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Trois essais sur l’intégration des critères RSE dans la rémunération des dirigeants : une contribution au contexte français
No full textThis thesis is structured in four complementary chapters aimed at understanding the dynamics between corporate governance and the integration of corporate social responsibility (CSR) criteria in executive compensation in the French context. The first chapter is a review of the literature on CSR/SD and corporate governance. The second chapter focuses on the internal governance factors (characteristics of the board of directors) that explain the integration of CSR criteria in executive compensation. The study aims to further identify the factors that push companies to adopt CSR-linked compensation schemes, in the short and long term. By conducting an extensive data collection process, we compiled a database on CSR-related compensation contracts. Our results reveal that companies adopting these agreements tend to display the presence of an independent CSR committee, a greater representation of women on their board of directors and better social and environmental performance. Our third chapter completes the first to obtain a global vision of the role of governance factors by focusing on external governance. More specifically, we are interested in the behavior of institutional investors towards the practice of integrating CSR criteria into executive compensation. We examine the heterogeneous characteristics of institutional investors. The results of our study indicate that the probability of adopting CSR compensation for executives is negatively related to the shareholding of institutional investors resistant to pressure. This result can be attributed to the shareholding structure of these investors in the French context with a majority of mutual funds, unlike the US context where pension funds reign over other types of investment. In addition, mutual funds prioritize the optimization of value in the short and medium term, while CSR results in the creation of value in the long term. Finally, in our fourth chapter, we focus on the moderating role of the adoption of CSR compensation for executives on the impact of institutional shareholding on the environmental and social performance of companies. In addition, we try to understand, at the French level, the position of the different institutional shareholders (banks, insurance companies, mutual funds and pension funds) on the dimensions of CSR (environmental and social). In addition, we test the effectiveness of managerial incentives for CSR (CSR compensation) as a tool to promote the CSR performance of companies. In this essay, we classified institutional investors following Brickley et al. (1988) into two distinct types, namely institutions resistant to pressure and those sensitive to it. We considered CSR compensation as a moderating variable in our model. The results show that, in the case of environmental performance (EP), the type of shareholder plays an important role. Specifically, ownership by pressure-resistant investors is associated with better firm PE. We find that ownership of firms by pressure-sensitive institutional investors does not have an impact on social and environmental performance (ESP). Moreover, CSR compensation exerts an overall positive moderating effect on the impact of institutional ownership on firm CSR performance.Ce travail de thèse est structuré en quatre chapitres complémentaires visant à comprendre la dynamique entre la gouvernance d'entreprise et l'intégration des critères de la responsabilité sociale des entreprises (RSE) dans la rémunération des dirigeants dans le contexte français. Le premier chapitre est une revue de la littérature sur la RSE/DD et la gouvernance des entreprises. Le deuxième chapitre se focalise sur les facteurs de gouvernance interne (les caractéristiques du conseil d'administration) explicatifs de l'intégration des critères RSE dans la rémunération des dirigeants. L'étude vise à approfondir l'identification des facteurs qui poussent les entreprises à adopter des régimes de rémunération liée à la RSE, à court et à long terme. En menant un vaste processus de collecte de données, nous avons compilé une base de données sur les contrats de rémunération subordonnée à la RSE. Nos résultats révèlent que les entreprises adoptant ces conventions ont tendance à afficher la présence d'un comité RSE indépendant, une plus grande représentation des femmes au sein de leur conseil d'administration et une meilleure performance sociale et environnementale. Notre troisième chapitre complète le premier pour obtenir une vision globale du rôle des facteurs de gouvernance en se focalisant sur la gouvernance externe. Plus précisément, nous nous intéressons au comportement des investisseurs institutionnels envers la pratique de l'intégration des critères RSE dans la rémunération des dirigeants. Nous examinons les caractéristiques hétérogènes des investisseurs institutionnels. Les résultats de notre étude indiquent que la probabilité d'adopter une rémunération RSE des dirigeants est négativement liée à l'actionnariat des institutionnels résistant à la pression. Ce résultat peut être attribué à la structure de l'actionnariat de ces investisseurs dans le contexte français avec une majorité de fonds de placement communs, contrairement au contexte états-unien où les fonds de pension règnent sur les autres types d'investissement. De plus, les fonds communs de placement priorisent l'optimisation de la valeur à court et moyen terme, alors que la RSE aboutit à la création de valeur à long terme. Enfin, dans notre quatrième chapitre, nous nous intéressons au rôle modérateur de l'adoption d'une rémunération RSE des dirigeants sur l'impact de l'actionnariat institutionnel sur la performance environnementale et sociale des entreprises. De plus, nous essayons de connaître, à l'échelle française, la position des différents actionnaires institutionnels (les banques, les compagnies d'assurance, les fonds de placement communs et les fonds de pension) sur les dimensions de la RSE (environnementale et sociale). Par ailleurs, nous testons l'efficacité de l'incitation managériale à la RSE (la rémunération RSE) comme outil pour promouvoir la performance RSE des entreprises. Dans cet essai, nous avons classé les investisseurs institutionnels suivant Brickley et al. (1988) en deux types distincts, soit les institutions résistantes à la pression et celles qui y sont sensibles. Nous avons considéré la rémunération RSE comme variable modératrice dans notre modèle. Les résultats montrent que, dans le cas de la performance environnementale (PE), le type de l'actionnariat joue un rôle important. Plus précisément, la propriété des investisseurs résistant aux pressions est associée à de meilleures PE des entreprises. Nous constatons que la propriété des entreprises par des investisseurs institutionnels sensibles à la pression ne produit pas d'impact sur la performance sociale et environnementale (PSE). De plus, la rémunération RSE exerce un effet modérateur globalement positif sur l'impact de l'actionnariat institutionnel sur la performance RSE des entreprises
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
The board of directors effect on the CSR executive compensation contracts : evidence from France
No full textInternational audienc
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
The board of directors effect on the CSR executive compensation contracts : evidence from France
No full textInternational audienc
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