L'alerte éthique. 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: By means of studying a particular object, whistleblowing policies, I want to contribute with this communication to articulate several fields still separated today: corporate social responsibility and governance, on one hand, and individual social responsibility of engineers and managers. In a first, I will describe the difficulties encountered by the application of the Sarbanes-Oxley Act in France. In a second part, I will situate the emergence of institutionalized whistleblowing in a wide history: from the first whistleblowers of the 1970s to the various national, state or federal laws adopted throughout the world to give a legal protection to whistleblowers, to the actual legal texts already adopted in France in order to protect whistleblowers in some very specific situations. In the third part, I will deal with three questions: the managers' freedom of speech in company, the question of loyalty and the managers' social, professional and moral responsibility

Keywords: whistleblowing; Sarbanes-Oxley Act; professional ethics; business ethics; managers' social responsibility; alerte éthique; alerte professionnelle; loi Sarbanes-Oxley; éthique professionnelle; éthique d'entreprise; responsabilité sociale des cadres. (search for similar items in EconPapers)
Date: 2009-06-25
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Published in Colloque du Réseau International de Recherche sur les Organisations et le Développement Durable (RIODD), Jun 2009, Lille, France

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