Sociétés à mission. Une étude des comités de mission

Blanche Segrestin (), Jérémy Lévêque () and Kevin Levillain ()
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Blanche Segrestin: CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique
Jérémy Lévêque: CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique
Kevin Levillain: CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique

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Abstract: As a new legal form of company, the société à mission introduces a mission committee responsible for overseeing compliance with the social and environmental objectives set out in its constitution. Based on an empirical study, this article characterizes the associated governance mechanism: the committee does not represent stakeholders and goes beyond performance reporting. It questions the alignment of managerial decisions with these objectives and encourages the company to reopen the space of possible choices to respect them. This constitutes a form of generative control that could be particularly valuable in steering sustainability transitions.

Keywords: mission; gouvernance; sociétés; entreprise; responsabilité; participation; finalité (search for similar items in EconPapers)
Date: 2025-08
Note: View the original document on HAL open archive server: https://hal.science/hal-05234858v1
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Published in Revue Française de Gestion, 2025, 4, pp.213 - 233. ⟨10.1684/rfg.2025.93⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05234858

DOI: 10.1684/rfg.2025.93

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