L'alerte professionnelle en France: un outil problématique au coeur de la RSE
Christelle Didier ()
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Christelle Didier: LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique, Département d'éthique / Centre d'Ethique Technologique - UCL - Université catholique de Lille
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Abstract:
This communication focused on of singulars tools, whistleblowing procedures, is part of a larger research project which goal is to build bridges between several disconnected fields, corporate governance and individual responsibility. Analysing the discussions caused in France by the application of the Sarbanes Oxley Act, the author intends here to show that the institutionalization of "denonciation" procedures in France is more independant from the pressures of the US requirements that followed the vote of SOX than it seamed when those procedure started to be more visible.
Keywords: whistleblowing; Sarbanes-Oxley Act; business ethics; corporate social responsibility; alerte éthique; alerte professionnelle; loi Sarbanes-Oxley; éthique d'entreprise; responsabilité sociale des entreprises (search for similar items in EconPapers)
Date: 2009-06-25
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Published in 4e colloque du RIODD (Réseau international de recherche sur les Organisations et le Développement Durable), Jun 2009, Lille, France
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