LA BRUSLERIE Hubert de

< Back to ILB Patrimony
Affiliations
  • 2012 - 2018
    Dauphine recherches en management
  • 2012 - 2015
    Université Paris-Dauphine
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2003
  • 1996
  • 1994
  • 1993
  • 1992
  • 1990
  • CSR, corporate governance and debt choices.

    Hubert DE LA BRUSLERIE
    Revue Organisations & territoires | 2018
    We distinguish a first level of CSR, that of "accountability" or transparency. This concept is well identified by accountants and corporate governance analysts. However, communication on CSR can itself be used in an opportunistic way. The notion of responsibility is a powerful governance mechanism that refers to an external legal device. Its implementation is complex and we show the limits of a legal apprehension of CSR within the objective function of the company. Internal regulation allows for the direct integration of the concerns of certain stakeholders. We show this by taking the particular example of the company's creditors and the configuration of the agency relationship between them and the controlling shareholders. Finally, the disciplinary role of debt is conditioned by the level of interest rates and the macroeconomic context.
Affiliations are detected from the signatures of publications identified in scanR. An author can therefore appear to be affiliated with several structures or supervisors according to these signatures. The dates displayed correspond only to the dates of the publications found. For more information, see https://scanr.enseignementsup-recherche.gouv.fr