Suite aux multiples crises économiques, le directeur financier est devenu un acteur majeur au sein de l'entreprise. Ses missions ont incontestablement évolué. Au départ, il exerçait des missions comptables garantissant une gestion financière efficace. Aujourd'hui, il occupe des fonctions stratégiques nécessaires au développement de l’entreprise. Cette diversité des compétences lui permet d'avoir une vision globale et transversale de l'entreprise. Malgré son rôle prépondérant, aucune étude n’a été menée concernant la détermination d’un statut juridique du directeur financier. Notre analyse a pour objectif de clarifier la fonction du directeur financier. A partir de l’observation de la réalité, l’étude statique de ses fonctions complétée par une analyse dynamique de leur exécution, nous a permis de dégager un statut juridique commun à l’ensemble des directeurs financiers. / Following multiple economic crises, the Chief Financial Officer has become a major player within the company. Its missions have unquestionably evolved. Initially, he performed accounting missions ensuring effective financial management. Today, it occupies the strategic functions necessary to the development of the company. This diversity of skills allows him to have a global and cross-enterprise vision. Despite its leading role, no study was conducted concerning the determination of the legal status of Chief Financial Officer. Our analysis is aimed, to clarify the function of Chief Financial Officer. From the observation of the reality, the static study of its functions supplemented by dynamic analysis of their execution, allowed us to identify a legal statute to all financial managers

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

L’auteur littéraire et son oeuvre ne peuvent être définis de façon totalement indépendante l’un de l’autre, car ils se définissent par leur lien réciproque et suivant des caractéristiques propres. Le lien se traduit par l’attribution du texte à l’auteur – terme générique – de façon directe ou par un mécanisme de représentation. L’attributaire identifie – ou authentifie – le texte, lui confère une double signification – en vertu de son intention propre et en vertu de son autorité personnelle – et il en assume la responsabilité. De son côté le texte, notamment de par sa qualité, participe à l’autorité de l’auteur et à son identification comme tel.L’écoulement du temps, enfin, amenuise le lien entre texte auteur sans le faire disparaître entièrement car une part irréductible de l’intention de signification du texte reste déterminée par son auteur, le texte seul étant dénué de portée juridique. L’auteur et l’oeuvre comportent également des caractéristiques propres. L’acte juridique peut être décrit comme une oeuvre singulière, comme un texte singulier. Les caractéristiques propres de l’auteur – sens large – et du texte sont comparables à celles de l’auteur et du texte littéraires. Le texte s’insère dans un ensemble d’intentions normatives préexistantes qu’il doit à la fois respecter et modifier. Respecter, car il doit en observer les canons pour pouvoir s’y insérer. Modifier car en s’insérant dans cet ensemble, la valeur de l’intention normative propre qui lui est reconnue, le modifie. L’auteur exerce un pouvoir, qui comporte deux fondements : celui de ses qualités personnelles et celui d’un titulaire supérieur d’une autorité, dont l’auteur assure la représentation. / The literary author and his work can not be defined in a totally independent way, one from the other. They are defined, on the one hand, by a reciprocal link, and, on the other hand, according to their own characteristics. The link is shown by the attribution of the text to the author - a generic term - directly or through a mechanism of representation. This attributive author identifies - or authentifies - the text, gives it a twofold meaning - because of his own intention and of his personal authority - and he assumes the responsibility. In a symmetrical manner, the text, especially by its quality, participates in the authority of the author and in his identification as such. As time passes, the link between text and author lessens without causing it to disappear entirely, since an irreducible part of the intent of meaning of the text remains determined by the author, as the text considered on its own having no legal significance.The author and the work also have their own characteristics. The judicial act can be described as a singular work, as a singular text. The author’s own characteristics - in a broad sense - and those of the text are comparable to those of a litterary text’s author. The text is inserted into an existing group of pre-existing normative intents which he must both respect and modify. He must respect the canons in order to insert it. And he must modify it to insert his text into the whole, the value of its own normative intent, which is recognized, modifies the existing law. The author exercises a power, which has two bases : that of his personal qualities and that of the person who has the title of a superior authority, whom the author represents.

Le thème de la responsabilité s'est considérablement développé durant le vingtième siècle, les professionnels du droit, dont l'avocat, n'ont pas échappé à cette mouvance. Réputé de bonne foi, ce dernier était assuré de voir sa responsabilité engagée uniquement sur la base d'une faute lourde ou du dol. Le recours à ces notions était indispensable pour qu'il soit inquiété, restreignant ainsi tout recours à son encontre au pur cas d'école. La déontologie, garantie de l'intégrité de l'avocat formait comme un écran, véritable obstacle à l'idée de toute responsabilité à l'égard du client. Ce n'est que face à ses pairs que le professionnel pouvait avoir à rendre des comptes ou dans le cadre d’éventuels délits d'audience. Sa responsabilité était ainsi limitée au plan disciplinaire. Ces temps sont aujourd'hui révolus. Se basant sur la déontologie, le juge et le législateur entendent encadrer les nouvelles activités de l'avocat et ont mis au jour différentes obligations sur le plan civil comme pénal. Désormais,l'avocat répond de son activité sur le plan civil, pénal et disciplinaire. / The theme of responsibility has grown considerably during the twentieth century. Legal professionals, whose lawyer , have not escaped this trend. Renowned in good faith , the lawyer was assured held liable solely on the basis of gross negligence or deceit.The use of these concepts was essential for it to be sentenced , thus restricting any appeal against it to the pure case study. Ethic ensured the integrity of the lawyer, and was a real obstacle to the idea of any responsibility towards the customer. His responsibility was limited to disciplinary field. But this is gone. The judge and legislator have framed the new activities of the lawyer and have updated various obligations for civil and criminal point..Now , the lawyer may be sentenced for civil, criminal and disciplinary.

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

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

La question de la responsabilité du salarié demeure essentielle encore aujourd'hui. En raison de la subordination qui caractérise le travail salarié, des aménagements semblent nécessaires pour organiser les rapports que le travailleur entretient avec l'employeur et les tiers. Deux logiques président à la responsabilité du salarié. Une logique de protection d'abord, qui permet de soustraire le salarié du droit commun. L'ordonnancement d'une protection s'analyse en un impératif dont la finalité est de rétablir le déséquilibre inhérent au contrat de travail. L'effectivité de cet impératif se traduit avec force par l'octroi d'une immunité d'origine légale et jurisprudentielle. Cette protection ne se veut pas absolue pour autant. Certains comportements justifient la réapparition du droit commun et la sanction du salarié du point de vue pénal et civil. Sa protection suscite alors une question : qu'advient-il de l'indemnisation des dommages qu'il aura causés à l'occasion de son travail ? Dans un premier temps, cette logique de protection semble mal s'articuler avec l'indemnisation de la victime. En écartant l'application du droit commun, on prive en effet la victime d'un débiteur. C'est sans compter sur la diversité des mécanismes offerts par le droit positif et qui assurent l'efficacité de la logique indemnitaire. Efficace, elle n'est pas infaillible et présente des limites qui ne pourront pas toujours être corrigés et conduiront à priver d'indemnisation la victime du salarié. / The matter of employee's liability still remains essential. Because of the subordination underlying paid labor, some adjustments seem necessary to set up the worker's relationship with his employer and a third party. Two main ideas rule the worker's liability. First, a protectionist point of view, allowing the employee to shield him from common-law. Organizing the worker's protection is commanding and its goal is to bring in balance the work contract. To be effective, this shield needs to have immunity through a legal source and a case law. This protection, however, isn't unerring. Some behaviors justify the reappearance of common law and the penal and civil sanction of the employee. Second, this protection gives rise to a question: what about compensating the damages the employee may have caused while working. First of all, this protectionist's logic doesn't seem to function well. By ignoring the common law, we rob the victim of a debtor. Let's not forget about the vast diversity of techniques that the law offers, which also provides efficient reparation. Efficient though, this kind of logic is not absolute, it has its limitations that we won't be able to adjust, and these limitations will leave the victim with no compensation.

Cette thèse traite de l'importance des Ordres professionnels qui constituent des institutions corporatives légales présentes dans certaines professions libérales. L'ensemble des membres d'une profession libérale encadrée par un Ordre a ainsi l'obligation d'adhérer à son Ordre. Les Ordres professionnels ont pour fin la déontologie de la profession qui constitue un droit disciplinaire. Le Conseil d'Etat reconnait que les Ordres professionnels accomplissent une mission de service public et sont dotés à cette fin de prérogatives de puissance publique. La déontologie vérifie que l'exercice professionnel est conforme à sa fin. Son respect est donc nécessaire, non seulement pour les professionnels mais également pour leurs clients ou patients et pour les tiers. L'existence des Ordres professionnels est dérogatoire au droit commun qui prohibe les corporations et les groupements obligatoires sauf lorsqu'il s'agit de personnes morales de droit public. En tant qu'ils sont des corporations, les Ordres professionnels voient leur légitimité contestée. Les Ordres professionnels ne sont pas directement contrôlés par l'Etat ni par les tiers qui sont pourtant concernés par leur activité. Rendre les Ordres professionnels responsables du fait de leurs membres (par présomption simple de faute) permettrait un contrôle juridictionnel renforcé de leur action. Il s'agit de vérifier que cette action poursuit bien la fin qui lui est dévolue : la déontologie professionnelle, dans l'intérêt des tiers et du bien commun. / This thesis stresses the importance of professional orders, which are legal guild institutions present in certain professions. All members of a profession regulated by a professional Order have the obligation to join the Order. Professional Orders aim at setting the ethics of the profession, which constitute a true disciplinary law. The "Conseil d'Etat" acknowledges that they perform a public service task and are granted powers of a public authority for the purpose thereof. Ethics ensure that the professional practice meets its end. As a consequence, compliance not only is necessary for professionals but also for their clients or patients as well as for third parties. The existence of the professional Orders are derogatory from general law that prohibits mandatory guilds and groups except when it comes to legal persons of public law. As they are guilds, their legitimacy is disputed. Professional Orders are not directly controlled by the State or by third parties who are nevertheless affected by their activities. To make them liable their members' actions (by rebuttable presumption of fault) would allow strengthened judicial review of their action. The purpose is to verify that this action actually pursues the end that is assigned to it: professional ethics, in the interests of third parties and of the common good.

Le fait d’être conscient, en éveil et donc en veille, implique une relation, éthique en ce qu’elle manifeste ses capacités d’ouverture sur l’altérité. Il suit de là que la conscience de soi est aussi conscience de l’autre. Cette conscience, interface entre l’Etre et l’être humain, est conscience morale, conscience dont la structure interne n’est pas le remord (repli sur soi tourné vers l’intériorité) mais ek-sistence vers autrui. Au nom de quoi une telle conscience se laisse t-elle nécessairement interpeller et comment se manifeste sa capacité à sortir de soi ? L’Être, porteur du discours ontologique de l’inquiétude, la convoque à s’ouvrir à l’être. L’intrusion de l’inquiétude dans ma conscience l’enjoint à une authenticité : celle d’avoir à être pour autrui, obligation manifestée et inscrite dans mon devoir. Le je suis conscient (qui n’est pas le j’ai conscience) signifie je suis présent d’une présence qui n’est pas une coïncidence et qui me renvoie par l’Être à ma responsabilité pour l’être. Au dieu des philosophes donneur d’Être répond une conscience dont l’effectivité n’est pas divine mais strictement humaine. Une conscience qui renvoie à une finalité commune quant à la relation entre le patient et le médecin, celle de ne pas en faire une relation d’objet et qui répond à une interrogation existentielle de la finitude humaine : pourquoi y a-t-il de l’Être / The fact of being conscious, awake and therefore in a watchful state implies a relation, which is ethical in that it reveals its ability to become aware of otherness. From then on it follows that self consciousness is also consciousness of the other. This consciousness – an interface between Being and human beings is in fact some moral consciousness whose internal structure cannot be based on remorse, which is withdrawal into oneself turned towards interiority, but based on the act of ek-xsistere which is turned towards others. In whose name should such consciousness necessarily be questioned? In what manner does it reveal its ability to come out of the self? Being as carrying the ontological discourse of anxiety invites consciousness to open up to human beings. The intrusion of anxiety in our consciousness enjoins it to be authentic, that is of having to be for others, an obligation shown and inscribed in our duty. “I am conscious” means that I am present, a presence which is no coincidence and sends us back via Being to our responsibility for human beings. To the god of philosophers, the one that gives Being, responds a consciousness whose efficiency is not from divine essence but strictly from human one. This consciousness refers to a common aim regarding the relation between patient and medical doctor, that of not making it a relation of objects, and which answers the existential interrogation of human finitude: why is there some Being

A presente pesquisa tem como tema central o impacto econômico de estratégias voltadas à inclusão de sustentabilidade socioambiental na agropecuária brasileira. Para isso foram desenvolvidas duas análises empíricas que relacionam resultado econômico e sustentabilidade. O primeiro artigo investigou como a certificação Rede de Agricultura Sustentável - Rainforest Alliance (RAS-RA) impacta o resultado econômico de fazendas produtoras de café, localizadas no Cerrado de Minas Gerais, medido pelo preço de venda, produtividade, custos, receita e margem. O pressuposto é que o padrão de certificação RAS-RA, por ter atividades voltadas à gestão, possa contribuir para a redução dos custos e, principalmente, para a elevação da produtividade, gerando benefícios pelo aumento de eficiência. Após controlar para as diferenças pré-existentes entre os grupos com e sem certificação, bem como para as diferenças ocorridas ao longo do tratamento, observou-se que a certificação aumenta a produtividade dos cafezais, embora a diferença verificada não foi estatisticamente significativa. O mesmo comportamento é identificado para todas as demais medidas. Embora a certificação não aumente a renda das fazendas, também não representa um custo extra, de tal forma que, conhecidos os benefícios sociais e ambientais da certificação é recomendável a sua adoção na região estudada. O segundo artigo, que não se limita a um produto específico, relaciona performance social e ambiental com desempenho financeiro de propriedades localizadas na região sudeste e centro-oeste, além do estado da Bahia. Espera-se que propriedades com melhor desempenho social e ambiental possam ter melhor desempenho financeiro (ou pelo menos não ter desempenho financeiro inferior) uma vez que se conhece da teoria dos stakeholders que a melhor performance social e ambiental pode gerar ganhos de eficiência, melhor qualidade da mão de obra, redução de custo, redução do custo de cumprimento legal, e melhoria na relação com o sistema financeiro que facilita o acesso ao crédito ou mesmo reduz o custo do capital. Foram utilizadas informações do banco de dados de clientes do Rabobank, o qual realiza a cada solicitação de crédito, a avaliação socioambiental e financeira dos candidatos ao empréstimo. Para a análise foram construídas quatro medidas desagregadas sendo uma social e três ambientais, além de três medidas de desempenho financeiro. Os resultados demonstraram que a melhor performance socioambiental está associada ao melhor desempenho financeiro. De forma geral, embora não seja possível determinar uma relação de causalidade, é possível afirmar que responsabilidade social e ambiental e desempenho financeiro são positivamente associados nas propriedades rurais da amostra estudada. A conclusão geral desta pesquisa é que a adoção da sustentabilidade socioambiental pode gerar benefícios econômicos para seus adotantes, embora ainda de forma limitada. Porém, tão importante quanto a existência de vantagens é a inexistência de desvantagens. Nesse sentido, é possível afirmar que práticas socioambientais não comprometeram o desempenho econômico das propriedades rurais das amostras estudadas. Esse resultado contribui para desmistificar a crença de que a aplicação de práticas sociais e ambientais compromete a viabilidade econômico-financeira das atividades agropecuárias. / This study investigates the economic impact of strategies for the inclusion of socioenvironmental sustainability on Brazilian agriculture. Two empirical analyses were carried out that related economic results and sustainability. The first article investigated how the certification of the Sustainable Agriculture Network (SAN-RA) affects the economic results of coffee farms, located in the Cerrado of Minas Gerais, measured by productivity, price, costs, revenue and profit margin. The assumption is that the SAN-RA certification scheme, because it has several management activities, can contribute to cost reduction and, mainly, to productivity increase, generating benefits by increasing efficiency. After controlling the pre-existing differences between the groups, with and without certification, as well as differences that occurred during the treatment, it was observed that the certification increases productivity of coffee farms, even though the difference observed was not statistically significant. The same behavior was identified for all other measures. Although certification does not raise farm revenue, it does not represent a cost increase; therefore, considering the social and environmental benefits of certification, its adoption can be recommended in the region studied. The second article, which is not limited to a specific product, relates social and environmental performance with financial performance of farms located in the southeastern and midwestern regions, as well as Bahia State. It is expected that farms with better social and environmental performance may have a better financial performance (or at least not have lower financial performance). It is known from the stakeholder theory that better social and environmental performance can generate efficiency gains, better quality, cost reduction of legal compliance, and improvement in the relationship with the financial system that facilitates access to credit or even reduces capital cost. The information used was obtained from the Rabobank client database, which performs the socio-environmental and financial evaluation of loan applicants for each credit request. For the analysis, four measures, one social and three environmentals, were constructed and three measures of financial performance. The results showed that the better socioenvironmental performance is predominantly associated with better financial performance. In general, although it is not possible to determine a causal relationship, it is possible to affirm that social and environmental responsibility and financial performance are positively associated at the farm in the sample studied. The general conclusion is that the adoption of socio-environmental sustainability can generate economic benefits, although still to a limited extent. However, as important as the existence of advantages is the absence of disadvantages. In this sense, it is possible to affirm that socio-environmental practices did not compromise the economic performance of the farms in the samples studied. This result contributes to demystifying the belief that the application of social and environmental practices compromises the economic and financial viability of agricultural activities.