This thesis addresses the relationship between financial development and CSR performance, based on countries within the EU. The main objective of this thesis is to critically analyse and discuss the impact of financial development on CSR performance, through using ESG performance as a proxy. Additionally, this study aims at analysing the inclusion of institutional factors when examining the relationship. While the issue of how financial development impacts individual sustainability dimensions is quite well-researched, only one study is found to examine the precise relationship between financial development and ESG performance, concluding a positive linkage in Asia. No similar study is found in the region of the EU. We find the relationship to be complex, where various channels of influence are identified when examining ESG dimensions separately. To examine this relationship, we used panel data regression analysis, based on country level data for EU’s individual member states. Our findings show a complex relationship, implying that financial development has various impacts on ESG performance and varies throughout the range of financial development. This is in contrast to previous empirical research regarding the relationship, concluding an overall positive impact. This study provides no evidence that institutional factors affect the relationship between financial development and ESG performance, but argues for the importance of institutional inclusion, due to the identified influence on ESG practices through channels such as governing laws, regulations, norms and culture. Finally, financial development is concluded as an important catalyst to promote ESG performance within the EU. When suggesting any policy implementation, it is important to keep in mind that different countries within the EU may have different needs regarding the most efficient approach to increase ESG.

Purpose – This study aims to look into how foreignness and outsidership affect the market entry of a SME and the individual firm's ability to access the correct network as well as look at which support structures are available for the individual firms entering into a new market. Theory/Design & Research Questions – By looking through the lens of Social Network theory, aspects of trust, legitimacy, nodes, foreignness and outsidership, this study has looked into the journey of a large hamburger chain in Sweden that has successfully entered into different markets outside of Sweden. The research questions explored were (i) how SMEs can overcometheir liabilities and leverage network connections to form strategic partnerships with other firms or organizations, and (ii) how centrality of nodes can be utilized by SMEs to gain access to valuable information and resources, and (iii) how intermediary networks can support SMEs in their efforts to enter new markets, and what policies and programs have proven effective in this regard. Methodology – The data was gathered using a non-probability sampling by conducting a semi-structured qualitative interview and was complemented with secondary sources from the company profile. Findings – Depending on the size of the firm the level of ability to access networks can differ. Smaller firms are more inclined to seek help from intermediaries compared to larger firms. Furthermore actors that are more central have been found to have a key role for firms entering foreign markets.

Diese Dissertation umfasst drei Aufsätze über die Rolle von Informationsintermediären und Intermediäre mit Aufsichtsfunktionen in Kapitalmärkten. Der erste Aufsatz untersucht, ob sich verschiedene Leerverkäufer bei ihrer Auswahl von Zielunternehmen anhand von sichtbaren Merkmalen unterscheiden. Die Ergebnisse zeigen, dass Hedgefonds und Investmentmanager im Durchschnitt größere und jüngere Unternehmen bevorzugen, während sich Banken auf Unternehmen mit weniger Restatements der Finanzdaten und einem höheren Verschuldungsgrad konzentrieren. Der zweite Aufsatz beschreibt, wie Unternehmen auf aktivistische Leerverkäuferberichte reagieren. Es wird festgestellt, dass die Antwortrate erheblich steigt, wenn der Bericht von deutlich negativen abnormalen Renditen begleitet wird und wenn die Leerverkäufer neue Beweise vorlegen. Dies stimmt mit der Vorstellung überein, dass Leerverkäufer als Informationsintermediäre fungieren können. Eine Nichtbeantwortung ist außerdem ist mit einer weniger negativen Aktienkursreaktion bei Veröffentlichung und mit weniger nachteiligen Ergebnissen verbunden. Die dritte Aufsatz fokusiert sich auf so-genannte Monitoring Trustees. Sie sind bei der Überwachung von Banken behilflich, die in der Europäischen Union während der letzten Finanzkrise staatliche Beihilfen erhalten haben. In einer von Hand gesammelten Stichprobe werden die Merkmale und Aufgaben dieser neu implementierten Aufseher und ihre Rolle im Zusammenhang mit dem Berichtsverhalten der Banken untersucht. Die Ergebnisse deuten darauf hin, dass diese zusätzlichen Aufseher die Transparenz und das Berichtsverhalten der Banken bei der Finanzberichterstattung beeinflussen können, insbesondere wenn die Berichterstattung über Kreditverluste und Anpassungen der Geschäftsberichte berücksichtigt werden. Der zweite Aufsatz wurde im Journal of Accounting Research (https://doi.org/10.1111/1475-679X.12356) publiziert. / This dissertation comprises three essays on the role of information and monitoring intermediaries in capital markets. The first essay investigates whether different short sellers vary in their selection of target firms using observable firm characteristics. Results show that hedge funds and investment managers on average prefer larger and younger firms, whereas banks focus on firms with fewer restatements and a higher leverage. The second essay provides descriptive evidence on how firms respond to activist short seller reports and how these responses are associated with outcomes for the targeted firms. It finds that the response rate increases substantially when the report is accompanied by significantly negative abnormal returns and when the short sellers provide new evidence which is consistent with the idea of short sellers acting as information intermediaries. Not responding is associated with a less negative stock price response when the report is released and fewer adverse outcomes. The third essay shifts the attention to Monitoring Trustees who assist in the supervision of banks that have received state aid in the European Union during the last financial crisis. It explores in a hand-collected sample the characteristics and duties of these newly implemented monitors and it studies the role of these supranational monitors and the banks’ reporting behavior. Results suggest that these additional supervisors can influence the banks financial reporting transparency and reporting behavior when mainly loan loss reporting and restatements are accounted for. The second essay has been published in the Journal of Accounting Research (https://doi.org/10.1111/1475-679X.12356).

La question de la responsabilité pénale des intermédiaires techniques est un enjeu central et actuel dans la réglementation du cyberespace. Non seulement les implications économiques sont énormes mais c'est tout le cadre juridique de la responsabilité pénale des intermédiaires techniques qui est en cause. Or, l'environnement Internet comporte des spécificités qui rendent difficiles l'imputation de responsabilité à l'auteur de l'activité illicite qui peut alors se retrouver hors d'atteinte ou insolvable. La poursuite des intermédiaires techniques devient alors une solution envisageable aux autorités chargées de réprimer les délits, compte tenu de l'état de leur solvabilité et dans la mesure où ils sont plus facilement identifiables. Par le fait même, ces derniers se retrouvent alors pris dans l'engrenage judiciaire pour n'avoir que facilité la commission de l'activité en question, n'ayant aucunement pris part à la réalisation de celle-ci. L'absence dans le corpus législatif canadien d'un régime de responsabilité spécifiquement applicable aux intermédiaires techniques nous oblige à baliser les critères qui emportent leur responsabilité pénale, à partir de «principes directeurs» d'imputabilité se dégageant de plusieurs textes nationaux et internationaux. Dans ce contexte, le mémoire étudiera, dans un premier temps, les conditions d'ouverture de la responsabilité pénale des intermédiaires techniques en droit pénal canadien et, dans un deuxième temps, répondra à la question de savoir si le droit pénal canadien en matière d'imputabilité des intermédiaires techniques est conforme aux principes directeurs ressortant de normes et pratiques internationales. / Criminal liability of technical intermediaries is a central and actual issue in the regulation of cyberspace. Not also their vast economic implications in the cyberspace are in question, but also their entire legal framework regarding criminal liability of technical intermediaries is an unresolved issue. This is because a liability allegation to the author for an illicit activity can be difficult or impossible thanks to the complex nature of cyberspace and the insolvent status of the technical intermediaries Considering their state of solvency and identification facility, taking legal actions against the technical intermediaries will be a conceivable solution to the jurists. Having implied legal proceedings, even the fact that a judicial action will be taken against them will prevent them from involving illicit activities. Non-existence of a liability regime which is specifically applicable to the technical intermediaries in the Canadian legislative corpus makes us obligated to apply to the «guiding principles» of imputability which can be released from several national and international texts. In this essay, we will study, at first, the conditions of applicability of the criminal liability for the technical intermediaries with regard to Canadian Criminal Law and, in second time, will answer the following question: Is Canadian Criminal Law complied with guiding principles arising from International norms and practice in terms of imputability of the technical intermediaries?

Cette thèse de sociologie porte sur les salles de musique dite « vivante », en s’appuyant sur une comparaison entre Paris et Berlin. L’étude des salles de musique rend compte de la production des définitions et des hiérarchies sociales des territoires musicaux, urbains et professionnels. À la diversité des genres musicaux qui y sont programmés répond la variété des manières de les entendre : publics assis ou debout, configurations intimistes ou stades, etc. L’articulation entre approche ethnographique et analyse statistique témoigne du lien entre esthétiques et usages sociaux de la musique. Ces territoires musicaux, constitués par les cadres d’écoute et les esthétiques, sont inégalement reconnus par les politiques culturelles et ne recoupent pas strictement les frontières des genres. Par ailleurs, les sous-champs musicaux dans les deux villes sont structurés par des logiques spatiales, ce qu’éclaire la cartographie des lieux de musique. Et, si la localisation des salles influe sur leur qualification musicale, à l’inverse, le fait musical participe aux transformations des représentations des territoires urbains. Outre l’ancrage géographique, cette thèse s’intéresse de près à la construction d’une offre musicale à travers la sélection des artistes par les programmateurs et programmatrices des salles berlinoises et parisiennes. Ainsi, elle donne à voir la délimitation de la fonction de programmation comme territoire professionnel, en interrogeant sa variabilité selon l’histoire du sous-champ musical et les contraintes liées à la concentration économique du secteur de la musique live. Une série d’entretiens avec les programmateurs et programmatrices a permis la comparaison des pratiques et des trajectoires de ces intermédiaires. Celle-ci atteste d’un développement professionnel inégal à Paris et Berlin et d’usages distincts du désintéressement dans une activité de programmation internationalisée. Les intermédiaires, comme les politiques culturelles, participent aux oppositions au sein du sous-champ des salles de musique, qui reflètent les centres et les périphéries du champ musical transnational. En effet, selon leur position dans le sous-champ et leurs ressources, les salles ne programment pas les mêmes catégories d’artistes. Ainsi, la retraduction locale de la valeur musicale contribue ainsi au positionnement de Paris et de Berlin comme capitales culturelles. / This thesis in sociology offers a comparison of music venues in Paris and Berlin. Studying music venues sheds light on the definitions and hierarchisation of musical, urban and professional territories. Diverse music genres are listened to in these venues, and ethnographic observation shows that events happen in many different configurations – audiences are sometimes seated or standing, in large arenas or intimate atmospheres, etc. Statistical methods enable the study of the connection between music styles and the way they are socially appropriated. These musical territories, unequally supported by cultural policies, distinguish themselves from the strict definition of musical genres. The musical subfield is also structured by spatial forces, revealed by the cartography of the music venues in both cities. Their localisation affects the way venues are perceived and defined but, conversely, the music scene also participates in the transformation of representations about the urban territories. Beyond the urban analysis of music, this thesis examines music production through the role of bookers, who select the artists in the venues. In Paris and Berlin, the definition of booking as a territory of competence depends on the musical subfield’s history and is influenced by pressure linked to the increasing economic concentration within the live music market. Interviews with bookers offer material for comparing the cultural intermediaries’ work practices and social trajectories. They illustrate different forms of professional development and uses of disinterestedness in the internationalised activity of booking. Cultural intermediaries and policies participate in the dual structure of the subfields, which reflects the centres and peripheries of the transnational musical field. Indeed, depending on their resources and position in these subfields, venues do not book the same type of artists. Thus, they tend to the local translation of musical value, all the while taking part in Paris’ and Berlin’s positioning as cultural capitals. / Die Dissertation behandelt in vergleichender Perspektive „lebendige” Musik in Berlin und Paris. Musik wird hierbei als kulturelle Praxis in Form von Konzerten definiert, stellt die Orte an denen Musik stattfindet ins Zentrum und schließt daher das bloße Musikhören aus. Die Studie bezieht in diesem Rahmen beruflich-professionelle Aspekte, das Konzert als eine sinnliche Wahrnehmung und einen sozialen Tatbestand („fait social“) sowie das anwesende Publikum mit ein. Musik wird somit nicht musikwissenschaftlich sondern soziologisch analysiert. Das Konzert wird als künstlerische Ausdrucksform in seinem sozialen Rahmen betrachtet: das soziale Treiben während des Konzerts, die Besonderheiten des Veranstaltungsorts und ähnliche Aspekte sind in diesem Sinne integrale Bestandteile dieser auf Städteebene angesiedelten Forschungsarbeit.

Submitted by Erika Demachki (erikademachki@gmail.com) on 2017-07-31T19:31:26Z No. of bitstreams: 2 Dissertação - Jian de Paula Oliveira - 2017.pdf: 2954843 bytes, checksum: 6416ed0089dbce405ef1aa567249e373 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-08-01T10:41:44Z (GMT) No. of bitstreams: 2 Dissertação - Jian de Paula Oliveira - 2017.pdf: 2954843 bytes, checksum: 6416ed0089dbce405ef1aa567249e373 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-01T10:41:44Z (GMT). No. of bitstreams: 2 Dissertação - Jian de Paula Oliveira - 2017.pdf: 2954843 bytes, checksum: 6416ed0089dbce405ef1aa567249e373 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-07-13 / This study aims to verify how the development of the financial system affects economic growth for all Goiás State’s municipalities from 2000 to 2012. For this, we made a review of theoretical and empirical arguments that were developed in the main studies on this relationship to later develop an empirical model that is able to check the main assumptions that underlie this area of study. The main motivation of this is the level of depth in terms of the discussion of this literature, then expecting for a result that suggests the existence of a positive relationship between financial intermediaries and economic growth. Finally, the results of this work indicate that the relationship between the development of the financial system and economic growth is positive and significant, just as it is presented in much of the empirical literature on the subject. / Este estudo tem o objetivo de verificar como o desenvolvimento do sistema financeiro afeta o crescimento econômico para todos os municípios goianos no período de 2000 a 2012. Para isso, faz-se uma revisão dos argumentos teóricos e empíricos que se desenvolveram nos principais estudos a respeito relação, para posteriormente desenvolver um modelo empírico que seja capaz de verificar as principais hipóteses que permeiam esta área de estudo. A principal motivação deste é o aprofundamento da discussão do tema, trazendo a mesma para nível municipal dentro do contexto econômico do Estado de Goiás, podendo então verificar se o comportamento desta relação é o mesmo apresentado na literatura empírica. Por fim, os resultados deste trabalho indicam que a relação entre o desenvolvimento do sistema financeiro e o crescimento econômico é positiva e significativa, corroborando, em grande parte, a literatura empírica a respeito do tema.

EDF, comme tant d’autres monopoles publics en France, a vu son statut évoluer ces dernières années. Dans le même temps que de nouvelles problématiques sociales apparaissent pour les entreprises, l’électricien se trouve de plus en plus face à des factures impayées. Les valeurs de l’entreprise, historiquement portées sur le social, sont réinterrogées en ces temps de crise où les individus semblent faire face à de plus en plus de risques au quotidien. Dans ce contexte, il apparait intéressant de réfléchir à la notion de réputation et comment elle se construit localement à l’aune des interactions sociales entre l’entreprise et sa clientèle. Entre le «dire» et le «faire», l’identité et l’éthique, les valeurs et les actes d’EDF sont sans cesse jugés. La réputation d’EDF, en tant qu’entreprise toujours solidaire aux yeux des clients, est au centre d’enjeux. Le positionnement et la nature des «Intermédiaires», acteurs à la croisée des chemins ont un rôle majeur pour reconfigurer la réputation d’EDF en tant qu’entreprise qui reste sociale sur les territoires. De par leur ancrage dans le réel, ils régulent et harmonisent par leurs actions la relation qu’entretiennent les clients avec leur distributeur d’énergie. Ce rôle des Intermédiaires reste prégnant malgré l’évolution de la notion de territoire. En effet, ils trouvent aujourd’hui de nouvelles arènes numériques, comme les réseaux sociaux qui ouvrent davantage le marché des réputations, pour mettre à profit leur capital symbolique tout aussi déterminant pour la réputation d’EDF qu’unique. Par l’analyse et la confrontation de cinq cas, nous poserons la question suivante : dans leur contexte respectif, dans quelle mesure les actions des Intermédiaires locaux conduisent-elles la politique de solidarité d’une entreprise à être portée par une réputation sociale harmonieuse et positive aux yeux des clients, et inversement, dans quelle mesure le travail des Intermédiaires locaux est-il influencé par la réputation de la politique de solidarité d’une entreprise ? Dans une approche actionnaliste, notre interprétation sociologique se positionnera autour de l’hypothèse centrale que la réputation se diffuse entre les sphères locales et la sphère plus globale en une étroite corrélation avec les actions et les attitudes des Intermédiaires. / EDF, like many other public monopolies in France, has seen its status change in recentyears. At the same time companies are meeting new social problems, the EDF electrician is increasingly facing unpaid bills. The values of the company EDF, historically focused on social aspects, are questioned at this time of crisis while people may face more and more risks in their daily lives. In this context, we think it is worthwhile studying the notion of reputation and analyzing how it is built locally in terms of social interaction between the company and its customers. Between "saying" and "doing", identity and ethics, EDF values and actions are constantly being judged. The reputation of EDF as, a solidarity-based company, is at stake.The positioning and the nature of the “Intermediaries” have a major role to play in reconfiguration EDF reputation, still as a “social” company in the local territories. Because Intermediaries are anchored with the reality, their actions make the relationship between the customers and the energy distributor more balanced and harmonious. The role of Intermediaries remains significant despite the evolution of the concept of territory. Indeed, they now have access to new digital arenas – such as social networks that enlarge the reputations market – where they can benefit from their symbolic capital which is as crucial as unique for EDF reputation.This study analyse and compare five case studies to address two interrelated research questions: Within their respective contexts, to what extent do the actions of local Intermediaries have an impact on the perception of the customers and therefore on the harmonious and positive social reputation of EDF? And conversely, to what extend are theactions of the local Intermediaries influenced by the reputation of solidarity policy of the company? In an actionalist approach, our sociological interpretation will be positioned around the central assumption that reputation spreads between local areas and the broader sphere in aclose correlation with the actions and attitudes of Intermediaries.

社會多元使消費者藉服飾表彰自我需求增加，而巷弄創業潮，則對應地為投入門檻較低的服飾業、街頭時尚帶來更多供給創意的從業人員；故在日本、香港傳入了「潮流」服飾品牌的概念後，很短的時間內全臺興起一股潮流品牌風潮，然對潮牌興起及其操作邏輯與其中的融文化（次文化與生活風格）於產品的概念，尚無足夠研究投入；因此本研究希望藉由Paul de Gay（1997）提出之文化迴路（circuit of culture）做為研究架構主體，以深度訪談、次級資料分析進行個案撰寫的質性、探索性研究，說明對於生活風格與次文化的認同，如何能夠透過在文化迴路上五項要素生產（production）、消費（consumption）、規制（regulation）、再現（representation）以及認同（identification）間連結的締造，融文化於產品之中，強化消費者對品牌的認同：本研究選取二個案：日本裏原宿潮流教父－藤原浩，及臺灣知名潮流服飾品牌Pizza Cut Five主理人Issa與Abee，進行對比與分析。研究發現，服飾界「潮流」是基底為次文化的街頭時尚之總稱，潮流的推力是背後的次文化與生活風格的蓬勃發展，及現代社會符號消費的形成、對生活風格的重視，產業面因素則為價值共創以及創意經濟興起，讓跨界合作成為尋求成長的必要手法；街頭時尚造就消費者認同之邏輯與主流時尚相同，但街頭時尚的生產者、文化媒介人與消費者之間的界限，不同主流時尚般角色分明。而身為文化媒介人的街頭時尚品牌主理人，運用其操作或轉化符號能耐，經由文化迴路進行消費者認同的擴大與增進；分析日本藤原浩與臺灣PCF個案，其品牌發展循文化迴路要項順序為：認同－再現－生產－消費－規制－再現，五要項缺一不可，且品牌特色必然來自於當地。二者營運策略之相同點，是皆由明確的單一次文化風格，到跨界的多元文化混合生活風格的提出，並在逐步擴大企業網絡的同時，限縮企業組織於核心設計與符號操作能力於小組織內。相異點則是在於藤原浩創立之品牌常以單一品牌停止－復活、多品牌同時運作的方式經營，PCF則以主題系列方式在一個品牌下持續進行變化。 / Multiculturalism has becoming a widely accepted norm in today`s society and thus increases the need of self expression through clothing. The rising of entrepreneurship also encourages more and more young and creative people to get involved in the clothing industry in Taiwan. As a result, soon after the introduction of “trendy brand（潮流品牌）”from Japan and Hong Kong, a wave of “trend” catches on in Taiwan. However, academic researches on how trendy brands are being operated（based on the subculture and lifestyle）are still rare. Therefore, this study applies concept of “circuit of culture” brought up by Paul de Gay（1997）as the research framework. By employing qualitative research methods of in-depth interviewing, secondary date analysis and case writing, this study attempts to explain how the identification of some subcultures and lifestyles play important roles in fusing culture into artifacts through five items（production, consumption, regulation, representation, and identification）in the circuit of culture. Consequently, brand owners can enforce consumers’ identification with their trendy brands. Two cases investigated in this study are（1）Japanese “Godfather of Ura-hara trend”－Hiroshi Fujiwara and （2）famous Taiwan trendy brand－Pizza cut five （brand director【品牌主理人】: Issa & Abee）. The study indicates that clothing industry’s “trendy brands” are promoted by the flourishing subculture, lifestyle and symbol consuming society. The rise of value co-creation and creativity economy also help trendy brands to cooperate with enterprises in other industries. Moreover, though the way street fashion affects consumers is the same as mainstream fashion, the boundary between producers, consumers, and culture intermediaries in street fashion is breaking down. Street fashion brand directors, as cultural intermediaries, utilize their abilities of transforming or manipulating symbols to improve consumer’s brand identification. By analyzing cases of Hiroshi Fujiwara and Pizza cut five, this study concludes that both trendy brands are popularized according to the sequence of identification－representation－production－consumption－regulation－representation, and the brand cultures are nourished by their local “terroir.” Similarly, both cases gained fame and fortune from a brand based on single subculture which subsequently evolved into various subcultures and fused with other subculture. Besides, while the business scopes of both cases gets wider, their organization boundaries downsize in order to reserve the core competency－ability of design. The difference between two cases is that Hiroshi Fujiwara manages his brands by suspending-proceeding method and operates several brands at the same time while Pizza Cut Five creates multi-theme series under one brand.

This dissertation consists of three independent studies - two empirical studies and one literature review - that examine different issues regarding the involvement of employees in innovation within the growing open innovation environment. In particular, I focus on the different facets and vital enablers that influence involving the general workforce in innovation, among which trust plays a critical role for their active involvement and their decision to contribute to innovation. In the first study, the focus is on a powerful set of enablers of high involvement innovation, namely; the new corporate web technologies, and their role in accelerating a wider base of collective innovation. The second study then examines the involvement of a very specialized category of the workforce in innovation which is the highly qualified external workforce. Those employees represent a rich yet underexplored resource of employee innovation. Finally, in the third study, I focus on exploring the different roles played by innovation intermediaries and argue that intermediaries could take a more active role in open innovation, through proposing the ‘trust incubator’ role. New insights coming from this thesis advance the current discussion of actively and effectively involving employees in innovation, as well as uncover important and current related issues and allow us to draw conclusions that are useful for both research and practice.

La question de la responsabilité pénale des intermédiaires techniques est un enjeu central et actuel dans la réglementation du cyberespace. Non seulement les implications économiques sont énormes mais c'est tout le cadre juridique de la responsabilité pénale des intermédiaires techniques qui est en cause. Or, l'environnement Internet comporte des spécificités qui rendent difficiles l'imputation de responsabilité à l'auteur de l'activité illicite qui peut alors se retrouver hors d'atteinte ou insolvable. La poursuite des intermédiaires techniques devient alors une solution envisageable aux autorités chargées de réprimer les délits, compte tenu de l'état de leur solvabilité et dans la mesure où ils sont plus facilement identifiables. Par le fait même, ces derniers se retrouvent alors pris dans l'engrenage judiciaire pour n'avoir que facilité la commission de l'activité en question, n'ayant aucunement pris part à la réalisation de celle-ci. L'absence dans le corpus législatif canadien d'un régime de responsabilité spécifiquement applicable aux intermédiaires techniques nous oblige à baliser les critères qui emportent leur responsabilité pénale, à partir de «principes directeurs» d'imputabilité se dégageant de plusieurs textes nationaux et internationaux. Dans ce contexte, le mémoire étudiera, dans un premier temps, les conditions d'ouverture de la responsabilité pénale des intermédiaires techniques en droit pénal canadien et, dans un deuxième temps, répondra à la question de savoir si le droit pénal canadien en matière d'imputabilité des intermédiaires techniques est conforme aux principes directeurs ressortant de normes et pratiques internationales. / Criminal liability of technical intermediaries is a central and actual issue in the regulation of cyberspace. Not also their vast economic implications in the cyberspace are in question, but also their entire legal framework regarding criminal liability of technical intermediaries is an unresolved issue. This is because a liability allegation to the author for an illicit activity can be difficult or impossible thanks to the complex nature of cyberspace and the insolvent status of the technical intermediaries Considering their state of solvency and identification facility, taking legal actions against the technical intermediaries will be a conceivable solution to the jurists. Having implied legal proceedings, even the fact that a judicial action will be taken against them will prevent them from involving illicit activities. Non-existence of a liability regime which is specifically applicable to the technical intermediaries in the Canadian legislative corpus makes us obligated to apply to the «guiding principles» of imputability which can be released from several national and international texts. In this essay, we will study, at first, the conditions of applicability of the criminal liability for the technical intermediaries with regard to Canadian Criminal Law and, in second time, will answer the following question: Is Canadian Criminal Law complied with guiding principles arising from International norms and practice in terms of imputability of the technical intermediaries?