Naturally, maritime training simulators at all events are valuable instructional and pedagogical tools. Through the history, the maritime simulation was utilized to train prospective maritime apprentices in whom it has filled the gap left by the acute shortage of opportunities for jobs onboard vessels around the globe. However, professional seafarers are the axis of success and competitiveness in the field of maritime training. They are the ones that, who are well trained and have the responsibilities of their work and the surrounding environment. In order to achieve the success along with effective training skills, both maritime companies and seafarers should implement a management of safety onboard ships, which only can be executed through the effective usage of the Bridge Resource Management (BRM) and righteous maritime simulation training. Qualitative upgrading of the maritime training process at higher education levels depends predominantly on the instructive value of the instructors' educational software and the content of these programs which contains advanced and intelligent scenarios that benefit positively in providing effective training in order to, transfer and implement their gained skills from virtual reality to the actual environment with minimal risks and additionally to avoid the unforeseen occurrences at sea. The outcomes of the evaluation have shown the instructional suitability of the maritime educational scheme and significant capabilities, it provides, as well as the domains and frameworks for its instructional development. The above facts are substantial in the refinement and improvement of the current maritime education and growth of the apprentices' capabilities and the professionalism of their skills, along with the farthest purpose of creating more educated marine navigators in the worldwide merchant fleet. This research proposes and demonstrates in details the purpose of the maritime simulation training complexes, the elements that if provided, will lead to an effective maritime simulation training, types of maritime simulation, the International Maritime Organization (IMO), its tools and its power for the effectiveness of the maritime simulation training through different conventions & codes and the future for the maritime simulation training, in order to emphasize and accentuate the interplay between instructors and apprentices in an integrated maritime simulation complex on which a serious maritime event is taking place. The distillation of this thesis draws an attention to the effectiveness of the partnership between maritime apprentices and their instructors across a maritime simulation training complex scheme during a virtual maritime scenario event in an advanced facilities located in the state of Florida, which is armed with modern technology, provides both added stimulation for the apprentice himself and elevates the simulator a degree toward a vessel for practical training and/or sailing.

Quel rôle les entreprises doivent-elles jouer dans la société ? Dans le premier chapitre, nous critiquons l’idée selon laquelle les entreprises ont des responsabilités sociales au-delà de la loi : elles n’ont ni les capacités ni la légitimité démocratique d’agir au nom du bien commun. Elles doivent se contenter d’assumer leur rôle économique en respectant la loi. Cependant, celui-ci inclut la distribution des richesses. Le deuxième chapitre présente trois intuitions issues de la pensée économique classique. Celles-ci permettent de justifier une distribution égalitaire des revenus du travail. Dans le troisième chapitre, nous montrons que les entreprises ont un rôle important dans la coordination des activités économiques et doivent être des institutions clés dans l’instauration d’une distribution plus égalitaire des revenus. Pour promouvoir cet objectif distributif, il faut repenser la propriété, la régulation et le design institutionnel des entreprises. Il faut par exemple favoriser les coopératives et la démocratie d’entreprise. / What role should firms play in modern economies ? In the first chapter, I criticize the idea that firms have broad social responsibilities beyond the law : they have neither the capacity nor the democratic legitimacy to act on behalf of the common good. They must therefore stick to their economic role. However, when defining this economic role, one should include distributive considerations. The second chapter exposes three intuitions of classical economists. These provide the basis to justify an equal distribution of labour income. In the third chapter, I show that firms play an important role in coordinating economic activities, and should be key institutions in establishing a fairer distribution of labour income. In order to promote this distributive goal, one must rethink the ownership and institutional design of firms. For example, the regulation should promote cooperative ownership and workplace democracy.

Ce travail doctoral s’intéresse principalement  aux concepts d'éthique commerciale, du développement durable et de la responsabilité des entreprises.  Cette recherche souligne l'émergence d'un monde globalisé où les pays, les citoyens et les entreprises sont connectés les uns aux autres, par des liens économiques, politiques, sociaux et technologiques. La mondialisation de nos sociétés et de nos économies posent des défis complexes à multiples facettes. Afin de faire face à ces défis, les entreprises doivent assumer les nouveaux rôles, et redéfinir leurs responsabilités. Ces responsabilités proviennent de l'évolution des attentes sociétales concernant les entreprises et leurs devoirs. C'est pourquoi le discours social sur la responsabilité des entreprises met en évidence les attentes sociétales émergentes. En outre, au sein des entreprises, le discours de la responsabilité illustre la réaction des entreprises face à ces nouvelles attentes. Enfin, ces discours influencent le développement cognitif des consommateurs et, par conséquent, impactent leurs attitudes et leurs comportements. Les défis du développement durable et de la responsabilité des entreprises sont complexes, conflictuels, et parfois contradictoires. Il est impératif d’accentuer nos efforts sur notre capacité à écouter, à délibérer et à créer ensemble des principes applicables universellement. Ainsi, je suis une approche discursive et mobilise la théorie de l’agir communicationnel de Habermas (1981) en tant que cadre global théorique. Ma thèse contient trois études de recherche, chacune se concentrant sur un axe de la responsabilité : la société, les entreprises et les consommateurs. Le premier article présente une analyse thématique sur la responsabilité sociale des entreprises et sur le développement durable. Une analyse de contenu a été réalisée, elle nous a permis d'obtenir les thèmes - manifestes et latents - de la responsabilité. Le deuxième article porte sur les déclarations sociales parmi les grandes entreprises françaises. Le discours sur la responsabilité est étudié à travers la méthode d'analyse de contenu des rapports annuels des sociétés de CAC-40. Le dernier article a pour objectif de comprendre l'adoption de comportements éthiques par les consommateurs. L'article présente d'abord un modèle quantitatif de décision éthique des consommateurs et puis le valide empiriquement par les méthodes d'équations structurelles / I position my doctoral thesis in the broad field of organization science; it stands within the domains of business ethics, sustainability, and corporate responsibility. I appreciate the emergence of a globalized world whereby countries, people, and businesses are connected to each other through economic, political, social, and technological ties. The globalized economies and societies pose complex and multifaceted challenges. To cope with these challenges, businesses will have to assume newer responsibilities and roles. These responsibilities originate from the evolving societal expectations about businesses and their duties. Hence social discourse on business responsibility should highlight the emerging societal expectations. Further, within businesses, the responsibility discourse should give an insight to the reaction of businesses to these emerging responsibilities. And, finally these discourses should affect the consumers’ cognitive development, and consequently impact their attitudes and behaviors. The challenges of sustainability and corporate responsibility are complex, conflicting and at times contradictory. It is imperative to bank on our ability to communicate, to discuss and to co-create universally applicable rules. Therefore I adopt a discursive approach in my thesis, and use Habermas’ theory of communicative action (1981) as an overarching theoretical framework. The thesis contains three research studies, each focusing on one aspect of responsibility, thus covering the three levels of responsibility discourse: societal, corporate and individual. The first article presents a thematic analysis of the business responsibility discourse in popular CSR and sustainability books. Content analyses is used to elicit the apparent and latent responsibility themes of the sample books. The second article focuses on the patterns of social disclosure among large French corporations. The responsibility discourse is analyzed through content analyses of the annual reports of CAC-40 companies. The last article is aimed to comprehend the adoption of ethically conscious behaviors by the consumers. The article first presents a quantitative model of consumers’ ethical decision making and then validates it empirically by structural equation modeling.

Ce travail de thèse interroge la notion d'ancrage territorial dans la mise en œuvre des pratiques de Responsabilité Sociétale d'Entreprise (RSE) en faveur du développement économique territorial. Il relève d'une observation participante adossée au programme Une rivière, un territoire DEVELOPPEMENT initié par l'entreprise EDF au sein du bassin versant de la haute vallée de la Dordogne. D'abord, nous conduisons une étude relative aux fondements théoriques et aux contextes socio-économiques dans lesquels s'inscrivent les processus de co-construction des programmes de RSE territorialisée. Notre premier objectif est de mesurer les attentes des parties prenantes dans l'élaboration de ces programmes afin de comprendre comment ces attentes se matérialisent dans les réponses apportées par les entreprises. Ensuite, nous menons trois expérimentations en développant des formes d'ingénierie territoriale spécifiques. Notre deuxième objectif vise à mesurer la contribution effective du programme d'EDF à l'action publique territoriale, à identifier ses limites ainsi que les nouvelles attentes des acteurs. Enfin, nous confrontons nos résultats au programme cadre initié par EDF en réinterrogeant les concepts de RSE et d'ancrage territorial. Notre troisième objectif est de formuler d'éventuelles évolutions des programmes de RSE territorialisée. Les résultats font apparaître que ces programmes s'inscrivent dans des contextes socio-économiques particuliers. Les expérimentations menées mettent en évidence une contribution effective du programme d'EDF au développement territorial autour de formes d'accompagnement spécifiques favorisant l'émergence de projets qui s'inscrivent dans la gouvernance territoriale. De nouvelles attentes apparaissent autour d'un renforcement de l'interdépendance entre l'entreprise et le territoire, c'est pourquoi, nous proposons une évolution de ces programmes en adjoignant au cadre de référence une approche par la valeur partagée et partenariale destinée à favoriser cette interdépendance. / This thesis work investigates the notion of territorial anchoring throught the implementation of Corporate Social Responsibility (CSR) favouring territorial economic development. This work involves field research through the programme “a river, a territory – DEVELOPMENT” initiated by the EDF corporation within the catchment area of the high Dordogne valley. First we conduct a study of the theoretical foundations and socio-economical contexts in which the territorialised CSR co-construction programme processes are involved. Our first objective is to measure stakeholder expectation during the elaboration of these programmes to understand how these expectations materialise into responses given by corporations. Then, we set up three experiments through the development of specific territorial engineering approaches. Our second objective consists in measuring the effective contribution of the EDF programme for territorial public action, identify its limits and new expectations of its actors. Finally, we compared our results against the programme roadmap initiated by EDF by revisiting the CSR and territorial anchoring concepts. Our third objective is to formulate potential evolutions of territorialised CSR programmes. The results show that these programmes are embedded within particular socio-economic contexts. The conducted experimentations show an effective contribution of the EDF territorial development programme around specific support approaches favouring project emergence within territorial governance. Finally, new expectations appear around a reinforcement of the interdependency between corporations and territories. We then propose an evolution of these programmes by joining roadmaps with an approach based on shared and partnership values aimed at favouring this interdependency.

L’instabilité et le manque de régulation à l’origine des crises financières devenues cycliques ont été des facteurs propices à un questionnement sur l’éthique de la finance. Cette thèse se propose dans un premier temps de s’interroger sur l’épistémologie de la « science financière » et ses attributs normatifs. Cette interrogation nous a permis de mettre en avant les imbrications logiques qu’il existait entre démarche positiviste et posture normative avant de proposer une cartographie du référentiel éthique qui façonne le discours financier. Ce travail théorique a préfiguré les questionnements empiriques développés, dans le second volet de cette thèse, autour de la confrontation de deux référentiels éthiques et financiers distincts : l’Investissement Socialement Responsable (ISR) et de l’Investissement shariah¬-compatible (ISC). Nos travaux identifient leurs éléments de différenciation et les passerelles possibles entre ces deux déclinaisons de la finance éthique. Dans la première étude, après avoir pris en compte le profil stochastique de 24 indices domestiques, nous mesurons et identifions l’origine de leur performance respective. Les résultats confirment la meilleure résilience des indices ISC durant la crise des subprimes tout en soulignant l’influence du niveau de développement et d’intégration des marchés boursiers. La seconde étude empirique explore le lien de causalité entre les critères ISR et ISC en investiguant la relation entre la performance sociale d’une entreprise (PSE) et sa structure financière. Les résultats obtenus à partir d’un échantillon de 1745 entreprises américaines indiquent que seules les petites entreprises controversées (non-engagées dans une démarche RSE) ont plus systématiquement recours au financement par dette et sont donc plus susceptibles d’être exclues des portefeuilles ISC. La dernière étude mesure, à travers une démarche expérimentale, l’impact financier de la combinaison des critères ISR et ISC. Contrairement aux prédictions suggérées par la théorie du portefeuille, les résultats n'indiquent aucun effet négatif sur la performance dû à l'application conjointe de filtres islamiques et ESG. / The instability and lack of regulation that originated the cyclical financial crises were factors conducive to questioning the ethics of finance. This thesis proposes first to question the epistemology of "Financial science" and its normative attributes. This question allows us to highlight the logical interconnections that exist between positivist and normative approaches before proposing a mapping of ethical reference shaping financial decisions. This theoretical work prefigures the empirical questions developed in the second part of the thesis. In this part, we confront two distinct ethical and financial practices: Socially Responsible Investment (SRI) and Shariah-Compliant Investment (SCI). Our studies identify their distinguishing features and the possible links between them. In the first study, after taking into account the stochastic profile of 24 domestic indexes we measure and identify the origin of their respective performance. The results confirm the resilience of SCI indexes during the subprimes crisis, while emphasizing the influence of the level of development and integration of stock markets. The second empirical study explores the causal link between the SCI and SRI criteria by investigating the relationship between Companies Social Performance (CSP) and its debt structure. The results obtained from a sample of 1,745 US companies indicate that only small and strictly controversial firms (not engaged in any CSR policy) have a significant higher leverage, therefore suggesting that these firms are more likely to be excluded from SCI portfolios. The last study measures, through an experimental approach, the financial impact of the combination of SRI and SCI criteria. Contrary to predictions suggested by modern portfolio theory, the results indicate no negative effect on performance due to the joint application of Islamic and ESG filters.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-02-04T12:20:56Z No. of bitstreams: 1 Márcia Regina Marques Amado da Silva_.pdf: 1470259 bytes, checksum: 729bc11f473fb8a659607dc1d43ae3dd (MD5) / Made available in DSpace on 2016-02-04T12:20:57Z (GMT). No. of bitstreams: 1 Márcia Regina Marques Amado da Silva_.pdf: 1470259 bytes, checksum: 729bc11f473fb8a659607dc1d43ae3dd (MD5) Previous issue date: 2015-11-23 / Nenhuma / Este trabalho tem por objetivo analisar como as ações de responsabilidade social empresarial (RSE) desenvolvidas por uma empresa plantadora de eucalipto na Zona da Amazônia Legal agregam valor para a empresa e para seus stakeholders. A pesquisa se desenvolveu por meio de estudo de caso, com coleta de dados por meio de entrevistas e análise de resultados com base no referencial teórico existente na literatura disponíveis no portal CAPES, GOOGLE ACADÊMICO, SCOPUS/SCIENCE DIRECT, EBSCO, EMERALD, Livros e Revistas. Foram estudados a empresa, stakeholders internos, stakeholders externos vinculados à empresa e stakeholders externos, a fim de analisar como a empresa define sua estratégia de negócios ao mesmo tempo em que contempla ganhos financeiros sem perder de vistas com relação a sua responsabilidade perante toda a sociedade. A empresa estudada situa-se numa região de floresta amazônica, cerrado e área de transição. Embora abrigue polêmicas em torno de suas atividades, mostra-se sensível às questões sociais e ambientais. Os resultados indicam que para a empresa conseguir a agregação de valor por meio de RSE foi necessário investir na governança humana dos seus colaboradores e integrar as iniciativas sociais com as suas estratégias de negócios, alternativa importante para práticas de desenvolvimento sustentável na região da Amazônia Legal. A empresa obtém agregação de valor de suas iniciativas de RSE dado as melhorias de relacionamentos com os grupos de stakeholders, motivação dos trabalhadores, ganho em produtividade e melhoria da imagem corporativa. No que se refere aos stakeholders internos (funcionários), as ações de RSE geram valor em função da melhoria de vida dos profissionais, somadas ao respeito e á preocupação da empresa relacionado à preservação do meio ambiente. Para os stakeholder externos vinculados à empresa (parceiros), o valor agregado é evidenciado na melhoria da qualidade de vida no campo social, econômico e ambiental da comunidade. E os stakeholder externos ratificam-se os problemas relacionados à água após o plantio de eucaliptos, e questiona-se que o Estudo de Impacto Ambiental que concedeu o licenciamento da empresa não contempla todo o território indígena. / This work aims to analyze how actions of corporate social responsibility (CSR) de-veloped by a eucalyptus plantation company in the Amazon zone add value to the company and its stakeholders. The research was developed through case study with data collection using results of interviews and analysis based on existing theoretical literature available in the CAPES portal, GOOGLE SCHOLAR, SCOPUS / SCIENCE DIRECT, EBSCO, EMERALD, books and magazines. The company, internal stake-holders, external stakeholders related to the company and external stakeholders were studied in order to analyze how the company defines its business strategy while contemplating financial gain without losing views with respect to its responsi-bility to the whole society. The company studied is located in a region of the Amazon rainforest, savannah and transition area. The company, although holding controver-sy about its activities, proves to be sensitive to social and environmental issues. The results indicate that for the company to achieve added value through CSR was necessary to invest in human governance of its employees and integrate social initiatives with their business strategies, important alternative to sustainable development practices in the Amazon region. The company obtains added value of their CSR initiatives given the improvements relationships with stakeholder groups, employee motivation, productivity gains and improved corporate image. With regard to internal stakeholders (employees), CSR actions generate value as a function of improving the lives of professionals, added to the respect and will concern the company related to the preservation of the environment. For external stakeholders related to the company (partners), the value is evidenced in improving the quality of life in the social, economic and environmental community. And the external stake-holder ratify up the problems related to water after planting eucalyptus, and asks that the Environmental Impact Study which granted the license the company does not include the entire Indigenous territory.

Made available in DSpace on 2016-04-25T20:20:49Z (GMT). No. of bitstreams: 1 tese_final.pdf: 2815536 bytes, checksum: 3de3b2f497137c075824b31f2505d95a (MD5) Previous issue date: 2005-11-04 / The practice of cultural marketing has been presented as an alternative for the society into a context of which the retraction of the State occurred as a great supplier of social demands. It is important to establish a distinction between the company, which really practices it as an exercise of social responsibility and that, which takes advantage of more than one marketing action, aiming to create a value for the institutional trademark. In this study, it was observed that it is not enough to invest in cultural actions when the other activities of the company have many harmful effects to the society, resulting in the invalidation of the benefits generated by this pseudopractice. Thus, the approach of companies with cultural activities may not be disassociated of concepts of social responsibility and organizational ethic. The comprehensive practice of the cultural marketing may have a positive influence on the three following aspects: social, economic and marketing. Therefore, to invest in cultural marketing must be part of a long-term strategy of less immediatist action companies with concerns beyond the profit of this practice or with interests related to fiscal investment incentives given by the government to those who invest in cultural activities. In accordance with this study, the society (mainly, the consumers inserted on it) has a fundamental role to lead the practice of social responsibility based on the investment of cultural actions. In our research another factor could be observed as the union of efforts of the three sectors of the society represented by the state, enterprises and civil society aiming to emphasize the impact of the developed actions. Finally, it was observed that the cultural marketing does not guarantee that the society could differentiate the company aiming social actions from those using the concept of marketing practices / A prática do marketing cultural tem se apresentado como alternativa para a sociedade em um contexto de retração do papel do Estado, como grande provedor das demandas sociais. É importante estabelecer a distinção da empresa que realmente a pratica como exercício de responsabilidade social de quem se aproveita apenas para mais uma ação mercadológica com o objetivo de criar valor à marca institucional. No estudo, percebeu-se que não basta investir em ações culturais se as demais atividades da empresa têm efeitos tão prejudiciais à sociedade que acabam anulando os benefícios gerados por essa pseudoprática. Assim, a aproximação das empresas das atividades culturais não pode estar desassociada dos conceitos de responsabilidade social e ética organizacional. Praticar o marketing cultural de forma ampla influenciará positivamente no tocante a três aspectos: social, econômico e mercadológico. Sendo assim, investir em marketing cultural deve ser parte de uma estratégia de longo prazo de empresas menos imediatistas, com preocupações que estão, para além do lucro do exercício ou por interesses relacionados aos incentivos fiscais concedidos pelo governo, para quem investe em atividades culturais. Conforme o estudo, a sociedade (sobretudo, os consumidores nela inseridos) exercem uma função fundamental para levar a prática de responsabilidade social pautada no investimento em ações culturais. Na pesquisa, outro fator identificado foi a união de esforços dos três setores da sociedade representados pelo Estado, empresas e sociedade civil com o objetivo de maximizar o impacto das ações desenvolvidas. Finalmente, observa-se que a forma do marketing cultural não garante que a sociedade diferencie quem investe com objetivos sociais de quem apenas faz uso do conceito para práticas mercadológicas

Made available in DSpace on 2016-04-26T14:53:45Z (GMT). No. of bitstreams: 1 tese_final.pdf: 2815536 bytes, checksum: 3de3b2f497137c075824b31f2505d95a (MD5) Previous issue date: 2005-11-04 / The practice of cultural marketing has been presented as an alternative for the society into a context of which the retraction of the State occurred as a great supplier of social demands. It is important to establish a distinction between the company, which really practices it as an exercise of social responsibility and that, which takes advantage of more than one marketing action, aiming to create a value for the institutional trademark. In this study, it was observed that it is not enough to invest in cultural actions when the other activities of the company have many harmful effects to the society, resulting in the invalidation of the benefits generated by this pseudopractice. Thus, the approach of companies with cultural activities may not be disassociated of concepts of social responsibility and organizational ethic. The comprehensive practice of the cultural marketing may have a positive influence on the three following aspects: social, economic and marketing. Therefore, to invest in cultural marketing must be part of a long-term strategy of less immediatist action companies with concerns beyond the profit of this practice or with interests related to fiscal investment incentives given by the government to those who invest in cultural activities. In accordance with this study, the society (mainly, the consumers inserted on it) has a fundamental role to lead the practice of social responsibility based on the investment of cultural actions. In our research another factor could be observed as the union of efforts of the three sectors of the society represented by the state, enterprises and civil society aiming to emphasize the impact of the developed actions. Finally, it was observed that the cultural marketing does not guarantee that the society could differentiate the company aiming social actions from those using the concept of marketing practices / A prática do marketing cultural tem se apresentado como alternativa para a sociedade em um contexto de retração do papel do Estado, como grande provedor das demandas sociais. É importante estabelecer a distinção da empresa que realmente a pratica como exercício de responsabilidade social de quem se aproveita apenas para mais uma ação mercadológica com o objetivo de criar valor à marca institucional. No estudo, percebeu-se que não basta investir em ações culturais se as demais atividades da empresa têm efeitos tão prejudiciais à sociedade que acabam anulando os benefícios gerados por essa pseudoprática. Assim, a aproximação das empresas das atividades culturais não pode estar desassociada dos conceitos de responsabilidade social e ética organizacional. Praticar o marketing cultural de forma ampla influenciará positivamente no tocante a três aspectos: social, econômico e mercadológico. Sendo assim, investir em marketing cultural deve ser parte de uma estratégia de longo prazo de empresas menos imediatistas, com preocupações que estão, para além do lucro do exercício ou por interesses relacionados aos incentivos fiscais concedidos pelo governo, para quem investe em atividades culturais. Conforme o estudo, a sociedade (sobretudo, os consumidores nela inseridos) exercem uma função fundamental para levar a prática de responsabilidade social pautada no investimento em ações culturais. Na pesquisa, outro fator identificado foi a união de esforços dos três setores da sociedade representados pelo Estado, empresas e sociedade civil com o objetivo de maximizar o impacto das ações desenvolvidas. Finalmente, observa-se que a forma do marketing cultural não garante que a sociedade diferencie quem investe com objetivos sociais de quem apenas faz uso do conceito para práticas mercadológicas

La RSE qui est concept ancien a connu un regain de légitimité ces dernières années avec les injonctions du développement durable. En effet la RSE doit traduire les dimensions du développement durable à l’échelle des entreprises. Il s’agit pour les organisations de gérer les dimensions économiques, sociales et environnementales. Le pilotage de ces trois dimensions doit procurer à l’entreprise une performance globale. Le concept de performance globale pose un défi managérial au sein des organisations et particulièrement au contrôle de gestion en termes de dimensions à piloter. Des outils de pilotage notamment les tableaux de bord prospectifs ont été mis en place pour apporter des réponses mais il semble que les réponses apportées soient insuffisantes. Les allers-retours entre le terrain et la littérature nous ont amené à positionner notre question de recherche sur le rôle du contrôleur de gestion. Cette approche nous a permis de dégager des propositions significatives sur l’implication du contrôleur de gestion dans le pilotage de la performance globale à l’issue de notre deuxième phase terrain. Au regard de nos résultats, le contrôleur de gestion facilite le pilotage de la performance globale. Cependant certains facteurs organisationnels doivent être réunis pour créer une implication forte du contrôleur de gestion dans le pilotage de la performance globale. / CSR, which is an old concept, has experienced a renewal of legitimacy in recent years with the injunctions of sustainable development. CSR must reflect the dimensions of sustainable development at the corporate level. It's about organizations managing the economic, social and environmental dimensions. The management of these three dimensions must provide the company with global performance. The concept of global performance poses a managerial challenge within organizations and particularly to management control in terms of dimensions to be piloted. Piloting tools, particularly the balanced scorecards, have been put in place to provide answers, but it seems that the answers provided are insufficient. The back and forth between the field and the literature led us to position our research question on the role of the controller. This approach allowed us to draw significant proposals on the involvement of the management controller in the management of global performance at the end of our second field phase. In view of our results, the management controller facilitates the management of global performance. However, certain organizational factors must be brought together to create a strong involvement of the management controller in steering overall performance.

De plus en plus d'entreprises de taille moyenne à Identité Organisationnelle Socialement Responsable (IOSR) ont été récemment acquises par des multinationales. Ce phénomène est notamment illustré par les achats de Body Shop par L'Oréal, de Stonyfield Farm par le Groupe Danone et de Ben & Jerry's par Unilever. Cette thèse part du postulat que l'IOSR est une ressource précieuse, rare et tacite (Barney, 1986; 1991) que les multinationales souhaitent capter par le biais de fusions-acquisitions. Si l'impact d'une fusion-acquisition sur les pratiques des parties prenantes des entreprises cibles et acquéreuses a été étudié d'un point de vue quantitatif (Waddock & Graves, 2006), il n'existe en revanche aucune étude sur le phénomène du point de vue de l'identité organisationnelle, et plus particulièrement du point de vue de l'IOSR. La partie empirique de la thèse prend appui sur l'étude du cas de l'acquisition de la firme Ben & Jerry's Ice Cream, pionnier en matière de RSE par la multinationale Unilever. L'ambition est de comprendre l'impact de cette acquisition sur l'IOSR de Ben & Jerry's, et plus particulièrement, les facteurs qui peuvent contribuent à la résilience de l'IOSR d'une entreprise. En partant de la littérature sur la responsabilité sociale de l'entreprise et l'identité organisationnelle, il est proposé un nouveau modèle de l'IOSR qui articule trois éléments : le discours managérial, les manifestations et actions visibles de l'entreprise en matière de responsabilité sociale et, enfin, les perceptions des membres de l'organisation de la responsabilité sociale de leur entreprise. La première partie s'appuie sur une approche plus "objective" en procédant à une analyse longitudinale de l'évolution du discours managérial ("identité projetée") et des artefacts organisationnels ("identité manifestée"). Les résultats de cette partie montrent que le départ des fondateurs des fonctions dirigeantes de l'entreprise et l'arrivée de managers professionnels ont eu plus d'impact sur les Identités Projetée et Manifestée de l'entreprise que l'acquisition elle-même. La deuxième partie de l'étude adopte une perspective plus subjective et interprétative pour appréhender les perceptions des salariés de leur organisation. Les résultats de cette partie révèlent qu'il existe de multiples perspectives sur ce qui constitue la nature et le contenu d'une IOSR, remettant ainsi en question la notion d'une identité monolithique de l'organisation