Bibliographie sélective OHADA

Les études de procédure civile et de droit de l’Union ont longtemps été tenues pour distinctes, les questions procédurales étant surtout envisagées à travers le droit international privé et le droit procédural transnational. Depuis le début des années 2000, l’intensification de l’harmonisation européenne a rendu inévitable la confrontation de certaines règles nationales avec les principes fondamentaux du droit de l’Union, dont la primauté. Si la Cour de justice rappelle l’importance de l’autonomie procédurale des États membres, celle-ci reste encadrée par l’équivalence et l’effectivité : lorsque des règles internes entravent la protection effective des droits issus du droit de l’Union, le juge national peut être tenu de les écarter. L’usage croissant de ces limites alimente une crise de l’autonomie procédurale, visible en Italie et en France, la jurisprudence de la CJUE – proche d’un ius superveniens – imposant des solutions parfois difficiles à concilier avec les traditions nationales. La thèse retrace d’abord l’histoire du procès civil et son lien avec l’État de droit, puis analyse le renvoi préjudiciel, mobilisé aussi pour des enjeux procéduraux et institutionnels. Les affaires Fininvest et SPV Project mettent en lumière la tension entre primauté et stabilité de la chose jugée, notamment en matière d’injonction de payer et de contrôle ex officio des clauses abusives ; l’arrêt Randstad illustre une fonction de coordination possible au sein de l’ordre interne. Le dernier chapitre examine le rôle des cours constitutionnelles, l’érosion des contre-limites et plaide pour une clarification législative des frontières de la compétence de l’Union en matière procédurale. Civil procedure and EU law were long treated as separate fields, with procedural questions framed mainly through private international and transnational procedural law. Since the early 2000s, however, EU harmonisation has made confrontation with core principles, above all the primacy of EU law, unavoidable. While the Court of Justice affirms Member States’ procedural autonomy, that autonomy is bounded by equivalence and effectiveness: where national rules hinder the practical effect of EU rights, national judges may be required to disapply them. Over the last two decades, these limits have been applied with growing intensity, putting Italian and French procedural traditions under strain. CJEU case law, operating almost as ius superveniens, increasingly drives solutions hard to reconcile with established categories. The thesis first reconstructs the historical link between civil procedure and the rule of law, highlighting the judiciary’s role in the balance of powers. It then analyses the preliminary ruling as the key vehicle of the Court’s authority, now used not only for substantive EU law but also for national procedural and judicial arrangements. Case studies include Fininvest and SPV Project, which expose the tension between primacy and the stability of res judicata (including injunction proceedings and ex officio control of unfair terms), and Randstad, showing how preliminary references may coordinate conflicts between domestic jurisdictions. The final chapter considers possible responses, focusing on constitutional courts and the limits of counter-limits, and argues for a clearer legislative definition of EU competence in procedural matters.

Cette étude se propose d’interroger l’idée selon laquelle le droit de la famille, à l’heure du développement du pluralisme familial et de l’essor du rôle de l’autonomie de la volonté, aurait perdu, au moins pour partie, sa vocation à exercer une fonction normative. Chacun semblant, désormais, pouvoir faire ses propres choix en matière de vie privée et familiale, notamment en choisissant la forme et l’étendue de son union, il faudrait en conclure que le droit de la famille ne vient plus, aujourd’hui, défendre de modèles. Il deviendrait alors le simple support technique de l’exercice des libertés individuelles en matière familiale. Pour étudier ces phénomènes, nous étudierons plus spécifiquement le cas des obligations alimentaires, support juridique des solidarités intrafamiliales. Confronter les obligations alimentaires à l’évolution d’une part du droit de la famille, et d’autre part de l’appréhension sociale du groupe familial, permettra ainsi de révéler aussi bien les transformations de la fonction normative du droit de la famille contemporain que les besoins de réforme en matière de solidarité intrafamiliale. Cette analyse nous conduira à établir qu’en matière de fonction normative de droit de la famille, il faut davantage évoquer une transformation qu’un retrait. Réinvestie, la fonction normative du droit de la famille contemporain, si elle semble s’éloigner de sa vocation initiale à défendre un modèle familial unique, paraît toutefois défendre des modèles comportementaux en matière de vie familiale, articulés autour d’un certain nombre de principes fondamentaux tels que la protection de l’intérêt de l’enfant, la promotion de l’égalité entre les hommes et les femmes, ou encore la volonté de pacification des relations intrafamiliales. This study aims to examine the idea that family law, at a time of growing family pluralism, and of the rise of the role of autonomy of will, has lost, at least in part, its normative function. Now that everyone seems to be able to make their own choices in matters of private and family life, particularly in choosing the form and scope of their union, it must be concluded that family law no longer serves to defend models. It has thus become a mere technical support for the exercise of individual freedoms in family matters. To examine these phenomena, we will study more specifically the case of maintenance obligations, the legal basis for intra-family solidarity. Comparing maintenance obligations with developments in family law on the one hand and the social perception of the family group on the other will reveal both the changes in the normative function of contemporary family law and the need for reform in the area of intra-family solidarity. This analysis will lead us to realize that, when it comes to the normative function of family law, it is more accurate to speak of a transformation than a withdrawal. Reinvigorated, the normative function of contemporary family law, while seemingly moving away from its initial purpose of defending a single family model, nevertheless appears to defend behavioral models in family life, based on a number of fundamental principles such as protecting the interests of children, promoting equality between men and women, and seeking to pacify intra-family relations.

Esta dissertação tem como objetivo analisar os limites jurídicos e o regime de responsabilidade aplicáveis à atuação de credores e demais terceiros alheios à estrutura societária que, direta ou indiretamente, influenciam o controle societário interno em deliberações societárias de sociedades por ações. Trata-se de uma temática ainda incipientemente explorada pela doutrina brasileira, o que impõe desafios teóricos relevantes e reforça a pertinência da investigação. A partir de uma abordagem fundamentada no ordenamento jurídico brasileiro, a pesquisa busca compreender de que modo agentes externos podem interferir no exercício do direito de voto e na condução das decisões estratégicas da companhia. A pesquisa desenvolveu-se inicialmente com a delimitação conceitual e histórica do direito de voto, examinando a dissociação entre a titularidade das ações e o efetivo exercício desse direito, a identificação do acionista controlador e as formas juridicamente reconhecidas de exercício do poder de controle. Na sequência, são analisados figuras ou institutos jurídicos que permitem a influência externa sobre o controle societário - como o penhor de ações, a alienação fiduciária em garantia, o usufruto, cláusulas de veto em geral e a figura do chamado "controle externo" - com ênfase nos efeitos decorrentes de consentimentos prévios ou autorizações concedidas por esses agentes em deliberações societárias. Diante da ausência de regulamentação específica sobre a atuação de credores ou terceiros no âmbito societário, bem como da não recepção, pelo ordenamento jurídico brasileiro, do controle externo como forma legítima de poder de controle, propõe-se uma construção doutrinária orientada à definição de limites objetivos para essa atuação. A proposta leva em consideração os riscos de conflito de interesses entre agentes externos, acionistas e a companhia e a análise da obrigatoriedade (ou não) de observância do interesse social por parte desses terceiros, no curso do processo de influência sobre os acionistas formalmente detentores do controle. Ao final, busca-se responder se o direito societário brasileiro oferece, ainda que de maneira indireta, mecanismos eficazes para coibir eventuais abusos na atuação de terceiros sobre o controle societário, e, em caso de violação, quais as consequências jurídicas e o regime de responsabilidade aplicável. This dissertation aims to analyze the legal boundaries and liability regime applicable to the conduct of creditors and other third parties external to the corporate structure who, directly or indirectly, influence internal corporate control in the decision-making processes of joint-stock companies. This topic remains incipiently addressed in Brazilian legal scholarship, which presents significant theoretical challenges and underscores the relevance of this investigation. Grounded in the Brazilian legal framework, the research seeks to understand how external agents may interfere with the exercise of voting rights and the formulation of strategic decisions within companies. The study begins with a conceptual and historical analysis of voting rights, examining the disassociation between share ownership and the actual exercise of voting power, the identification of the controlling shareholder, and the legally recognized forms of exercising corporate control. Subsequently, the dissertation examines legal mechanisms and arrangements that allow third-party influence over corporate control - such as share pledges, fiduciary transfers of shares in guarantee, usufruct rights, general veto clauses, and the so-called external control - with particular emphasis on the effects arising from prior consents or authorizations granted by these agents in corporate deliberations. Given the absence of specific regulation regarding the role of creditors or third parties in corporate governance, and considering that Brazilian law does not recognize external control as a legitimate form of exercising corporate power, this study proposes a doctrinal framework aimed at defining objective limits to such conduct. The proposal takes into account the risks of conflicts of interest among external agents, shareholders, and the company itself, as well as the analysis of whether these third parties must observe the corporate interest during the process of influencing shareholders who formally hold control. Finally, the dissertation seeks to determine whether Brazilian corporate law provides, even if indirectly, effective mechanisms to prevent abuses in third-party influence over corporate control and, in case of violations, what legal consequences and liability regimes are applicable.

Les Constitutions en Afrique ne sont pas étrangères au droit de la famille. On peut, certes, leur reprocher de régir avec parcimonie les types de comportements familiaux, mais elles ont le mérite de consolider la structure familiale comme le principal agent de socialisation, transmettant les valeurs, les normes et les coutumes. Dans le contexte africain en revanche, l’émergence d’une nouvelle forme familiale, la famille homoparentale ou, encore, homoparentalité sape lentement les normes traditionnelles et ouvrent des perspectives nouvelles sur la notion de famille. A la vérité, les bases constitutionnelles du droit de la famille en Afrique permettent de dégager les lignes fortes de « la famille africaine » comme entité et comme objectif de transmission des valeurs sociales et morales. African constitutions are not unrelated to family law. While they can certainly be criticized for reacting sparingly to types of family behavior, they have the merit of consolidating the family structure as the main agent of socialization, transmitting values, norms, and customs. In the African context, however, the emergence of a new family form, the same-sex family or, even, same-sex parenting, seems to challenge traditional norms and open new perspectives on the notion of family. In truth, the constitutional foundations of family law in Africa allow us to identify the strong lines of « the African family » as an entity and as an objective of transmitting social and moral values.

Dans un souci d'évolution du droit du divorce, le législateur malien a, à travers la loi n° 2011-087 du 30 décembre 2011 portant Code des personnes et de la famille, procédé à sa libéralisation dans l'optique de donner plus de liberté aux époux voulant dissoudre leur union. À cet effet, la voie choisie par le législateur malien fut la diversité des cas de divorce, comme ce fut également le cas dans la législation française avec la loi n° 75-617 du 11 juillet 1975, maintenue et peaufinée par celle du 26 mai 2004, mais également dans certaines législations sous-régionales telles que les législations sénégalaise (loi n° 72-61 du 12 juin 1972) et béninoise (loi n° 2002-07 du 24 août 2004). Outre le divorce-sanction, le législateur malien a introduit deux nouveaux cas de divorce : le divorce par consentement mutuel et le divorce pour rupture de la vie commune. Parallèlement à sa politique de libéralisation du divorce, le législateur malien a également tenté de le dédramatiser. En ce sens, une place importante a été, pour la première fois, accordée à la volonté des époux dans le règlement des effets du divorce et à la constatation objective de l'échec du mariage. La déconnexion de certains effets du divorce de la notion de faute participe également à cette politique de dédramatisation du divorce. L'idée fondamentale d'une telle réforme du droit du divorce réside dans la volonté du législateur malien, à l'instar du législateur français de 1975, d'adapter le droit du divorce aux réalités conjugales, de responsabiliser les époux, de promouvoir la liberté individuelle au sein de la cellule conjugale et de dédramatiser le divorce. Mais ces objectifs ont-ils été atteints ? Quelques années après l'adoption du Code des personnes et de la famille, nous observons globalement un échec patent de la politique de libéralisation et une dédramatisation mitigée du divorce. Ce constat nous amène à procéder à un profond aménagement du droit du divorce, avec comme objectif de consacrer au profit des époux, un droit au divorce pacifique, respectueux des engagements internationaux et de l'ordre public familial en droit malien. In an effort to develop divorce law, the Malian legislator has, through Law no. 2011-087 of 30 December 2011 on the Code of Persons and the Family, proceeded with its liberalization with a view to giving more freedom to spouses wishing to dissolve their union. To this end, the path chosen by the Malian legislator was the diversity of divorce cases, as it was also the case in French legislation with Law no. 75-617 of July 11, 1975, maintained and refined by that of May 26, 2004, but also in certain sub-regional laws such as Senegalese (law no. 72-61 of June 12, 1972) and Beninese (law no. 2002-07 of August 24, 2004). In addition to divorce-sanction, the Malian legislator has introduced two new cases of divorce: divorce by mutual consent and divorce for breakdown of life together. In parallel with its policy of liberalization of divorce, the Malian legislator has also attempted to de-dramatize it. In this sense, an important place was given for the first time to the will of the spouses in the settlement of the effects of divorce and to the objective determination of the marriage breakdown. The disconnection of certain effects of divorce from the notion of fault also contributes to this policy of de-dramatizing divorce. The fundamental idea of such a reform of divorce law lies in the will of the Malian legislator, following the example of the French legislator of 1975, to adapt divorce law to conjugal realities, to empower the spouses, to promote individual freedom within the conjugal cell and to de-dramatize divorce. But have these objectives been achieved? A few years after the adoption of the Code of Persons and the Family, we generally observe an obvious failure of the liberalization policy and a mixed de-dramatization of divorce. This observation leads us to proceed with a profound adjustment of divorce law, with the aim of enshrining for the benefit of the spouses, a right to peaceful divorce, respectful of international commitments and family public order in Malian law.

La veuve en Côte d’Ivoire et particulièrement celle des Dida de Téhiri est considérée comme un mineur qui bénéficie sous certaines conditions de droits en concurrence avec la belle famille. Par contre, si d’autres droits ne lui sont pas accordés, c’est parce que c’est un principe général appliqué à la femme. Cependant, on note une évolution partielle de son statut. Cette évolution lui donne le droit d’option matrimonial après le décès de son époux et lui permet de bénéficier du droit de propriété sur les biens mobiliers et du droit d’usage sur les biens immobiliers sous réserve des conditions de « dignité » successorale. L’analyse de ce sujet nous a conduit à soutenir que le statut de la veuve cadre avec la réalité sociale de cette société en dépit des changements que subit ladite société. The widow in Ivory Coast, and particularly that of the Dida of Tehiri, is considered a minor who, under certain conditions, benefits from rights in competition with the in-laws. On the other hand, if other rights are not granted to her, it is because this is a general principle applied to women. However, there has been a partial evolution of her status. This evolution gives her the right of matrimonial option after the death of her husband and allows her to benefit from the right of ownership over movable property and the right of use over immovable property subject to the conditions of inheritance "dignity". The analysis of this subject has led us to argue that the status of the widow fits in with the social reality of this society despite the changes that the said society is undergoing.

La procédure de régularisation fiscale en France des avoir étrangers non déclarés témoigne du combat de l'administration fiscale contre l'omission des déclarations des comptes bancaires et autres actifs situés hors de l'État de résidence des contribuables.À grand renfort de moyens matériels et humains ainsi que d'un arsenal juridique efficaces assurant une synergie des autorités compétentes à déceler une telle fraude, la présente étude traite également des enjeux et autres failles gravitant autour de cette procédure de mise en conformité fiscale.Dans cette optique, il convient de s'intéresser aux causes de la fraude fiscale et la favorisant, de s'interroger sur la volonté persistante à vouloir dissimuler ses avoirs à l'administration fiscale et enfin, de démontrer en quoi les mécanismes instaurés de dissuasion contre une telle fraude tendent conformément aux valeurs démocratiques. The procedure for the tax regularization of undeclared foreign assets in France testifies to the tax authority its fight against the omission of declarations of bank accounts and other assets located outside the tax residence of taxpayers.With the help of material and human resources as well as an effective legal arsenal ensuring a synergy of the competent authorities to detect such fraud, the present study also deals with the issues and other loopholes revolving around this tax compliance procedure.With this in mind, it is necessary to look at the causes of tax fraud and encourage it, to question the persistent desire to hide one's assets from the tax authorities and finally, to demonstrate how the mechanisms put in place to deter such fraud tend in accordance with democratic values.

L’étude du domaine public mobilier et immatériel en droit africain francophone révèle une évolution juridique contrastée. Historiquement ancrée dans la summa divisio romaine, la domanialité publique fut longtemps limitée aux seuls biens immobiliers, excluant les biens meubles et incorporels. Cette conception, influencée par la doctrine et la jurisprudence françaises du XIXe siècle, a progressivement cédé la place à une reconnaissance législative du domaine public mobilier, consacrée en France par l’ordonnance de 2006. Néanmoins, dans les États ouest-africains, cette reconnaissance reste timide et non systématique. Seul le Mali dispose d’une définition explicite du domaine public mobilier, tandis que les autres pays privilégient une protection sectorielle, notamment via les législations sur le patrimoine culturel. Les critères retenus, souvent calqués sur le modèle français du bien « insusceptible d’appropriation privée », peinent à saisir la spécificité des biens mobiliers et immatériels. S’agissant du patrimoine immatériel, son identification et sa valorisation soulèvent des défis conceptuels et pratiques. Malgré l’émergence d’une économie de la connaissance et la multiplication des textes encadrant les données publiques, les systèmes juridiques africains peinent à conceptualiser un véritable droit de l’immatériel public. Les enjeux de gouvernance numérique, de protection des données et de valorisation économique de ces actifs restent insuffisamment maîtrisés, dans un contexte marqué par la fracture numérique et les impératifs de sécurité nationale. En définitive, la consistance du domaine public africain demeure incertaine, tiraillée entre des héritages juridiques inadaptés et les nécessités d’une modernisation face aux mutations économiques contemporaines.

Cette thèse propose une analyse renouvelée du contentieux des pactes d’associés en l’appréhendant comme un risque juridique structurel, et non comme une simple contingence factuelle. L’étude met d’abord en lumière la fonction particulière des pactes, entendus comme instruments de couverture de l’aléa social qui traversent le contrat de société. Les engagements qu’ils contiennent – mécanismes de transfert de droits sociaux ou stipulations permettant d’exiger un comportement – révèlent toutefois des fragilités propres, susceptibles de nourrir des contestations au moment de leur mise en œuvre. L’analyse systématise alors les voies de remise en cause possibles et montre que le risque contentieux dépend autant des mécanismes juridiques en cause que de la compétence des parties à activer ou non ce contentieux. Face à ce constat, la recherche élabore un modèle contractuel de traitement du risque contentieux, fondé sur la notion autonome de contrainte, exercée à destination des parties ou du juge. Par des techniques telles quel a renonciation, les prérogatives d’interprétation, les accords de qualification ou de régime, ce modèle permet d’anticiper et d’encadrer les contestations. Appliqué aux différents types d’engagements rencontrés dans les pactes d’associés, ce modèle démontre sa pertinence tout en révélant les frontières de la contractualisation. Il ne supprime pas toute possibilité de litige, mais permet d’en saisir la logique et d’en proposer un traitement structuré dès l’origine du contrat. This thesis offers a renewed analysis of litigation arising from shareholders’ agreements by approaching it as a structural legal risk, and not as a mere factual contingency. The study first highlights the particular functionof such agreements, understood as instruments for covering the social uncertainty that runs through the company contract. The commitments they contain – mechanisms for the transfer of shares or stipulations requiring a certain behaviour – nevertheless reveal their own fragilities, likely to fuel disputes at the time of their implementation. The analysis then systematises the possible avenues for challenge and shows that litigation risk depends as much on the legal mechanisms involved as on the parties’ ability to activate or not activate such litigation.In response to this observation, the research develops a contractual model for the treatment of litigation risk,based on the autonomous notion of constraint, exercised either towards the parties or towards the judge.Through techniques such as waiver, interpretative prerogatives, and qualification or regime agreements, this model makes it possible to anticipate and frame potential disputes.Applied to the different types of commitments found in shareholders’ agreements, this model demonstrates its relevance while revealing the boundaries of contractualisation. It does not eliminate all possibilities of litigation, but enables one to grasp its logic and to propose a structured treatment from the very origin of the contract.

L’affaire C-252/21 (Meta c. Bundeskartellamt) traite de la conformité du RGPD avec les pratiques commerciales de Meta et explore la question du rôle de la protection des données dans l’équilibre du jeu de la concurrence, notamment en matière d’abus de position dominante. Elle met d’abord en avant l’hypothèse selon laquelle la collecte et le traitement illicite de données pourraient constituer un facteur de verrouillage du marché à l’endroit des potentiels concurrents tout en renforçant la position dominante de Meta. Ensuite, elle conforte l’idée selon laquelle créer de la concurrence loyale entre les exploitants des données personnelles pourrait constituer un levier capable de renforcer la protection des données personnelles. Bien plus encore, on pourrait déduire de cette affaire un dualisme patent entre l'ultralibéralisme des marchés voulu par le système capitaliste américain, qui prend fait et cause pour le comportement prédateur de Méta, et la volonté protectrice de l’UE à travers son dispositif RGPD et ses politiques anticoncurrentielles. Il s’agira alors pour nous d’analyser l’impact du modèle économique de Meta sur le droit de la concurrence tout en s’interrogeant sur la capacité des outils réglementaires à répondre à la problématique d’abus de position dominante.

Artificial Intelligence's (AI) technology growing rapidly has caused the newly added layer of complexity to copyright. It makes humans the essentials of the law swooshing in almost impossible,Who is the one who is going to be liable for posting? The paper describes the AI-produced content which has been available to the user like never before and it gives an in-depth analysis of the matter where the examples of legal uncertainties include authorship, ownership, infringement, and moral rights. The article is a comparative study of the legal systems in the US, the UK, and the European Union in the context of their AI works regulations and exposes the non-conformities and gaps in the existing rules on AI-generated works. The work is a discussion about the new approaches that are being implemented and the worldwide perspectives that are being explored in connection with computerized content phenomena, both from a regulatory aspect and through the new business model. The study is about the suggestions for the intellectual property field that is both open and supportive of the argument that the innovation should still be protected humanly and is capable of dealing with the existing AI-related problems up till now along with the chances that can arise in the future.

The rapid expansion of digital assets and the metaverse, powered by blockchain and other advanced technologies, presents new challenges for dispute resolution and legal frameworks. This study examines the legal landscape of digital assets, highlighting complexities in contractual obligations, ownership, and governance. As blockchain enables decentralised transactions and ownership—raising issues around security, intellectual property, and jurisdiction—traditional legal systems struggle to keep pace. This research explores blockchain’s potential to enhance dispute resolution via decentralised arbitration and smart contracts, which offer efficiency, immutability, and transparency. Approaches to digital property disputes in the metaverse are evolving, and new alternative dispute resolution (ADR) methods, including mediation, arbitration, and online dispute resolution (ODR), are emerging. Additionally, this study investigates how technologies like virtual reality and artificial intelligence (AI) reshape regulation and enforcement in the metaverse. By analysing regulatory efforts, it identifies key areas where legal frameworks can be improved to protect digital asset owners, promote innovation, and enable fair conflict resolution in a fast-changing virtual economy. Ultimately, the findings underscore the need for adaptive, forward-looking legal responses that embrace technological progress to address the metaverse’s unique challenges.

This paper discusses the impact of digitalisation on the recognition of international marriages and divorces concluded online before a remote authority. The widespread solution for the formal validity of marriages based on the application of the lex loci celebrationis is now facing the division of the place of celebration between the state where the authority is located and the state(s) from which the parties appear remotely. With regard to divorces in the era of dejudicialisation and digitisation, new problems arise when it comes to assessing their authentic nature and the notary’s international competence. This paper explores different legal approaches to these challenges from a comparative perspective and proposes avenues to enhance the cross-border circulation of family status resulting from e-solemnisation of marriages and e-notarisation of divorces.

Artificial Intelligence (AI) is transforming many professional spheres, and Alternative Dispute Resolution (ADR) is not an exemption. The paper will provide the definition of ADR origin and scope and then explain the fundamental ideas of AI and its history. Next, we proceed to analyze the application of AI tools to help ADR practitioners with mediation, arbitration, case management, and predict outcomes. Through the examination of the most recent literature, industry publications, and technology review, we show how AI can be employed to facilitate the process of document analysis, suggest negotiation tactics, conduct administrative work, and estimate the result of a case. We also examine ethical and practical issues like prejudice and transparency and give some suggestions regarding the establishment of AI as a responsible resolution of disputes. The paper concludes that AI can enhance the efficiency, accessibility, and strategic insights of the process of ADR, yet it should be under close supervision of the human judgment and ethical principles to make the process fair and trustworthy.

This study examines the relationship between Corporate Social Responsibility (CSR) and investment efficiency within the institutional framework of an emerging market, with a focus on the mediating roles of information asymmetry and agency costs. Using a balanced panel of 115 non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2016 to 2024, the analysis employs fixed-effects regression models to control for unobserved heterogeneity and ensure robust inference. The results reveal a statistically significant negative association between CSR disclosure and investment inefficiency, indicating that firms with higher CSR engagement tend to allocate capital more efficiently, avoiding both overinvestment and underinvestment. This suggests that CSR functions not only as a reputational tool but as a governance mechanism that enhances transparency, strengthens stakeholder accountability, and aligns managerial incentives with long-term value creation. Further analysis confirms a dual mediating pathway: information asymmetry mediates the relationship between CSR and underinvestment, as improved CSR disclosure reduces informational opacity and facilitates better access to external financing. Meanwhile, agency costs proxies by free cash flow mediate the link between CSR and overinvestment, supporting Jensen’s (1986) hypothesis that excess internal funds invite managerial opportunism. CSR mitigates this risk by institutionalizing ethical accountability and constraining discretionary spending. These findings provide empirical evidence on the governance channels through which CSR influences core financial decisions, highlighting its strategic role in promoting financial resilience and efficient resource allocation particularly in institutional environments marked by weak monitoring and high information frictions.

This study explores the impact of corporate social responsibility (CSR) practices and audit quality (AQ) on the financial performance of non-financial firms in Pakistan, also considering how company size may act as a moderator. CSR disclosure was assessed using a checklist covering social, environmental, and governance aspects, while for audit quality, a dummy variable is used. The study relies on panel data from 2021 to 2024. The performance is measured using Return on Equity (ROE). The study employed pooled OLS and fixed effects regression models to account for firm-specific differences. Findings of the study indicate that higher levels of corporate social responsibility (CSR) disclosure and audit quality are significantly positively linked to better firm performance and play a very important role in enhancing reputation, governance, and stakeholder trust. Conversely, the relationship between firm size and performance is significant and negative, suggesting that larger firms may be less efficient and that size can diminish resource advantages. This research adds to governance and sustainability discussions by providing specific evidence from Pakistan and offering valuable insights to policymakers, corporate leaders, and investors.

Investor–State Dispute Settlement (ISDS) has become one of the most controversial processes of international economic law, and has straddled the nexus of foreign investment, sovereignty and development policy. Though ISDS was initially created to give its investors a sense of security and depoliticize their claims, lately it has gained critics over excess damage payments, regulatory stifling and political responsibility. The example of Pakistan, most notable in the Tethyan Copper arbitration exemplifies the disadvantages developing states suffer when signing one-sided investment treaties. The paper is a critical review of the historical developments, economic justification as well as the criticisms of ISDS using EU, U.S and Chinese experiences as a case example. It also gets involved in current reformist discussions such as the Multilateral Investment Court and the evaluations of their possible impact in terms of balancing investment protection and regulatory independence of states. The analysis outlines that it is in Pakistan interest to adopt a dual approach to the treaty modernization and institutional strengthening and also get actively involved in multilateral reform efforts in order to make ISDS consistent with the state policy of economic development and its sovereignty.

La rencontre entre les infractions sexuelles et l’environnement numérique soulève une question fondamentale : comment concilier les éléments constitutifs de ces infractions, avec la distance inhérente au numérique ? En effet, certaines infractions sexuelles, par nature corporelle, semblent a priori incompatibles avec la dématérialisation. Cependant, cette opposition entre matérialité et numérique n’est pas insurmontable. En se fondant sur une méthode qui privilégie l’application des qualifications de droit commun, l’étude interroge la pertinence et la plasticité de ces qualifications face à l'émergence de plus en plus préoccupante de pratiques sexuelles numériques répréhensibles. C’est ainsi qu’une lecture contemporaine, dynamique et finaliste des incriminations existantes permettrait, dans de nombreux cas, d’intégrer sans bouleversement normatif les nouvelles manifestations liées au numérique des infractions sexuelles. Cette approche n’exclut pas, de manière subsidiaire, le recours àdes qualifications spéciales lorsque la spécificité des comportements ou des atteintes l’impose. L’objectif est ainsi de mesurer l’effectivité des instruments juridiques existants, tout en évaluant leur capacité à protéger les victimes et à prévenir les comportements illicites, dans un univers numérique où la matérialité des actes et des preuves est profondément bouleversée, à travers une analyse globale qui se déploie tant à l’égard des incriminations qu’à celui de la répression.

A l’instar des autres de l’Afrique de l’Ouest, le droit d’accès à la terre est devenu une question récurrente avec des règles juridiques tant modernes que coutumières. Ainsi, le droit à la terre balbutie entre ces règles de droit qui garantissent ses modalités d’accès et de gestion. Ceci dit, les systèmes juridiques étatiques et non-étatiques se trouvent imbriqués de façon complexe et, de cette imbrication entre droits coutumiers, droits étatiques ou nés de la pratique ; naît une cohabitation ambiguë, sinon une confusion entre ‟droit formel et droit informel”, entre l’autorité reconnue aux chefs traditionnels et le pouvoir réservé exclusivement à l’Administration. Cet article vise à mettre en évidence les nombreuses frontières au sein desquelles ou par-delà desquelles s’organise la gouvernance de la sécurité foncière. Ainsi, dans la première partie, à savoir un pluralisme juridique à cohabitation fonctionnelle, s’articule autour du droit positif malien et des droits fonciers coutumiers. Quant à la seconde partie, un pluralisme juridique à cohabitation différenciée mettra en exergue le contentieux et la gestion du foncier. Like other West African countries, the right of access to land has become a recurring issue with both modern and customary legal rules. Thus, the right to land is faltering between these legal rules that guarantee its modalities of access and management. That said, state and non state legal systems are intertwined in a complex way and, from this intertwining between customary rights, state rights or rights born from practice; An ambiguous cohabitation, if not a confusion, arises between "formal law and informal law", between the authority granted to traditional leaders and the power reserved exclusively for the Administration. This article aims to highlight the many boundaries within or beyond which the governance of land security is organized. Thus, in the first part, namely a legal pluralism with functional cohabitation, is articulated around Malian positive law and customary land rights. As for the second part, a legal pluralism with differentiated cohabitation will highlight litigation and land management.

Le juge et le tribunal font partie intégrante d’une société humaine ; et, la terre est le plus grand bien qu’un être humain pourrait posséder. Toutefois, la possession entière et complète de la terre est hypothétique. Elle est la source de véritables conflits depuis des milliers de siècle. La colonisation de peuplement et d’exploitation en sont de véritables illustrations ; le cas de l’Afrique en général et celui de la Côte d’Ivoire en particulier, qui est une colonisation d’exploitation, explique au mieux le problème foncier, notamment le domaine rural qui opposait le juge judiciaire au juge traditionnel foncier qu’il faille légalement concilier pour le bien social. The judge and the court are an integral part of human society ; and, land is the greatest asset that a human being could possess. However, the complete and full possession of land is hypothétical. It has been the source of real conflicts for thousands of years. The colonization for settlement and exploitation are true illustrations of this ; the case of Africa in general and that of Côte d’Ivoire in particular, which is a colonization for exploitation, best explains the land issue, especially in the rural domain, which opposes the judical judge to the traditional land judge that must be legally reconciled for social good.