L’agenda législatif sur la gouvernance d’entreprise soutenable: le point de vue des entreprises de l’Afep

Odile De Brosses

Revue internationale de droit économique, 2021, vol. t. XXXV, issue 2, 109-117

Abstract: French legislation increasingly requires that corporate social and environmental responsibility (CSR) issues be addressed in terms of corporate governance. The large French companies that are members of AFEP share the conviction that it is important to ensure that their organization is in line with the objective of sustainable development. They have unilaterally adopted commitments and procedures to do so. In addition, the corporate governance code for listed companies adopted by AFEP-MEDEF includes various recommendations on the necessary integration of environmental and social issues into the governance system. However, large French companies are also concerned that France is multiplying unilateral initiatives that are disconnected from European and international realities. They would prefer the adoption of a harmonized European framework compatible with international standards. The ecological issue once again raises classic questions of corporate governance. By extending the list of interests to be taken into consideration in the management of the company, the ecological crisis reinforces the importance of management in arbitrating conflicts in the company?s own interest.

Keywords: corporate social and environmental responsibility (CSR); corporate governance; reporting; employee shareholding; executive compensation; stakeholders (search for similar items in EconPapers)
Date: 2021
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