Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal.

As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente. / The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal

As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente. / The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.

A presente tese objetiva trazer subsídios para a discussão em torno de uma realidade recente no Brasil, qual seja, a crescente utilização de instrumentos financeiros pelas companhias abertas vis a vis seu objeto social, o que exige a proteção de seus investidores e credores. É tratada a tutela do objeto social na legislação societária para as companhias abertas, tipo específico de sociedade escolhido pela gama de interesses que a cercam e pela importância no atual estágio de desenvolvimento do mercado de capitais. Para tanto, será demonstrada a utilidade da cláusula do objeto social na realidade das companhias abertas segundo um ponto de vista tríplice, (i) a disciplina do contrato, (ii) a capacidade de agir da sociedade e (iii) os atos ultra vires praticados pelos administradores, abordando o princípio da boa-fé, teoria da aparência, abuso de poder, em suas modalidades de excesso de poder e desvio de poder, à luz de uma nova realidade descortinada pela crise global de 2008, pela evolução tecnológica e disseminada utilização de complexos instrumentos financeiros. Verificando-se a utilização de instrumentos derivativos complexos e de derivativos de câmbio pelas companhias abertas em operações realizadas no mercado de balcão, de forma pouco transparente e sem controle adequado do risco, que acarretaram substanciais prejuízos em detrimento de todos os acionistas, apresenta-se como indagação se tais operações financeiras especulativas extrapolaram o conteúdo do objeto social e se poderiam, ou não, ter sido contratadas. / This thesis purports to provide arguments in connection with a current reality in Brazil, consisting of the increasing use of financial instruments by publicly-held companies vis a vis their corporate purpose, what requires the protection of investors and creditors. This thesis addresses the rules related to the corporate purpose that are provided for in the corporation law, and that are applicable to publicly-held companies, a corporate type which is elected by various interests surrounding it and by the importance in the current development of the capital market. In this respect, the utility of the corporate object clause in the activity of publicly-held companies will be demonstrated through a triple point of view: (i) the rules related to the corporate by laws; (ii) the companys capacity to act; and (iii) the ultra vires acts performed by the managers of the company, in view of the good-faith principle, disregard institute, abuse of rights, in its modalities of exciding rights and deviation of rights, in the context of the 2008 global crisis, the technological progress, as well as the wide use of complex financial instruments. In view of the use of both sophisticated derivative instruments and foreign exchange derivatives by publicly-held companies in transactions carried out on the over-the-counter market, in a non-transparent manner and without appropriate risk-control, which resulted in substantial losses to all shareholders, it lights up the discussion whether such speculative financial transactions exceeded the limit of the relevant corporate object, and whether they could, or could not, be agreed upon.

A presente tese objetiva trazer subsídios para a discussão em torno de uma realidade recente no Brasil, qual seja, a crescente utilização de instrumentos financeiros pelas companhias abertas vis a vis seu objeto social, o que exige a proteção de seus investidores e credores. É tratada a tutela do objeto social na legislação societária para as companhias abertas, tipo específico de sociedade escolhido pela gama de interesses que a cercam e pela importância no atual estágio de desenvolvimento do mercado de capitais. Para tanto, será demonstrada a utilidade da cláusula do objeto social na realidade das companhias abertas segundo um ponto de vista tríplice, (i) a disciplina do contrato, (ii) a capacidade de agir da sociedade e (iii) os atos ultra vires praticados pelos administradores, abordando o princípio da boa-fé, teoria da aparência, abuso de poder, em suas modalidades de excesso de poder e desvio de poder, à luz de uma nova realidade descortinada pela crise global de 2008, pela evolução tecnológica e disseminada utilização de complexos instrumentos financeiros. Verificando-se a utilização de instrumentos derivativos complexos e de derivativos de câmbio pelas companhias abertas em operações realizadas no mercado de balcão, de forma pouco transparente e sem controle adequado do risco, que acarretaram substanciais prejuízos em detrimento de todos os acionistas, apresenta-se como indagação se tais operações financeiras especulativas extrapolaram o conteúdo do objeto social e se poderiam, ou não, ter sido contratadas. / This thesis purports to provide arguments in connection with a current reality in Brazil, consisting of the increasing use of financial instruments by publicly-held companies vis a vis their corporate purpose, what requires the protection of investors and creditors. This thesis addresses the rules related to the corporate purpose that are provided for in the corporation law, and that are applicable to publicly-held companies, a corporate type which is elected by various interests surrounding it and by the importance in the current development of the capital market. In this respect, the utility of the corporate object clause in the activity of publicly-held companies will be demonstrated through a triple point of view: (i) the rules related to the corporate by laws; (ii) the companys capacity to act; and (iii) the ultra vires acts performed by the managers of the company, in view of the good-faith principle, disregard institute, abuse of rights, in its modalities of exciding rights and deviation of rights, in the context of the 2008 global crisis, the technological progress, as well as the wide use of complex financial instruments. In view of the use of both sophisticated derivative instruments and foreign exchange derivatives by publicly-held companies in transactions carried out on the over-the-counter market, in a non-transparent manner and without appropriate risk-control, which resulted in substantial losses to all shareholders, it lights up the discussion whether such speculative financial transactions exceeded the limit of the relevant corporate object, and whether they could, or could not, be agreed upon.

This thesis focuses on regional coastal planning, starting with a look at the scope of the new coastal planning responsibilities assumed by the Catalan Government as established in article 149.3 of the Statute of Autonomy of Catalonia, and then analysing the urban master plans for the coastal system. The thesis begins (Chapter 1) with a study of the evolution of the legal framework for coastal planning and its complex division of responsibilities, which has been conditioned by two recent events: the new responsibilities incurred by the Catalan Government in the matter of coastal planning and sentence 31/2010 passed by the Constitutional Court concerning the Statute. Then (in Chapter 2) other coastal planning models, with problems similar to our own, are studied by comparing cases in both foreign and autonomous law that provide solutions and ideas to help shape a more ambitious model for the protection of our coastline. The main body of the thesis (Chapter 3) deals with the key to the current plans for the Catalan coastline: the urban master plans for the coastal system. Seven years after they were passed a jurisprudential analysis has been conducted to know how well they fit in with the principle of municipal autonomy, their suitability to regional and municipal planning, and the possible pecuniary liability incurred by the state upon their approval. The thesis concludes (Chapter 4) by defending the need to articulate an integrated management model for the Catalan coastline with a Catalan law governing coastal planning, which would serve to deal not only with the risks this area is subject to, but also with the need to limit the negative effects of the proposed reform of the state coastal law / La tesi se centra en l’estudi de l’ordenació urbanística i territorial del litoral, partint de les potencialitats de les noves competències de la Generalitat de Catalunya en ordenació del litoral atorgades per l’article 149.3 de l’Estatut i analitzant la figura dels plans directors urbanístics del sistema costaner. El treball s’inicia (capítol I) amb l’estudi de l’evolució del marc jurídic en ordenació del litoral i el seu complex marc competencial, condicionat per dos elements recents: les noves competències traspassades a la Generalitat en matèria d’ordenació del litoral i la Sentència del Tribunal Constitucional 31/2010 sobre l’Estatut. A continuació (capítol II) s’estudien altres models d’ordenació litoral en el dret comparat estranger —de França, Itàlia i els EUA— i autonòmic, amb problemàtiques similars a les nostres, que ens aporten solucions i idees per ajudar a configurar un model més ambiciós de protecció de la nostra costa. En la part central de la tesi (capítol III) s’aborda l’estudi de la peça clau de l’actual ordenació del litoral català: els plans directors urbanístics del sistema costaner. Set anys després de la seva aprovació —i a través de la jurisprudència—, s’analitza el seu encaix en el principi d’autonomia municipal, la seva adequació al planejament territorial i municipal, així com l’eventual responsabilitat patrimonial que va operar en la seva aprovació. Finalment, el treball es clou (capítol IV) defensant la necessitat d’articular un model de gestió integrada del litoral català a través d’una llei catalana d’ordenació del litoral que serveixi per fer front als riscos a què es troba sotmès aquest espai, però també a la necessitat de limitar els efectes negatius de la reforma de la Llei de costes estatal que ara es planteja

Ancienne colonie française, le Sénégal à l'instar de beaucoup d'autres pays de l'Afrique Occidentale Française (AOF) a subi l'influence du droit français.Cependant, après les indépendances, les jeunes Etats africains, bien que s'inspirant toujours de cet héritage commun que constitue le droit français, ont essayé de bâtir leur propre législation en tenant compte des contextes sociologique, politique, mais surtout économique. Ainsi, au Sénégal, le législateur, sous prétexte des réalités locales, mais aussi de la nécessité du développement, a instauré un droit des relations collectives de travail en général, et des conflits collectifs du travail en particulier, fondée sur une conception assez particulière du syndicalisme, qui vise à accentuer leur responsabilité (sans pour autant occulter celle des grévistes) et qui finalement, aboutit à une limitation du droit de grève, qu'on jugera excessive. Ainsi, force est de constater qu'aujourd'hui, ce droit sénégalais des conflits collectifs tranche sur plusieurs points avec le droit français.L'étude de la responsabilité à l'occasion des conflits collectifs de travail nous permet de faire le bilan, de voir ce qui reste de cet héritage juridique que constitue le droit français, et dans quelle mesure il peut toujours constituer une référence pour le Sénégal, compte tenu des objectifs visés et surtout du contexte nécessairement différent dans lequel s'exercent les conflits collectifs du travail. / The Former French colony , Senegal following the example of many of the other countries of French West Africa ( AOF) underwent the influence of the French law.However, after the independences, the young African States, although being always inspired by this common inheritance which establishes the French law, tried to build their own legislation by taking into account sociological, political, but especially economic contexts. So, in Senegal, the legislator, under pretext of the local realities, but also the necessity of the development, established a law of the collective working relations generally, and the collective conflicts of the work in particular, based on a rather particular conception of the trade unionism, which aims at stressing their responsibility (without hidting that of the strikers) and which finally, ends in a limitation of the right to strike, which we shall judge. So, we have to admit that today, this right Senegalese of the collective conflicts cuts on several points with the French law.The study of the responsibility on the occasion of the collective working conflicts allows us to draw up the balance sheet, to see what stays of this legal inheritance which establishes the French law, and in which measure he can always establish a reference for Senegal, considering the aimed objectives and especially considering the inevitably different context in which practice the collective conflicts of the work.

La cogestion des aires protégées a été conçue comme un modèle innovant àimplementer dans le but d’ameliorer les conditions de vie des populations riveraineset d’assurer une conservation durable des ressources biologiques. Cette theseconfronte ce modèle à la réalité de son application dans les réserves de biosphère deWaza et de la Bénoué, au Nord du Cameroun. Afin de mettre en évidence les raisonsdu contraste entre les resultats attendus et ceux obtenus, notre methode s’appuiesur l’analyse des donnees bioécologiques, des relevés sur le terrain, des enquêtes etinterviews auprès de différents acteurs et l’examen des terroirs des zones àcogestion. Les résultats montrent que la cogestion a permis de désamorcer unesituation conflictuelle entre les parties prenantes, et qu’elle a aussi favorise lacomprehension par les acteurs en charge des deux reserves, de l’interet qu’accordentles communautés riveraines aux ressources naturelles. Toutefois, ces résultatsrévèlent que les retombées de la cogestion en matière de protection de labiodiversite et de survie des populations riveraines n’ont pas ete a la hauteur dutemps et des moyens (financiers, matériels) investis et des espoirs placés en ceprocessus par les riverains. La situation de cogestion a provoqué de violents conflits,des rancoeurs et la decrepitude des entites biologiques, objets meme de cettecogestion. Cette étude montre comment les acteurs se servent de manièredetournee, comme d’une passerelle pour atteindre des fins personnelles, de lacogestion, prise en tenaille entre ses acteurs prêts à lui faire obstacle si besoin. Sontegalement mises en lumiere les responsabilites de l’Etat engage dans ce processussans étude de faisabilité et contraint de céder une partie de ses pouvoirs à desreprésentants sur le terrain. Sur le plan local, l’analyse des relations montre desstructures étatiques restées rigides, sans concession et sans ménagement face auxpopulations. Celles-ci, galvanisées par les ONG nationales et internationales,entendaient jouer pleinement le jeu, tout en masquant leurs activites d’exploitantsillégaux. Les deux parties se découvrent sur le terrain de la cogestion avec leursidentités de maître et de sujet, de répresseur et de braconnier. Ce jeu de dupes nepouvait être associé à la gestion participative. Les phases d’elaboration du conceptthéorique de cogestion qui auraient pu prévenir cette situation, ont étéappréhendées superficiellement par les parties prenantes, hypothéquant ainsi lesrésultats du processus à moyen et long terme. Effectivement, la perte de plus dutiers du potentiel faunique des deux réserves pendant la phase de cogestion et legain insignifiant de 400 frs CFA/an par habitant dans la réserve de la Bénoué ne sontpas de nature a stimuler l’avancee et l’appropriation du processus. La manière dontla cogestion dans les réserves de biosphère de Waza et de la Bénoué a été menée,met en évidence les limites des politiques préconçues, appliquées sur le terrain sanstenir compte des savoirs autochtones et des contextes particuliers. Notre étudedemontre l’importance d’une exploitation et d’une fusion reflechies et preparees dessavoirs et des compétences locaux et exogènes, afin de relever le défi de la gestiondurable des ressources naturelles. / The co-management of protected areas can be approached through an innovativemodel making it possible to improve the conditions of the people surrounding theprotected areas as well as to assure the sustainable conservation of its biologicalresources. The research in this thesis tests this model in the actual situation of thetwo biosphere reserves in the North of Cameroon: the Waza and Benoué NationalParks. In order to be able to explain differences between expected and obtainedresults we have developed a methodology analysing bio-ecological data, filedmeasurements, questionnaires and interviews with the different stakeholdersinvolved as well as an examination of the different co-managed territories. Theresults show that because of the application of co-management, potential conflictsituations between the different stakeholders have been prevented. Also it hasstimulated a better understanding of the actors in charge of the two reserves, aboutthe interest in the reserves’ natural resources by the people living around them.Nevertheless, the results show also that the benefits from the co-managementsystem in terms of protection of biodiversity and survival of the people living at theborders have not been promising in terms of financial and material means investedand in terms of the hope local people had in it. The co-management situation hasprovoked violent conflicts, resentment and decay of the biological entities, subject ofthis co-management. This research shows how actors have multiple agendas, likeusing co-management for their personal gain, while also tormenting other actors whostand in their way. It also puts some light on State stakeholders and theirengagement in this process without having done a feasibility study and with theconstraint of having to hand over part of their power to representatives in the field.At the local level, the analysis of the existing relationships shows that the statestructures stay rigid without compromising and without taking into consideration thelocal communities. The latter, being stimulated by national and international NGOs,understanding that the full game is played, while hiding their illegal exploitations.The two parties unfold in the field of co-management with their identities of beingmaster and subject, oppressor and poacher.This game of swindling cannot beassociated with participative management. The stages within the development of thetheoretical concept of co-management which could have prevented this situation hasbeen perceived as superficial by the different stakeholders, bringing in to discreditthe medium and long term process results. In fact, the loss of one third of thewildlife numbers in the two reserves during the co-management phase as well as theinsignificant gain of 400 FCFA per inhabitant of the Benoué reserve do not stimulatethe continuation and ownership of the process.The way the co-management in theBenoue and Waza biospheres reserves has been implemented , has shown the limitsof the preconceived policy, applied in the field without taking into consideration theknowledge of local people and its particular context. Our study shows the importanceof preparing and reflecting on the exploitation and integration of local and outsideknowledge and competences before setting up the challenging system of sustainablenatural resources co-management.

La recherche d'une mesure mondiale et corrective des émissions de gaz à effet de serreafin de réduire l'impact de l'activité aérienne internationale sur les changements climatiques a étéconfrontée à l'émergence d'obstacles, sous forme de conflits de normes, liés au défi général del'interaction entre le droit international de l'aviation civile, le droit international des changementsclimatiques et le droit de l'Union européenne. La conciliation des normes matérielles etinstitutionnelles concernées, sur la base d'une interprétation évolutive de la convention de Chicago,est alors apparue comme l'unique solution pour remédier aux situations conflictuelles constatées.Le recours à cette démarche interprétative maintient néanmoins un climat d'insécurité juridique etpose la question des limites à l'adaptation du droit international de l'aviation civile au défi d'uneprotection du climat mondial. Ce travail d'analyse vise alors à démontrer qu'un recours à cettedémarche interprétative n'est pas toujours nécessaire et qu'une application rigoureuse de ladistinction intrinsèque au droit international de l'aviation civile séparant le domaine de lanavigation aérienne du domaine du transport aérien international est la clef du problème. Ellepermet en effet de proposer une solution corrective respectueuse des ordres juridiques fonctionnelsconcernés tout en rétablissant un climat de sécurité juridique indispensable au développementsoutenable de l'aviation civile internationale. / Looking for a global and corrective measure to reduce greenhouse gas emissions frominternational civil aviation has been facing legal obstacles. These obstacles took the form ofconflicts of norms linked to the general challenge of the interactions between international aviationlaw, climate change law and the law of the European Union. Using evolutionary interpretation ofthe Chicago Convention in order to reconcile norms of substantive and institutional nature emergedas the best solution. However, this method perpetuates legal uncertainty and poses the generalchallenge of flexibly and elasticity of the Chicago Convention in response to the climate changechallenge. This study examines the above mentioned issues of interactions between legal ordersand provides recommendations to restore legal certainty needed to ensure sustainable developmentof international civil aviation. More specifically, this study reveals the underestimated relevance ofthe ongoing distinction between the legal regimes of air navigation and air transport, which is a keylegal element in the search for a global and corrective solution to the impact of international civilaviation on climate change.