qui limitent les comportements opportunistes des managers. Notre analyse multicritères révèle que les dépenses de responsabilités sont le fruit des excès de trésorerie. Le coût moyen pondéré de la dette déterminera l’efficacité de ces stratégies sur la rentabilité de l’entreprise. Enfin, nous mettons en exergue des dissemblances de langage dans les discours issues des rapports de responsabilité, selon le niveau d’éthique et de performance financière. Ces champs lexicaux renseignent l’investisseur sur les intentions des managers, afin de mieux sélectionner les actifs. / This thesis explains and clarifies the ways in which responsible performance can increase financial performance for investors. Based on data gathered between 1992 and 2012 and a state-of-the-art KLD scoring system, we demonstrate that Corporate Social Responsibility (CSR) does not consistently increase the performance of a share portfolio. CSR, when proactively implemented, proves to be a cost granted by investors concerned about their ethical models. Depending on the sector observed, restrictions on irresponsible acts can however improve financial performance. Our research highlights the importance of selecting portfolio assets beforehand. We found that CSR strategies improve financial performance provided that some criteria which restrict managerial opportunism. Our multi-criteria analysis revealed that the expenditure of responsibility is a result of excess cash flow. The weighted average cost of the debt will determine the effectiveness of these strategies on the company's profitability. Finally, we highlight discrepancies in Corporate Social Responsibility reports, according to the ethical level and financial performance of each company. These lexical fields inform the investor of managers’ intentions and hence, allow a better selection of the assets.

In my theses I focus on analysis of three international private market companies. Company GEFCO ČESKÁ REPUBLIKA s.r.o. , Dalkia a.s. a ABB a.s. With this companies I'm interested in the way how they practice corporate social responsibility (CSR). When I was choosing this companies I considered facts as: Company has to have head quarter in Western Europe Company has to have experience with corporate social responsibility and has to practice CSR and has to organize social responsible activities. All chosen companies are leaders in its business sector. In my theses I will focus on overview about CSR activities of companies, mainly on corporate philanthropy. I will focus on cooperation of these companies and non government organization, I'm interested in concrete activities done by NGOs in cooperation with through CSR and how NGOs perceived activities that are done through CSR. I'm interested in the way how companies involve their employees into CSR. I 'm going to aim if subsidiaries and head quarters practice same CSR activities and using same CSR tools. I'm also interested in the role of CSR in marketing strategy of these companies. Key words Non government organization, corporate social responsibility (CSR), corporate philanthropy, corporate volunteering, volunteer, civil society, organization,...

[ES] El emprendimiento social, entendido como aquella iniciativa, organización o proyecto con una misión exclusivamente social, nace como respuesta a determinadas necesidades de una colectividad que no han sido debidamente atendidas por el Estado. Estas entidades poseen un gran potencial para contribuir al desarrollo humano y sostenible de las localidades y regiones, puesto que todos sus esfuerzos van orientados a propiciar el bienestar de diversos grupos poblacionales en aspectos como la educación, la salud, el empleo, el medio ambiente y la inclusión, entre otros. La creación y maximización del valor social representa el más alto objetivo de cualquier emprendimiento social y, a diferencia de la empresa convencional, la generación de beneficios económicos es considerada como un medio y no como un fin per se. Para lograr el deseado impacto social, los citados emprendimientos deben trabajar por superar la barrera del acceso al capital y, además, por mejorar sus procesos de gestión organizacional que, generalmente, evidencian debilidades como la falta de focalización estratégica; los inadecuados métodos de planificación y control; y las escasas herramientas para el monitoreo y valoración del impacto. Ante estos desafíos, se considera necesario proponer a los emprendedores, líderes y gestores, nuevas metodologías e instrumentos que permitan la creación y fortalecimiento de las capacidades organizacionales para la generación de valor en los grupos de interés. Por tanto, el objetivo de esta tesis doctoral se centró en el diseño de un modelo de gestión que pudiera guiar y soportar la tarea de planificación, seguimiento y evaluación del impacto social de los emprendimientos que trabajan en pro de la inclusión socio-laboral. Este trabajo empírico se desarrolló por medio de tres etapas. En la primera, se construyó un esquema inicial base del modelo, el cual incluyó un conjunto de elementos estratégicos mínimos que deberían ser considerados por las organizaciones sociales para asegurar la creación de valor en los públicos atendidos y demás grupo de interés. Dentro de esta fase, se tomó como principal referente un reconocido enfoque de planificación y control organizacional (el mapa estratégico) y, adicionalmente, se extrajeron aportaciones de diversos estándares de Responsabilidad Social Empresarial (RSE), teorías de desarrollo y lineamientos estratégicos de dos organizaciones valencianas que trabajan en el campo de la inclusión laboral. En la segunda etapa, por medio de un estudio de caso, se exploró en dos emprendimientos de inclusión socio-laboral sobre las estrategias, metodologías y prácticas que estos utilizan para cumplir con su respectiva misión social. Asimismo, se pretendió determinar, como dichas estrategias, respondían a las principales demandas y expectativas de valor de los más relevantes grupos de interés. Finalmente, en la etapa tres, se consolidó la propuesta del modelo con base a los resultados obtenidos en las fases previas. Como resultado principal de este estudio, se destaca entonces la propuesta de un modelo de gestión basado en un mapa estratégico, el cual sugiere un conjunto de 29 buenas prácticas potencialmente aplicables a cualquier organización de inclusión socio-laboral. Este esquema pretende ser una guía, flexible y adaptable, para los gestores de los emprendimientos, a fin de que estos puedan fortalecer su capacidad para la toma de decisiones orientadas a maximizar el valor social y, por tanto, a incrementar su aporte al desarrollo sostenible de las comunidades atendidas. / [CA] L'emprenedoria social, entesa com aquella iniciativa, organització o projecte amb una missió exclusivament social, naix com a resposta a determinades necessitats d'una col·lectivitat que no han sigut degudament ateses per l'Estat. Aquestes entitats posseeixen un gran potencial per a contribuir al desenvolupament humà i sostenible de les localitats i regions, ja que tots els seus esforços van orientats a propiciar el benestar de diversos grups poblacionals en aspectes com l'educació, la salut, l'ocupació, el medi ambient i la inclusió, entre altres. La creació i maximització del valor social representa el més alt objectiu de qualsevol emprenedoria social i, a diferència de l'empresa convencional, la generació de beneficis econòmics és considerada com a mitjà i no com un fi per se. Per a aconseguir el desitjat impacte social, les citades emprenedories han de treballar per superar la barrera de l'accés al capital i, a més, per millorar els seus processos de gestió organitzacional que, generalment, evidencien febleses com la falta de focalització estratègica; els inadequats mètodes de planificació i control; i les escasses eines per al monitoratge i valoració de l'impacte. Davant aquests desafiaments, es considera necessari proposar als emprenedors, líders i gestors, noves metodologies i instruments que permeten la creació i enfortiment de les capacitats organitzacionals per a la generació de valor en els grups d'interés. Per tant, l'objectiu d'aquesta aquesta tesi doctoral es va centrar en el disseny d'un model de gestió que poguera guiar i suportar la tasca de planificació, seguiment i avaluació de l'impacte social de les emprenedories que treballen en pro de la inclusió soci-laboral. Aquest treball empíric es va desenvolupar per mitjà de tres etapes. En la primera, es va construir un esquema inicial base del model, el qual va incloure un conjunt d'elements estratègics mínims que haurien de ser considerats per les organitzacions socials per a assegurar la creació de valor en els públics atesos i altre grup d'interés. Dins d'aquesta fase, es va prendre com a principal referent un reconegut enfocament de planificació i control organitzacional (el mapa estratègic) i, addicionalment, es van extraure aportacions de diversos estàndards de Responsabilitat Social Empresarial (RSE), teories de desenvolupament i lineaments estratègics de dues organitzacions valencianes que treballen en el camp de la inclusió laboral. En la segona etapa, per mitjà d'un estudi de cas, es va explorar en dues emprenedories d'inclusió soci-laboral sobre les estratègies, metodologies i pràctiques que aquests utilitzen per a complir amb la seua respectiva missió social. Així mateix, es va pretendre determinar com aquestes estratègies responien a les principals demandes i expectatives de valor dels més rellevants grups d'interés. Finalment, en l'etapa tres, es va consolidar la proposta del model amb base als resultats obtinguts en les fases prèvies. Com a resultat principal d'aquest estudi, es destaca llavors la proposta d'un model de gestió basat en un mapa estratègic, el qual suggereix un conjunt de 29 bones pràctiques potencialment aplicables a qualsevol organització d'inclusió soci-laboral. Aquest esquema pretén ser una guia, flexible i adaptable, per als gestors de les emprenedories, a fi que aquests puguen enfortir la seua capacitat per a la presa de decisions orientades a maximitzar el valor social i, per tant, a incrementar la seua aportació al desenvolupament sostenible de les comunitats ateses. / [EN] Social entrepreneurship, understood as an initiative, organization or project with an exclusively social mission, arises as a response to certain needs of a community that have not been duly attended by the State. These entities have great potential to contribute to the human and sustainable development of localities and regions, since all their efforts are aimed at promoting well-being of various population groups in aspects such as education, health, employment, environment and inclusion, among others. Creation and maximization of social value represents the highest objective of any social enterprise and, unlike conventional companies, economic benefits are considered a mean and not an end per se. In order to achieve the desired social impact, the aforementioned undertakings must work to overcome barriers of access to capital and, in addition, to improve their organizational management processes that, generally, show weaknesses such as lack of strategic focus; inadequate planning and control methods; and few tools for impact monitoring and assessment. Faced with these challenges, it is considered necessary to propose to entrepreneurs, leaders and managers, new methodologies and instruments that allow to build and strengthen organizational capacities in order to create value in the stakeholders. Therefore, the objective of this doctoral thesis was focused on the design of a management model that could guide and support the tasks of planning, monitoring and evaluating social impact of enterprises that work towards social and labor inclusion. This empirical work was developed in three stages. First, an initial base scheme of the model was built, which included a set of minimum strategic elements that should be considered by social organizations to ensure the creation of value for the public serviced and other stakeholders. Within this phase, a recognized organizational planning and control approach (the strategic map) was taken as the main reference and, additionally, contributions were extracted from various Corporate Social Responsibility (CSR) standards, development theories and strategic guidelines of two Valencian organizations who work in the field of labor inclusion. In the second stage, through a case study in two social-labor inclusion enterprises, strategies, methodologies and practices used to fulfill their respective social mission were explored. Likewise, it was intended to determine how these strategies responded to the main demands and value expectations of the most relevant stakeholders. Finally, in stage three, the model proposal was consolidated based on the results obtained in the previous phases. As the main result of this study, the proposal of a management model based on a strategic map is highlighted, which suggests a set of 29 good practices potentially applicable to any social-labor inclusion organization. This scheme is intended to be a flexible and adaptable guide for enterprises managers, in order to strengthen their decision-making capacity aimed at maximizing the social value and, therefore, to increase their contribution to sustainable development of the communities serviced. / Murillo Pérez, LM. (2022). El emprendimiento social como motor de desarrollo sostenible: propuesta de un modelo para fortalecer la gestión del impacto social en los grupos de interés [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/182264 / TESIS

With global emissions of human activities that drive climate change on the rise, global institutions and authorities are trying to introduce new regulations in the industry, in order to accomplish a significant reduction of carbon emissions. In order for companies to be more effective in reducing carbon emissions, not only from their products but also along their value chains and product portfolios, it is of vital importance to understand and quantify them. Following that need, tools that can measure the carbon footprint of various corporate operations (carbon calculators) have risen in popularity in the latest years. A sector in which companies can significantly improve their environmental impact is their IT equipment portfolio. WeCycle, as developed by Greener Scandinavia AB (partner of this project), is a platform that facilitates reselling of old IT equipment, while aiming to reduce its environmental impacts. This project then, in cooperation with WeCycle, aims to develop a software tool that calculates the environmental benefits (kg of CO2 eq. avoided) when reusing old IT equipment. This can help clients estimate this benefit, while also providing a CSR incentive. The specific methodological steps needed in order to complete the project included literature review concerning the state of e-waste and initiatives to minimize its environmental impacts, guidelines, and procedures related to LCA of IT equipment and various other carbon calculators, developing calculation model and assumptions in order to compile the database, interface design, and finally using and testing the software tool against a real case scenario - case study provided by WeCycle. The results, and design process of the project, were enlightening in the matter of understanding potential benefits of reusing IT equipment, but also in identifying the “hotspot” stages of an electronic device’s lifecycle. Even though variations were noticed depending on the type of the device (e.g. smartphones vs desktop computers), it is evident that the emissions that occur during the production phase are considered of major importance (ranked either 1st or 2nd most important/emission heavy stage), and therefore the benefits of reusing are of a high relative magnitude. All in all, this project resulted in a useful tool for WeCycle to measure the benefits of their practices, as well as for any user or company that would like to measure the carbon emissions that can be avoided when they give their old IT equipment up for resell. Hopefully, by easily quantifying these benefits, this tool can motivate both a behavioral change in the industry, as well as researchers to expand it in order to cover all sectors of the industry and everyday life. / När globala utsläpp av mänskliga aktiviteter stiger, försöker globala institutioner och myndigheter att införa nya regler för att minska koldioxidutsläppen. För att företagen ska vara mer effektiva när det gäller minskade koldioxidutsläpp, inte bara från sina produkter men också med sina värdekedjor och produktportföljer, är det viktigt att förstå och kvantifiera dem. För att uppnå detta, har verktyg som kan mäta koldioxidavtrycket av olika företagsverksamheter (kolkalkylatorer) ökat i popularitet de senaste åren. En sektor i vilken företag kan förbättra sin miljöpåverkan är deras IT-utrustning. WeCycle, ett projekt som utvecklats av Greener Scandinavia AB (partner för detta projekt), är en plattform som underlättar återförsäljning av gammal IT-utrustning medan den siktar på att minska miljöpåverkan. Projektet, i samarbete med WeCycle, syftar till att utveckla ett mjukvaruverktyg som beräknar miljöfördelar (kg CO2-ekv.) vid återanvändning av gammal IT-utrustning. Detta kan hjälpa kunder att uppskatta denna fördel, samtidigt som de ger ett CSR-incitament. Projektets resultat var till hjälp för att förstå de potentiella fördelarna med att återanvända IT-utrustning, men också för att identifiera "hotspot" -stadierna i en elektronisk apparats livscykel. Även om det märktes variationer beroende på enhetens typ (t.ex. smartphones jämfört med stationära datorer) är det uppenbart att utsläpp som uppstår under produktionsfasen är av stor betydelse (rankad antingen viktigaste eller näst viktigaste fasen) och därför ger återanvändning relativt stor miljönytta. Förhoppningsvis, genom att kvantifiera dessa fördelar med ett lättanvänt verktyg, kan detta projekt motivera både en beteendemässig förändring i branschen och forskare att vidareutveckla verktyget till att omfatta alla industrisektorer och hushållens konsumtion.

Структура магистерской диссертации включает введение, три главы, заключение, список литературы. В первой главе будет определено понятие устойчивого развития, формирование устойчивости и методы оценки эффективности улучшения устойчивого развития. Во второй главе будет представлена методология исследования с углубленным анализом собранных данных. В третьей главе будут исследованы проблемы и механизмы управления устойчивым развитием компании и рекомендации по стратегии устойчивого развития, а также будет оценена их эффективность. Диссертация завершится кратким изложением основных выводов и их последствий для устойчивого развития современных корпораций. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references. The first chapter will define the concept of sustainable development, the formation of sustainability and the methods for evaluating the effectiveness of improving sustainable development. The second chapter will provide the research methodology with an in-depth analysis the collected data. In the third chapter, will explore the problems and mechanisms of the company's sustainable development management and recommendations for sustainable development strategy, and their effectiveness will be evaluated. The thesis will conclude with a summary of the key findings and their implications for the sustainable development of modern corporations.

Lo studio si inserisce nel dibattito sul potere delle multinazionali e il rispetto dei diritti umani fondamentali e approfondisce i concetti di responsabilità sociale delle imprese (CSR) e della loro "accountability", inquadrando l'analisi nel contesto più ampio degli investimenti esteri diretti (FDI), con i relativi aspetti economici, tecnologici e sociali, nonché ambientali e politici. Si analizzano le norme internazionali in tema di rispetto dei diritti umani da parte delle aziende, ed i meccanismi legali per rendere le società "accountable", soprattutto in caso di complicità aziendali negli abusi perpetrati dagli Stati, anche attraverso la giurisprudenza dei tribunali penali internazionali e dei tribunali statunitensi. Viene data attenzione al settore della sicurezza, i.e. "Private Military and Security Companies" (PMSCs, interessato da notevole crescita negli ultimi decenni. Le PMSCs, impiegate da parte dei governi che esternalizzano una funzione tipicamente dello stato e da imprese e ONG attive in contesti difficili, hanno operato senza adeguato controllo. Le loro attività sollevano questioni su potenziali abusi dei diritti umani commessi dai propri dipendenti oltre che su violazioni dei diritti del lavoro subite dagli stessi. Le azioni ONU per portare le PMSCs fuori dalla 'zona legale grigia' in cui hanno operato vengono trattate insieme alle iniziative di autoregolamentazione. / The study, given the debate about the increasing power of corporations and the attempts to ensure their respect of fundamental human rights, deepens the concepts of corporate social responsibility (CSR) and corporate accountability, framing the analysis within the broader discourse of Foreign Direct Investment (FDI), with its economic, technological and social aspects as well as environmental and political issues. International standards in the area of corporations’ human rights obligations are analyzed in addition to legal mechanisms to hold corporations accountable, particularly for corporate complicity in human rights abuses by States, through the jurisprudence of international criminal tribunals and U.S. Courts. Special attention is given to the security sector, i.e. Private Military and Security Companies (PMSCs), interested in the last decades by a steady growth. PMSCs, increasingly contracted by governments willing to outsource a typical state function and by companies and NGOs active in difficult contexts, have been operating without proper supervision and accountability. PMSCs activities raise issues concerning potential human rights violations committed by their employees and labour rights abuses their employees might suffer themselves. UN actions aimed at bringing PMSCs out of the legal ‘grey zone’ where they have been operating are tackled alongside with self-regulatory initiatives.

La présente étude a pour objectif de vérifier si le Canada respecte les prescriptions internationales en matière de droits de l’homme et d’entreprises vis-à-vis de l’encadrement qu’il exerce sur les sociétés minières canadiennes évoluant à l’étranger. En 2011, le Conseil des droits de l’homme de l’ONU a adopté des «Principes directeurs» afin de mettre en oeuvre le cadre de référence « Protéger, Respecter, Réparer » du Représentant spécial chargé de la question des droits de l’homme et des sociétés transnationales et autres entreprises. Selon ce cadre de référence, les États ont des obligations de protection et de réparation alors que les entreprises ont seulement la responsabilité de respecter les droits humains. Après six années de travail, le Représentant spécial John Ruggie, a fait le choix de formuler dans ses «Principes directeurs» des directives non contraignantes à l’égard des États et des entreprises afin de les aider à remplir leurs obligations et responsabilités vis-à-vis des droits de l’homme. Selon, l’ONU, cet instrument de portée universelle est le plus élaboré en la matière, si bien qu’il est recommandé aux entreprises et plus particulièrement aux États de s’y conformer lors de l’élaboration de leurs politiques respectives en matière d'activité économique et de droits humains. Il convient donc de vérifier d’une part si l’encadrement exercé par l’appareil législatif et gouvernemental vis-à-vis des sociétés minières canadiennes évoluant à l’étranger est conforme au principe directeur «Protéger». D’autres part, il convient de vérifier si les recours judiciaires et extrajudiciaires disponibles au Canada remplissent les exigences du principe directeur «Réparer». Cette double analyse permettra de conclure que le Canada respecte dans les grandes lignes ces «Principes directeurs» mais qu’il pourrait faire bien plus notamment en terme d’accès à des réparations effectives pour les victimes étrangères de minières canadiennes. / This study propose to assess whether Canada meets the international requirements of business and human rights in relation to the supervision it has on Canadian mining companies operating abroad. In 2011, the Human rights Council adopted the Special Representative’s Guiding Principles on Business and Human Rights in order to implement the United Nations “Protect, Respect and Remedy” Framework. According to this framework, States have obligations to protect and remedy while companies only have responsibilities to respect human rights. After six years of work, the Special Representative on Business and Human rights, John Ruggie, has chosen to give in its Guiding Principles non- binding recommendations in order to help States and businesses to encounter their obligations and responsibilities towards human rights. According to the UN, this universal instrument is the most developed in the field. Thus, it is strongly recommended that companies and especially States, comply those «guiding principles» when they elaborate their respective policies on economic activity and human rights. It is therefore necessary to check first if the supervision exercised by the legislature and the government on Canadian mining companies operating abroad succeeds to comply with the "Protect" principles. On the other hand, it must be checked whether the judicial and extrajudicial remedies available in Canada meet the requirements of the «Remedy" principles. This dual analysis will led to conclude that Canada meets broadly the "Guiding Principles" but could do much more, especially in terms of access to effective remedies for foreign victims of Canadian mining companies.

La présente étude a pour objectif de vérifier si le Canada respecte les prescriptions internationales en matière de droits de l’homme et d’entreprises vis-à-vis de l’encadrement qu’il exerce sur les sociétés minières canadiennes évoluant à l’étranger. En 2011, le Conseil des droits de l’homme de l’ONU a adopté des «Principes directeurs» afin de mettre en oeuvre le cadre de référence « Protéger, Respecter, Réparer » du Représentant spécial chargé de la question des droits de l’homme et des sociétés transnationales et autres entreprises. Selon ce cadre de référence, les États ont des obligations de protection et de réparation alors que les entreprises ont seulement la responsabilité de respecter les droits humains. Après six années de travail, le Représentant spécial John Ruggie, a fait le choix de formuler dans ses «Principes directeurs» des directives non contraignantes à l’égard des États et des entreprises afin de les aider à remplir leurs obligations et responsabilités vis-à-vis des droits de l’homme. Selon, l’ONU, cet instrument de portée universelle est le plus élaboré en la matière, si bien qu’il est recommandé aux entreprises et plus particulièrement aux États de s’y conformer lors de l’élaboration de leurs politiques respectives en matière d'activité économique et de droits humains. Il convient donc de vérifier d’une part si l’encadrement exercé par l’appareil législatif et gouvernemental vis-à-vis des sociétés minières canadiennes évoluant à l’étranger est conforme au principe directeur «Protéger». D’autres part, il convient de vérifier si les recours judiciaires et extrajudiciaires disponibles au Canada remplissent les exigences du principe directeur «Réparer». Cette double analyse permettra de conclure que le Canada respecte dans les grandes lignes ces «Principes directeurs» mais qu’il pourrait faire bien plus notamment en terme d’accès à des réparations effectives pour les victimes étrangères de minières canadiennes. / This study propose to assess whether Canada meets the international requirements of business and human rights in relation to the supervision it has on Canadian mining companies operating abroad. In 2011, the Human rights Council adopted the Special Representative’s Guiding Principles on Business and Human Rights in order to implement the United Nations “Protect, Respect and Remedy” Framework. According to this framework, States have obligations to protect and remedy while companies only have responsibilities to respect human rights. After six years of work, the Special Representative on Business and Human rights, John Ruggie, has chosen to give in its Guiding Principles non- binding recommendations in order to help States and businesses to encounter their obligations and responsibilities towards human rights. According to the UN, this universal instrument is the most developed in the field. Thus, it is strongly recommended that companies and especially States, comply those «guiding principles» when they elaborate their respective policies on economic activity and human rights. It is therefore necessary to check first if the supervision exercised by the legislature and the government on Canadian mining companies operating abroad succeeds to comply with the "Protect" principles. On the other hand, it must be checked whether the judicial and extrajudicial remedies available in Canada meet the requirements of the «Remedy" principles. This dual analysis will led to conclude that Canada meets broadly the "Guiding Principles" but could do much more, especially in terms of access to effective remedies for foreign victims of Canadian mining companies.