Orientador: Andréia Galvão / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-20T06:34:28Z (GMT). No. of bitstreams: 1 Machado_RaphaelAmorim_M.pdf: 2906032 bytes, checksum: dda3fcecf60ddebec03483d61a08b259 (MD5) Previous issue date: 2012 / Resumo: Esta pesquisa tem como objeto o Instituto Ethos de Responsabilidade Social Empresarial, cuja tarefa estatutária é promover e difundir a responsabilidade social entre as empresas atuantes no Brasil. A Responsabilidade Social Empresarial (RSE) foi criada nos Estados Unidos na década de 1950, porém, as práticas filantrópicas e caritativas das empresas datam de antes desse período. A RSE representa uma complexificação do campo da ação social das empresas, levando em consideração a atuação estratégica da empresa frente ao público atingido pelas ações da empresa (stakeholder). A atuação social do empresariado brasileiro sempre esteve vinculada à regulação das relações de trabalho, principalmente por meio de práticas coercitivas e caritativas. No início da década de 1980 uma nova agenda social do empresariado brasileiro começou a ter vigência. O mote principal dessa nova agenda era mobilizar o empresariado em torno dos principais problemas sociais da sociedade brasileira, tal como trabalho infantil, desigualdade social e fome. O Instituto Ethos foi resultado direto dessa nova agenda do empresariado brasileiro, tornando a atuação social empresarial mais complexa e pautada por mecanismos de verificação baseados em padrões internacionais. Nosso problema de pesquisa é analisar a constituição do Instituto Ethos enquanto um dos atores principais da RSE no Brasil, discutindo a constituição do campo da RSE no Brasil, os posicionamentos e discursos do Instituto frente ao Estado e às políticas públicas, averiguando a sua vinculação com o projeto político neoliberal. Para isso partimos para a análise dos documentos do Instituto, relatórios de organizações internacionais e os discursos dos intelectuais orgânicos do campo da RSE no Brasil. A RSE é um campo fragmentado, permeado por disputas conceituais e de práticas que no fundo representam uma luta entre frações de classe para uma definição do que seja RSE, cada uma com um projeto vinculado a seu interesse de classe. O Instituto Ethos é um desses atores nessa disputa. O Instituto Ethos promoveu uma institucionalização da RSE no país, tendo para isso de institucionalizar suas práticas e sua organização. A estrutura administrativa do Instituto é bastante complexa, tendo vários conselhos e diretorias, estabelecendo uma distância entre as diretrizes do Instituto e a atuação das empresas, favorecendo uma autonomia relativa do Instituto Ethos frente a suas empresas associadas. Neste trabalho questionamos a vinculação imediata entre a RSE e o neoliberalismo, enfatizando a dimensão pública que o Instituto Ethos imprime a tal prática, pois as diretrizes do Instituto enfocam uma espécie de parceria entre as empresas e o Estado no provimento de políticas públicas. A crítica aqui se dirige àqueles trabalhos que analisam a RSE como substituta do Estado nas áreas sociais decorrentes de um arranjo político neoliberal. Essa hipótese se mostra problemática, pois o Instituto Ethos não reivindica menos Estado, pelo contrário, chama o Estado para uma regulação da RSE no país / Abstract: This research has as is object the Ethos Institute for Corporate Social Responsibility, whose statutory task is to promote and disseminate social responsibility among companies operating in Brazil. Corporate Social Responsibility (CSR) was established in the United States in the 1950's, however, the philanthropic and charitable practices of companies dating from before that period. CSR represents a complexity of the field of corporate social action, taking into account the strategic work of the company before the public affected by the actions of the firm (stakeholder). The social performance of the Brazilian business has always been linked to the regulation of labor relations, mainly through coercive and charities. In the early 1980's a new social agenda of the Brazilian business began to take effect. The main motto of this new agenda was to mobilize the business community around the main social problems of Brazilian society, such as child labor, social inequality and hunger. The Ethos Institute was a direct result of this new agenda of the Brazilian business, making business more complex social activities and guided by verification mechanisms based on international standards. Our research problem is to analyze the constitution of the Ethos Institute as one of the main actors of CSR in Brazil, discussing the constitution of the field of CSR in Brazil, positions and addresses of the Institute from the State and public policy by examining its connection with the neoliberal political project. For this we start to analyze the documents of the Institute, reports of international organizations and the speeches of the organic intellectuals of the field of CSR in Brazil. CSR is a fragmented field, permeated by disputes conceptual and practical at the bottom represent a struggle between fractions of class for a definition of what CSR is, each with a project linked to their class interest. The Ethos Institute is one of those actors in this dispute. The Ethos Institute promoted the institutionalization of CSR in the country, and for that to institutionalize their practices and their organization. The Institute's administrative structure is quite complex, and several councils and boards, establishing a distance between the guidelines of the Institute and the performance of companies, favoring a relative autonomy of the Ethos front of its affiliates. In this work we question the immediate link between CSR and neoliberalism, emphasizing the public dimension of the Ethos Institute prints to this practice, because the guidelines of the Institute focus on a kind of partnership between business and the state in providing public policy. The criticism here is directed to those papers that analyze CSR as a substitute for the State in social areas due to a neoliberal political arrangement. This hypothesis proves problematic because the Ethos Institute does not claim less government, by contrast, calls for the State regulation of CSR in the country / Mestrado / Ciencia Politica / Mestre em Ciência Política

Submitted by Renato Camargo (rvcamargo1965@hotmail.com) on 2012-08-26T15:30:28Z No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2012-09-04T16:34:26Z (GMT) No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-09-04T18:10:50Z (GMT) No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) / Made available in DSpace on 2012-09-04T18:11:18Z (GMT). No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) Previous issue date: 2012-08-07 / Esta dissertação tem como objetivo principal investigar por que os fundos de pensão têm propensão a buscar que as empresas nas quais mantém investimentos persigam práticas de responsabilidade socioempresarial. Para atingir os objetivos propostos foi realizado estudo de caso no maior fundo de pensão da América Latina - PREVI, e que ocupa a primeira posição dentre os fundos de pensão brasileiros em volume financeiro de ativos e tem participação relevante na estrutura de propriedade em 38 empresas. Por meio de entrevistas semiestruturadas foi possível capturar o posicionamento adotado pelos gestores do fundo de pensão com relação às estratégias de responsabilidade socioempresarial nas empresas investidas. Em função da necessidade de melhor compreender a cadeia de valor das organizações, esta dissertação tratou da teoria dos stakeholders, importante na definição estratégica e filosófica das empresas, e da teoria da agência, pois alguns conflitos são identificados na relação entre acionistas majoritários (PREVI) e minoritários. O estudo permitiu identificar que os gestores, não obstante apresentarem discurso voltado para o atendimento dos stakeholders das empresas investidas, têm como foco principal mitigar os riscos ambientais e sociais, em função dos impactos econômicos que estes problemas podem representar para as organizações nas quais investem. Apesar do objetivo instrumental que tem movido o fundo de pensão, suas ações têm levado a um crescimento na adoção de práticas responsáveis pelos participantes do mercado. Foi possível concluir que os gestores do fundo de pensão objeto do estudo de caso ao adotarem princípios de investimentos responsáveis atendem de forma eficaz também a seu dever fiduciário. / This dissertation aims at investigating why pension funds have a tendency to seek that which holds investments in companies pursuing corporate social responsibility practices. To achieve the proposed objectives was conducted case study in the largest pension fund in Latin America - PREVI, which ranks first among the Brazilian pension funds in financial volume of assets and has a significant place in the structure of ownership in 38 companies. Through semi-structured interviews was possible to capture the position taken by the managers of pension fund in relation to corporate social responsibility strategies in the investee companies. Because of the need to better understand the value chain of organizations, this paper dealt with the theory of stakeholders, important for strategic and philosophical definition of enterprises, and the agency theory, as some conflicts are identified in the relationship between controlling shareholders (PREVI) and minority. The study allowed to identify that the managers, in spite of showing speech directed to the attention of stakeholders of invested companies, focuses primarily on mitigating the environmental and social risk, depending on the economic impacts that this problems may pose for organizations in which they invest. Despite the instrumental goal that has moved the fund, its actions have led to an increase in the adoption of responsible practices by market participants. It was possible to conclude that the managers of the pension fund case study object, by adopting the principles of responsible investment, effectively meet their fiduciary duty also.

Submitted by Rafael Pena (rafael.columa@gmail.com) on 2013-09-13T04:07:30Z No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-09-20T20:08:53Z (GMT) No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-09-23T18:13:35Z (GMT) No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) / Made available in DSpace on 2013-09-23T18:13:53Z (GMT). No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) Previous issue date: 2013-02-08 / The expression Corporate Social Responsibility has been commonly used for people , and actions related to CSR are frequently revealed b y companies, and it shows the potential that exists on organizations to influence social and environmental problems. Nowadays there are many metrics that helps companies to measure the effectiveness of Corporate Social Responsibility actions and , with the se metrics, organizations can publish it s performance on public reports for investors and market. The present research is proposed to analyze the performance of a logistic company in Corporate Social Responsibility using its employees perception about this subject, comparing this with the company’s speech , and verifying if there are any gaps between them. P ossible causes for gaps between employees perception a nd company’s speech are analyzed and explained in accordance to the Frankfurt School Theories and o ther researches in Social Responsibility area. Ethos Institute’s Key Performance Indicators are used to delimitate the scope of the research and identify the analyzed company’s performance in Corporate Social Responsibility. / A disseminação do termo Responsabilidade Social Corporativa e de suas respectivas ações demonstra o grande potencial que as empresas possuem para atenuar ou agravar problemas sociais e ambientais. Hoje, existem diversas métricas que permitem medir a efetividade das ações de Responsabilidade Social praticadas pelas organizações e assim divulgar os feitos em RSC tanto em relatórios para investidores e quanto em outros meios. Esta pesquisa propõe analisar o desempenho em Responsabilidade Social de uma empresa do segmento de logística, pela percepção dos seus funcionários, confrontando-a com o discurso da empresa procurando identificar gaps de percepção. À luz de teorias da Escola de Frankfurt e de estudos em Responsabilidade Social, são analisadas possíveis causas para a existência de gaps entre a percepção dos funcionários e o discurso da empresa. Para delimitar o escopo da pesquisa, dada a amplitude do tema, foram utilizados os Indicadores Ethos de Responsabilidade Social Empresarial para identificar o desempenho em RSC da empresa analisada.

[pt] A razão deste estudo é identificar se o mercado brasileiro reage a notíciais e informações que demonstram responsabilidade ambiental e social (ou a falta delas) referentes a empresas listadas na Bovespa. Para selecionar os tópicos de responsabilidade social e ambiental foram utilizados os sete critérios do estudo da SustainAbility e UNEP (2001). Para cada critério foram escolhidos eventos que geram notícias e informações (positivas e negativas) entre 2001-2005 publicadas no Jornal Valor Econômico. A metodologia de pesquisa de estudo de evento utilizando o modelo CAPM foi aplicada para medir mudanças anormais nos valores de ações. O evento que tem correlação mais positiva no valor das empresas é a formalização da intenção de migração para os níveis de governança da Bovespa e o evento tem uma correlação mais negativa é a greve ou a ameaça de greve. Não foram encontrados suficientes casos para gerar uma analise estatística significativa no caso dos eventos de corrupção e trabalho escravo. / [en] The objective of this study is to identify if the Brazilian market reacts to news and information that demonstrate corporate social and environmental responsibility (or a lack thereof) of the companies listed in Bovespa. To select the social and environmental responsibility topics the seven criteria from the SustainAbility and UNEP (2001) study was used. Events that generate news and information (positive and negative) were chosen for each criterion between 2001- 2005 published in the Jornal Valor Econômico. The event study methodology was applied using the CAPM model to measure the abnormality in the stock value. The event with the longest positive correlation in the company´s market value is the formalization for the intention to adhere to the governance levels of Bovespa. The event with the longest negative correlation is the strikes or strike threatens. Not enough cases were found to generate a significant statistical analysis corruption and slave labor.

L’histoire a très souvent opposé catholicisme et libéralisme. Tout du moins, les a-telle situés dans deux domaines séparés. Pour autant, cette opposition relève d’une confusion au sujet de la doctrine libérale qui s’en trouve figée dans une conception tronquée. À nos yeux le libéralisme est multiple. S’il convient de parler « des » libéralismes, il reste à penser ce qui les rapproche, la spécificité d’« un » esprit, de « son » esprit. Cette thèse a pour objectif de l’élucider et, pour ce faire, elle établit que le libéralisme dépend d’une conception de l’homme qui trouve sa source en terre chrétienne. En plus de rapporter les principales étapes de l’entrelacement des idées théologiques, philosophiques, économiques et de leur rôle dans la constitution « du » libéralisme, il s’agit donc de porter à la lumière la dépendance d’une doctrine philosophique et économique vis-à-vis d’un principe, « l’être-personne-en-relation », appelé à la féconder. / Catholicism and Liberalism have historically been subject to controversial debate. It’s a matter of fact that these two notions are considered as very different, if not opposed, in most people’s mind. However, this kind of antagonism can be explained by the basic confusion made about the liberal doctrine itself, actually opened to various understandings and that hence to an unrealistic scrutiny. In our opinion, liberalism can be understood as different levels of meanings. The main goal of our work is precisely to define a commune feature between these different opinions by adopting a specific “spirit” that fits with all of these interpretations. This thesis aims to get a better approch, in definig liberalism in generalas the result of a conception that came up in christian countries. In a first step, we have to relate the interlacing of theological, philosophic and economic ideas and their role in the constitution of Liberalism/ how they played a role in the constitution of Liberalism. In addition, it’s a question of putting the light on the dependence of Liberalism towards a concept, “être-personne-en-relation” that is fertilizing the philosophic and economic doctrine.

Dans les rapports familiaux, les mécanismes de la responsabilité paraîssent s’appliquer plus difficilement qu’ailleurs. Qu’il s’agisse d’engager la responsabilité des époux, ou bien celle d’un parent envers son enfant, ou même encore de juger un délinquant passionnel, il peut être malaisé de déterminer les parts de responsabilité et de culpabilité qui reviennent à chacun. L’élément affectif, qui n’est pas regardé en principe comme un objet possible du droit, est susceptible d’expliquer cette difficulté. L’objet de cette thèse est donc de découvrir ce que peut être cet affect, et s’il intervient effectivement de façon significative dans les responsabilités familiales. Dans la pensée classique, l’affect n’a pas d’autonomie, en ce sens qu’il est toujours assimilé et réduit à d’autres notions, telles que l’émotion ou la volonté. En le dégageant de ces réductions, pourtant, l’affect peut être un élément isolable, qui est clairement identifiable dans le lien conjugal ou dans la filiation. L’affect est ainsi un élément concret, mais aussi dynamique, en ce sens qu’il est doté d’une valeur normative. Il est donc capable, non seulement d’éclairer des situations familiales pour lesquelles la responsabilité, civile ou pénale, doit être mise en oeuvre, mais encore de porter une valeur, que le droit peut découvrir et protéger. / In family relations, responsibility mechanism seems to apply themselves with much more difficulty then elsewhere. Whether it engages the responsibility of the married couple, or the one of a parent towards his child, or even to judge a crime of passion, it can be difficult to determine the responsibility or guilt of each party. The affectif element, that is usually not considered like a text of law, is likely to explain this difficulty. Therefore, the purpose of this thesis is to discover what can be this affect, and if it indeed intervenes in a significant way in family responsibilities. In the classical thought, the affect has no autonomy, in a way that it is always assimilated and reduced to other notions such as emotion or free will. Removing these simplifications, the affect can be an element which can be isolated and clearly identified in the conjugal link or in filiation. Consequently, the affect is a concret element, but also dynamic, in the way it is doted by a normative value. It is therefore able, not only to enlighten family situations for which, civil or penal responsibility must be applied, but must also carry a value, that law may discover and protect.

Dans le colloque singulier, désormais désacralisé du soignant avec son patient, la charge responsabilisante pesant sur l’activité des praticiens médicaux n’a cessé de croître ces dernières décennies dans une société où les questions de santé sont prépondérantes. Exercée au sein d’un ordre social complexe et technique qui pose un principe d’intangibilité du corps humain, simultanément but et objet de la pratique médicale, cette dernière est susceptible d’engager la responsabilité pénale du praticien médical en raison de sa faute pénale non-intentionnelle. Or malgré le particularisme évident de l’activité médicale et alors que l’on peut redouter un phénomène de judiciarisation qui conduirait les praticiens médicaux de plus en en plus souvent devant les juridictions répressives, la responsabilité pénale du praticien médical ayant commis une faute non-intentionnelle est engagée selon les dispositions du droit pénal commun et selon le principe d’une culpabilité non-intentionnelle dérogatoire au primat de l’intention en droit pénal. En matière de responsabilité pénale, on ne cherche pas seulement le responsable d’une faute, mais le coupable d’un crime ou d’un délit. Ce constat invite à se demander si un praticien médical qui se verrait poursuivi en raison d’une faute médicale non-intentionnelle ayant entrainé le décès ou les blessures involontaires de son patient, a la faculté de prévoir les suites judiciaires et d’organiser efficacement sa défense. L’étude de cette question met en lumière un texte insuffisant, d’essence interprétative, reposant sur une culpabilité non-intentionnelle dans laquelle l’élément moral pourtant théoriquement nécessaire à la caractérisation infractionnelle mais si ténu, relève d’une fiction juridique. De fait, se pose la question de l’existence même d’une culpabilité en cas de faute non-intentionnelle. Ainsi, fragile en son principe et critiquable dans sa rédaction, le droit commun relatif à la faute non-intentionnelle conduit à une responsabilité du praticien médical exorbitante. Les travaux de recherche mettent en évidence un droit prétorien contingent des composantes de la faute pénale non-intentionnelle et notamment de ses composantes causales par l’effet d’une approche jurisprudentielle volontariste, créative et affranchie du texte. L’analyse révèle aussi une appréhension de la faute pénale médicale qui dépend de l’expertise médicale, légitime substantiellement mais illégitime au plan processuel car insuffisamment contradictoire. De sorte que ces deux caractéristiques de l’appréhension judiciaire de la faute pénale médicale permettent d’envisager l’opportunité d’une évolution légale. / In a society where the issues of health are prominent, the doctor-patient bond is now desecrated as the load of responsibility bearing on the activity of medical practitioners has not stopped growing these last decades.Exercising within a complex and technical social order that puts a principle of intangibility on the human body, simultaneously purpose and object of medical practice, the penal responsibility of medical practitioners may be engaged even if the penal fault was non intentional.Yet, in spite of the particularism of the medical activity, and whilst we could fear a phenomenon of judicialisation which could lead medical practitioners to be more often in the forefront of the repressive judicial system, the penal responsibility of the medical practitioner who has committed a non-deliberate fault is engaged according to common rules and the principle of a non-deliberate guilt that represents an exception in criminal law.In terms of penal responsibility, not only do we look for someone responsible of a fault, but also the culprit guilty of a crime or an offence.This observation raises the question: does a medical practitioner, pursued on the basis of a non-deliberate médical fault leading to the death or injury of his / her patient, have the faculty to foresee the judicial consequences and to effectively organise his / her defence.The study of this issue highlights an insufficient text, interpretative by nature, based on a non-deliberate guilt in which the moral element, theoretically necessary to fully characterise the offence, is a legal fiction.De facto, one can therefore query the very essence of guilt in case of a non-intentional offence.Thus, fragile in its principle and questionable in its wording, common criminal law relative to a non-deliberate fault has led to an exorbitant responsibility placed upon medical practitioners.Research has put forward evidence of a contingent of praetorian law with components of non-deliberate faults, and notably the causal components through a jurisprudential approach which is not only pro-active and creative but also liberated from the text.The analysis also reveals an apprehension of the penal medical fault which would depend on the medical expertise, substantially legitimate, but considered illegitimate from the criminal proceedings point of view as it is deemed insufficiently contradictory.These two characteristics of the judicial apprehension of the medical penal fault could allow us the possibility to envisage a legal evolution.

Cette thèse étudie le rôle et l’impact des groupes de pression dans le processus d'adoption d'uneréglementation environnementale. En effet, les controverses scientifiques de ces dernières années(OGM, Médiator, gaz de schiste) nous interrogent sur leurs effets, notamment lorsque la réalisation oul'ampleur d'un dommage environnemental et / ou sanitaire sont incertaines. En particulier, lors d'unedemande d'Autorisation de Mise sur le Marché d'un produit potentiellement dangereux, noussupposons que deux groupes de pression s'affrontent, représentant, respectivement, les intérêts d'uneindustrie et ceux des victimes d'un dommage : le premier milite pour son autorisation et le second pourson interdiction. Dans ce contexte, l'information détenue par le régulateur bénévole est primordiale.Présumant qu’il est inconscient, ex ante, de l'ampleur du dommage, nous nous interrogeons sur lapertinence d'écouter les groupes de pression afin de prendre une décision socialement efficace dans lecas où le groupe industriel fait face à un système de responsabilité, ex post. Pourtant, l'application dece système est imparfaite, suite à l'insolvabilité de l'industriel ou par le fait qu'il ne soit pas poursuiviou reconnu coupable. Lorsque le régulateur prend sa décision après l'affrontement des groupes depression, la mise en place d'un contest séquentiel, avec l'outsider qui joue en premier, est socialementpréférable. Par ailleurs, les conditions sous lesquelles le régulateur doit accorder son attention auxgroupes de pression plutôt que prendre sa décision sur la base d'une analyse coûts-bénéfices, utilisantses croyances a priori sur le dommage, sont caractérisées / This thesis examines the role and the impact of pressure groups in environmental regulation process.Indeed, in recent years, scientific controversies (GMO, Médiator, shale gas) have lead us to wondermore about their effects, especially when the achievement or the extent of environmental damage and /or health are uncertain. In particular, in the context of a market approval process of a potentialdangerous product, we assume that two pressure groups are fighting, representing respectively theinterests of industry and those of victims of damage: the first campaigns for its authorization and thesecond for its prohibition. In this context, information available to the voluntary regulator is important.Assuming that he is unaware of the magnitude of the damage ex ante, we question the relevance ofpaying attention to lobbyists to take a socially efficient decision, in a case where the industrial groupfaces a responsibility system, ex post. However, the application of this system is imperfect, because ofthe insolvency of the industry or by the fact either that the industrial group responsibility is notrecognized, or that the victims group does not request compensation for damages. When the regulatortakes his decision based on a contest, the introduction of a sequential contest in which the outsidermoves first is socially preferable. Moreover, the conditions under which the regulator has to payattention to the pressure groups rather than taking his decision based on a cost-benefit analysis, usinghis prior beliefs on damage, are characterized.

L’expansion du capitalisme a suscité des luttes à travers le monde, qui se sont exprimées contre les formes de domination et les divers types de déstructurations – sociopolitiques, économiques, culturelles, environnementales, notamment – issues d’un modèle homogénéisant. Face à l’amenuisement de la capacité de résilience de l’Ecosphère et à l’accroissement des inégalités inter et intra-sociétales, les acteurs de ces résistances anti-systémiques soulignent l’ « insoutenabilité » du système dominant qui porte atteinte au respect de la dignité des êtres humains et de l’intégrité de la Nature. Au sein de ces luttes, trois champs se distinguent par la fécondité de leur articulation à l’heure actuelle : le genre, les peuples autochtones et l’environnement. Peu étudiées dans leurs interrelations, ces catégories représentent des sphères essentielles dans l’analyse de la naissance et de la construction d’un autre ordre mondial, par les liens existants mais souvent masqués entre ces pans et par le potentiel de leur articulation avec d’autres groupements. L’émergence d’un socle de valeurs partagées par ces acteurs sociaux souligne une convergence autour d’une responsabilité éthique, qui implique de repenser la perception prédominante de l’altérité au sein du système dominant. Dans ce cadre, la redéfinition de la responsabilité, fondée sur les notions de réciprocité, de « care » et de « bien vivre », a permis de rassembler ces groupements autour d’une approche qui peut être qualifiée de solidaire et d’écocentrée. Si face à l’urgence sociale et environnementale actuelle, la reconnaissance de l’interdépendance de l’ensemble des composantes de l’Ecosphère, l’humanité y compris, est devenue une nécessité pour divers mouvements sociaux, les peuples autochtones et les mouvements écoféministes constituent les principaux sous-ensembles porteurs de cet en-commun. Reconnaître l’appartenance de l’humanité à l’Ecosphère implique d’adopter une vision du monde respectueuse des êtres humains et de la Nature qui doit se matérialiser dans la pratique par une organisation sociale fondée sur la justice sociale et environnementale. Partir des propositions existantes émanant des acteurs sociaux afin de penser à la construction d’un autre ordre mondial fondé sur une responsabilité solidaire et écocentrée permet de poser les fondements de l’élargissement futur de l’en-commun. / The expansion of the capitalism aroused struggles worldwide, which expressed themselves against the forms of domination and the various types of destructurations – sociopolitical, economic, cultural, environmental, in particular – stemming from a homogenizing model. In front of the decrease of the resilience capacity of the Ecosphere and of the increase of the inter and intra-societal inequalities, the actors of these anti-systematic resistances underline the « unsustainability » of the dominant system which affects the respect for the human being’s dignity and for the Nature’s integrity. Within these fights, three fields distinguish themselves by the fertility of their articulation at the moment : gender, indigenous peoples and environment. Little studied in their interrelations, these categories represent essential spheres in the analysis of the birth and the construction of another world order, by the existing often masked links between these fields and by the potential of their articulation with other groupings. The emergence of a core set of values shared by these social actors underlines a convergence around an ethical responsibility/ accountability, which implies to rethink the dominant perception of the otherness within the dominant system. In this frame, the redefining of the responsibility, based on the notions of reciprocity, care and « good life », allows to gather these groupings around an approach which can be considered as mutual and ecocentric. If in front of the current social and environmental urgency, the acknowledgment of the interdependence of all the constituents of Ecosphere, the humanity including, became a necessity for diverse social movements, indigenous peoples and the ecofeminist movements constitute the main carrier subsets of this « shared common ». To acknowledge the membership of the humanity in the Ecosphere implies to adopt a respectful world’s vision of the human beings and the Nature which has to materialize in the practice by a social organization based on social and environmental justice. To start from existing proposals emanating from social actors to think of the construction of another world order based on a collective and ecocentric responsibility allows to build the foundations of the future extension of the « shared-common ».

Explica y sustenta que los gastos que realizan las empresas mineras en favor de las líneas de influencia directa y el mantenimiento de las carreteras públicas de uso obligado por constituirse en vías de acceso son deducibles para la determinación de la renta imponible y el cálculo del impuesta a la renta sobre la base que el Principio de Causalidad el cual no debe interpretarse en sentido restrictivo, si no en sentido amplio dentro de los márgenes de normalidad y razonabilidad por lo que revisa la doctrina comparada, la doctrina local, como criterios del Tribuna Fiscal del Poder Judicial y el Tribunal Constitucional y la legislación casuística tributaria de un país eminentemente minero como es Chile. / Trabajo de investigación