Management Control for Corporate Sustainability Execution: The Role of Employee Compensation

The research described in this thesis examines the characteristics, the benefits and the challenges associated with the implementation of management accounting systems in the field of Corporate Social Responsibility (CSR). Applied to the CSR context, management accounting relates to the identification, elaboration and communication of information about an organization's interactions with the society and the environment. Based on this information, firms are able to make decisions to achieve social and environmental objectives and provide evidence justifying the benefits and the costs of such actions. The study begins by focusing on green management and exploring the characteristics of Environmental Management Accounting (EMA) systems within firms. The first chapter informs the reader about the growing body of EMA research and reveals unexplored relevant aspects that need to be further investigated. The work also emphasizes the importance of developing new theoretical hypotheses and appropriate research designs to empirically tackle new aspects of EMA and gain understanding on the use of these practices. Subsequently, given the acknowledged importance of control systems in influencing the behaviour of individuals within organizations, the remaining two chapters of the dissertation focus on the functioning of CSR-linked incentives assigned to employees in the form of compensation plans. The second chapter examines the determinants influencing corporate provision of incentives for the attainment of environmental targets. Empirical analysis of a sample of international firms reveals that companies are likely to use green incentives as mechanisms to increase the efficacy in contracting with their employees as well as to respond to social influences. Finally, the third chapter investigates the effectiveness of contracting associated with the use of CSR-linked executive compensation. Empirical analysis of a sample of US-based companies shows that corporate choice to tie senior executives' pay to CSR targets promotes the firm's CSR performance. Cette thèse examine les caractéristiques, avantages et défis associés à l'utilisation des systèmes de contrôle de gestion dans le domaine de la Responsabilité Sociale des Entreprises (RSE). Dans le contexte de la RSE, les activités du contrôle de gestion impliquent l'identification, l'élaboration et la communication d'informations qui concernent les interactions des organisations avec la société et l'environnement. Avec ces informations les entreprises sont en mesure de prendre des décisions visant à atteindre les objectifs sociaux et environnementaux de l'organisation et de documenter les bénéfices et coûts de ces actions. Dès le début, la thèse se concentre sur les caractéristiques des systèmes de contrôle de gestion environnementale au sein des entreprises. Le premier chapitre passe en revue la littérature existante et révèle des aspects inexplorés. Pour ce faire, le travail suggère le développement de nouvelles théories ainsi que l'utilisation de méthodes appropriées. Ces dernières doivent permettre d'aborder empiriquement de nouveaux aspects des systèmes de contrôle environnemental et faciliter la compréhension sur l'utilisation de ces pratiques. Considérant l'importance des systèmes de contrôle pour influencer le comportement des individus au sein des organisations, la suite du travail se concentre sur le fonctionnement des contrats de rémunération des employées liées aux résultats de la RSE. Plus particulièrement, le deuxième chapitre examine les facteurs qui influencent la décision des entreprises d'assigner des objectifs environnementaux aux employées. L'analyse empirique d'un échantillon d'entreprises internationales montre que les entreprises sont susceptibles d'utiliser des mécanismes incitatifs écologiques pour augmenter l'efficacité des contrats ainsi que pour répondre aux influences sociales. Finalement, le troisième chapitre analyse l'efficacité des contrats de rémunération des dirigeants liés aux résultats de la RSE. L'analyse empirique d'un échantillon de sociétés américaines indique que le choix de l'entreprise de lier la rémunération des dirigeants à des objectifs de la RSE favorise la performance RSE de l'organisation.

Les Neurosciences au Tribunal: de la responsabilité à la dangerosité

In recent years, an explosion of interest in neuroscience has led to the development of "Neuro-law," a new multidisciplinary field of knowledge whose aim is to examine the impact and role of neuroscientific findings in legal proceedings. Neuroscientific evidence is increasingly being used in US and European courts in criminal trials, as part of psychiatric testimony, nourishing the debate about the legal implications of brain research in psychiatric-legal settings. During these proceedings, the role of forensic psychiatrists is crucial. In most criminal justice systems, their mission consists in accomplishing two basic tasks: assessing the degree of responsibility of the offender and evaluating their future dangerousness. In the first part of our research, we aim to examine the impact of Neuroscientific evidence in the assessment of criminal responsibility, a key concept of law. An initial jurisprudential research leads to conclude that there are significant difficulties and limitations in using neuroscience for the assessment of criminal responsibility. In the current socio-legal context, responsibility assessments are progressively being weakened, whereas dangerousness assessments gain increasing importance in the field of forensic psychiatry. In the second part of our research we concentrate on the impact of using neuroscience for the assessment of dangerousness. We argue that in the current policy era of zero tolerance, judges, confronted with the pressure to ensure public security, may tend to interpret neuroscientific knowledge and data as an objective and reliable way of evaluating one's dangerousness and risk of reoffending, rather than their responsibility. This tendency could be encouraged by a utilitarian approach to punishment, advanced by some recent neuroscientific research which puts into question the existence of free will and responsibility and argues for a rejection of the retributive theory of punishment. Although this shift away from punishment aimed at retribution in favor of a consequentialist approach to criminal law is advanced by some authors as a more progressive and humane approach, we believe that it could lead to the instrumentalisation of neuroscience in the interest of public safety, which can run against the proper exercise of justice and civil liberties of the offenders. By advancing a criminal law regime animated by the consequentialist aim of avoiding social harms through rehabilitation, neuroscience promotes a return to a therapeutical approach to crime which can have serious impact on the kind and the length of sentences imposed on the offenders; if neuroscientific data are interpreted as evidence of dangerousness, rather than responsibility, it is highly likely that judges impose heavier sentences, or/and security measures (in civil law systems), which can be indeterminate in length. Errors and epistemic traps of past criminological movements trying to explain the manifestation of a violent and deviant behavior on a biological and deterministic basis stress the need for caution concerning the use of modern neuroscientific methods in criminal proceedings.

La contribution bolivienne à la COP 21 au prisme de la justice environnementale

La contribution présentée lors de la Conférence sur le climat (COP 21) en décembre 2015 à Paris par les représentants boliviens a joui d'un certain écho médiatique. Elle entendait proposer des pistes d'action à double dividende, permettant à la fois d'aboutir à une gouvernance climatique plus « juste » et de construire un nouvel « horizon de civilisation » rompant avec le modèle de développement consumériste, extractiviste et capitaliste. Cet article a pour objectif de questionner, au prisme des différentes dimensions de la justice actuellement mobilisées (redistribution, reconnaissance et participation), les notions de justice sur lesquelles se fonde la contribution bolivienne, en différenciant deux niveaux: celui du discours et celui des outils proposés. Nous montrons qu'en privilégiant une conception redistributive de la justice, la contribution bolivienne tend paradoxalement in fine à ne pas pouvoir dépasser le « modèle de civilisation » et de développement qu'elle dénonçait.