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Les administratrices ont-elles une influence sur la qualité du reporting RSE ?
No full textInternational audienceThe quality of information contained in sustainability reports is essential for stakeholders to make good decisions. Since women are more attentive to the needs of others, we hypothesize that the proportion of women on corporate boards is associated with better disclosure practices, and more specifically, a higher likelihood of adopting the GRI standards. Our results using a sample of 143 French firms over the period 2006-2020 are consistent with this hypothesis. We also provide evidence of a critical mass of two women, or about one woman for 5 directors, for them to have a significant impact. However, the influence of women appears to be inhibited by the level of debt, suggesting that the firm’s financial strength is crucial to allow women to have the expected influence.La qualité des informations contenues dans les rapports de développement durable est essentielle pour permettre aux parties prenantes de prendre de bonnes décisions. Dans la mesure où les femmes sont plus attentives aux besoins des autres, nous formulons l'hypothèse que la part des femmes au conseil d'administration est associée à de meilleures pratiques de divulgation, et plus précisément, à une probabilité plus grande d'adopter les normes GRI. Nos résultats basés sur un échantillon de 143 entreprises françaises pour la période 2006-2020 confirment cette hypothèse. Nous montrons aussi qu'il existe un seuil critique de deux femmes, ou d'une femme pour 5 administrateurs, pour que les femmes aient un impact significatif. Il ressort toutefois que l'influence des femmes est atténuée par le niveau de la dette, ce qui indique que la solidité financière de l'entreprise est une condition primordiale pour permettre aux femmes d'avoir l'influence attendue
Carbon performance and firm value of the World's most sustainable companies
No full textInternational audienc
Agility in humanitarian supply chain: an organizational information processing perspective and relational view
No full textInternational audienceAbstract Humanitarian organizations are increasingly facing challenges in terms of improving the efficiency and the effectiveness of their disaster relief efforts. These challenges often arise due to a lack of trust, poor collaboration and an inability to respond to disaster affected areas in a timely manner. Our study attempts to understand how these challenges are overcome by seeking answers to questions related to the topics of swift-trust, collaboration and agility in humanitarian supply chains. For instance, in our study we have attempted to examine how information sharing and supply chain visibility in humanitarian supply chains improve the swift-trust among the humanitarian actors engaged in disaster relief operations. Further, we attempt to understand how-swift trust, commitment and collaboration among the humanitarian actors improve the agility in humanitarian supply chains. In our study we provide both theoretical and data-driven answers to our stated research gaps. Our theoretical model is firmly grounded in organizational information process theory and relational view. We tested our research hypotheses using variance based structural equation modelling with survey data collected using a web based pre-tested instrument from 147 NGOs respondents drawn from the National Disaster Management Authority database. Our results help to advance the theoretical debates surrounding “swift-trust”, “collaboration” and “agility” in humanitarian settings. We further provide direction to managers engaged in disaster relief operations. The humanitarian actors engaged in disaster relief often fail to understand how to build swift-trust. Moreover, how swift-trust further affects commitment and collaboration which in turn further affect agility in humanitarian supply chains. Thus humanitarian organizations must understand how information sharing and supply chain visibility is key to swift-trust among humanitarian actors and agility in humanitarian supply chains. Finally, we outline the limitations of our study and offer some future research directions for investigation
Backcasting world trade growth using data reduction methods
No full textInternational audienceThis paper compares backcasting performance of models based on variable selection to dynamic factor model for backcasting the world trade growth rate with two months ahead. The variable selection models are specified by applying penalised regressions and an automatic general-to-specific procedure, using a large data set. A recursive forecast study is carried out to assess the backcasting performance by distinguishing crisis and non-crisis periods. The results show that, some selection-based models exhibit a good backcasting performance during both periods. The more accurate backcasts seem to be SCAD, adaptive Elastic-Net and adaptive SCAD during the global financial crisis (GFC) and COVID-19 crisis, whereas it seems rather Lasso, Elastic-Net, adaptive Lasso and DFM during the noncrisis period. Amongst the predictors for backcasting world trade growth, it appears that the index of global economic conditions proposed by Baumeister et al. (The Review of Economics and Statistics, 2020), the PMI indicator on new export orders in manufacturing sector and the MSCI world index are relevant
Dynamic capabilities: New ideas, microfoundations, and criticism
No full textInternational audienceAbstract In this special issue, we have collected 13 articles that offer new vantage points for research on dynamic capabilities. We offer a selection of thought-provoking papers that advance current thinking on dynamic capabilities and provide directions for new inquiries using the dynamic capability framework. The microfoundations of dynamic capabilities have increasingly received interest. This special issue offers a range of conceptual methodological approaches to deepen our understanding of the issues surrounding the microfoundations of dynamic capabilities
Simulating the Cause: How Grassroots Organizations Advance Their Credibility Through the Dramaturgical Curation of Events
No full textInternational audienceTo survive, nascent grassroots organizations—and their respective causes—must earn the trust of various audiences that can impact credibility advancement. However, it can be quite difficult for grassroots organizations to access suitable settings, times, and collocated audiences. One context that can yield this type of access is an event as it constitutes a rare opportunity for organizations to engage in practices that impact credibility advancement. We investigate how a volunteer-based grassroots organization orchestrates a high-profile event at the United Nations to promote African diaspora entrepreneurs as a valuable force in the mitigation of development challenges in their home countries. We employ qualitative data collected from ethnographic observations, interviews, and secondary sources and apply grounded theory approaches to demonstrate how organizational credibility can be advanced through performative strategizing within event settings. Drawing from heuristics used in theatrical performances, we found that the grassroots organization mobilized specific audience groups in participative role-playing across two acts, thereby producing and consecrating a temporary simulacrum of a cause-related community it claimed to represent. Our findings demonstrate how an unproven organization can strategically use audience mobilization to convert event settings into performative spaces for simulacrum creation and credibility advancement
Stimulants of behavioural change: accounting education schism and gender
No full textInternational audiencePurposeThis paper aims to identify differences in auditors’ behaviour who have undergone work-integrated learning (WIL) versus the classical accounting education.Design/methodology/approachIn addition to the education factor, auditors’ perception is assessed in scenarios when facing time budget pressure and time deadline pressure. The gender factor is included to highlight any behavioural differences between male and female auditors. Senior auditors working at the Big Four firms in the UK have participated in this survey.FindingsThe results show, from an educational perspective, that traditional accounting program is perceived as a catalyst of dysfunctional audit behaviour in comparison to WIL program that demonstrated a higher degree of ethicality. Furthermore, the results identify male auditors as having more tendency to behaving dysfunctionally when compared to their female counterparts.Practical implicationsThis paper goes beyond assessing auditors’ ethical actions under work-related stresses, to identifying the differences in their behaviour based on their academic background. It can be used as a tool for audit practitioners and accounting faculty by highlighting the factors leading to dysfunctional behaviour and trying to mitigate them.Originality/valueThe added value of the research paper is that it sheds light on one of the most issues faced by auditors and employees in general. Time pressures embedded in most businesses can harm organizations badly in relation to the behaviour of their employees
Cross-Border Venture Capital Valuation: Business-Cycle, Institutional Factors, and Distance
No full textInternational audienceVenture capital investment is a key topic-of-interest in trade-investment ecosystems. While several studies explore the venture capital and start-up ecosystem examining valuations, relatively-few studies delve deeper into the role of macro-level economic factors in influencing start-up deals and valuations. Using a dataset of 1,089 venture-capital investments, containing 1,042 unique EU and EEA, this study examines macroeconomic, macro-sectoral, and macro-level institutional influences on the venture capital market landscape in European markets, finding that while local venture-capital market-size drives start-up valuations, as do growth and business cycle conditions, valuation-impacts show evidence of cross-border yield-chasing. Institutional factors meanwhile, impact valuations via both investors' home markets and acquisition-target markets, with investor-country taxes having the stronger valuation impact, whereas selfdealing regulation and non-tariff barriers can also impact startup-valuations. Valuation and venture capital markets driven by investor characteristics, by differences between investor and start-up, and by macro-level differences between the investor's market and the start-up's market
