Rémunération des dirigeants, structure de l’actionnariat et performance sociétale des entreprises

Adam Elage, Sami Ben Larbi () and Ali Dardour
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Sami Ben Larbi: CERGAM de Toulon - Centre d'Études et de Recherche en Gestion d'Aix-Marseille/Equipe de recherche de Toulon - CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon

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Abstract: Using neo-institutional and agency theories, this paper investigates the relationship between executive incentive compensation (IC) and social performance (CSP) of listed firms, and the impact of ownership structure on this relationship. Drawing on the overall structure of Wood's (1991) model, the CSP was approached from the perspective of the processes that govern it, namely, the political carriage of corporate social responsibility, its implementation and the results that flow from it. Using a methodology adapted to the longitudinal nature of the Vigeo-Eiris database (2004-2017), our paper shows that IC has a positive influence on CSP and that the shareholding structure does not alter this relationship.

Keywords: Rémunération des dirigeants; structure de l'actionnariat; performance sociétale; notation extra financière; Executive incentive compensation; Ownership structure; Corporate social performance (CSP; Non-financial ratings. (search for similar items in EconPapers)
Date: 2023-09-01
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Published in Recherches en sciences de gestion, 2023, 157, pp.277-304

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04527823

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