Bibliographie sélective OHADA

This research traces the developments of the directors’ fiduciary duty to act in the best interests of the company and looks at how these developments affect human rights and interests of stakeholders. The main focus of the study is on the human rights impact of this duty. Initially, this duty was only regulated in terms of common law which proved to be problematic. The problem with common law lies within the definition of ‘best interests of the company’, which not only exclude the interests of other stakeholders but also has the potential to bring about violation of human rights, particularly the rights to equality, dignity and fair labour practice. At common law best interests of the company means interests of the company itself and its shareholders. The common law only protects the company and its shareholders, while excluding the rights and interests of stakeholders. The common law duty to in the best interests of the company is not in line with our contemporary law because it ignores human rights. The neglect of human rights by this duty renders it inconsistent with the values contained in the Constitution. Furthermore, the exclusion of stakeholders’ rights by this duty cannot be justified because stakeholders play an important part in safeguarding the stability and continued existence of the companies. The fiduciary duty to act in company’s best interests is now contained in the Companies Act of 2008. Inclusion of this duty in the Act enables our courts to interpret it in a manner that protects human rights and which takes into account interests of other stakeholders. Section 7 (a) of the Act provides that among other goals of the Act is the promotion of compliance with the Bill of Rights when applying the company law. The impact of section 7 is that it imposes an indirect duty on directors to consider the human rights impact of their decisions. Section 158 of the Act enables the courts to “develop common law as it is necessary to improve the realisation and enjoyment of rights established by the Companies Act of 2008.” Given this recognition of the Bill of Rights by the Companies Act, it’s of vital importance that our courts should interpret and apply the duty to act in the best interests of the company in manner that is consistent with the Constitution. Directors are now obliged to pay attention to the human rights impact of their decisions.

Cette thèse s'intéresse au concept d'entrepreneuriat social qui combine un projet économique et une finalité sociale. Durant les premières étapes de développement du projet, les startups sociales sont souvent confrontées à une évolution de leur business model (BM) pour faire face aux contraintes organisationnelles mais également aux menaces et aux opportunités de leur environnement. Notre objectif dans cette recherche est d'identifier les mécanismes qui permettent de concilier l'« économique » et le « social » à travers la problématique suivante : comment garder l'équilibre entre la dimension économique et la dimension sociale du BM de l'entreprise sociale face à son environnement ? Ainsi, nous avons mobilisé une approche mixte (contenu et processus) pour étudier l'évolution du BM des startups sociales. Cela nous a permis de répondre aux questions subsidiaires du « pourquoi » et « comment » ainsi du « quoi » de l'évolution du BM des entreprises sociales. Pour répondre à cette problématique, nous adoptons une approche qualitative par une étude comparative de startups sociales des TIC (technologies de l'information et de la communication) en France et au Sénégal. Les données collectées par entretiens semi-directifs (55 au total) et lors d'évènements (meet-up, conférences, panels, salons, etc.) sont enrichies de données secondaires (sites web, documents internes, rapports, etc.). Ce corpus de données a fait l'objet d'un traitement avec le logiciel Nvivo 11. Les résultats de ce travail de recherche peuvent être déclinés comme suit : D'abord, notre recherche enrichit la littérature de nouveaux facteurs externes et internes qui influencent l'évolution du business model à savoir la levée de fonds, les subventions, l'augmentation de l'impact social et l'autonomie financière. Ensuite, nous avons identifié les éléments du BM qui évoluent avec les phases de développement des startups de même que leurs logiques d'évolution. Puis, notre principale contribution consiste en l'identification des principaux mécanismes qui peuvent permettre de garder un bon équilibre entre la dimension économique et la dimension sociale du BM lorsque ce dernier évolue. Enfin, nos résultats montrent les différences et les similitudes de l'évolution des BM des cas en France et au Sénégal en analysant leur écosystème entrepreneurial. This thesis focuses on the concept of social entrepreneurship, which combines an economic project and a social purpose. During the early stages of project development, social startups often face challenges in their business model (BM) due to organizational constraints, but also threats and opportunities of their environment. Our goal in this research is to identify the mechanisms that allow to reconcile the 'economic' and 'social' through the following issue: How to keep balance between the economic and the social dimension of social enterprise's BM in the face of its environment? Thus, we have mobilized a mixed approach (content and process) to study the evolution of the BM of social startups. This has allowed us to meet the ancillary issues of the 'why' and 'how' as well as the ''what'' of the evolution of the BM of social enterprises. To answer our research question, we have adopted a qualitative approach by conducting a comparative study of social startups of ICT (information and communication technologies) in France and Senegal. Fifty five (55) in-depth interviews supplemented with secondary data (websites, internal documents, reports, etc.) was analyzed thanks to the assistance of the software Nvivo 11. As regards our results : first, our research enriches the literature of new internal and external factors that influence the evolution of the BM like fundraising, grants, the increase of the social impact and financial independence. Second, we have identified the elements of the BM that change with the startups development phases, as well as their logical evolution. On the other hand, our main contribution remains on the identification of main mechanisms that can allow to keep a good balance between the economic dimension and the social dimension of the BM when the latter evolves. Finally, our results show the differences and similarities in the evolution of the BM between the Senegal and France thanks to their entrepreneurial ecosystem.

L’analyse des piliers social et culturel du développement durable en droit évoquée dans ce travail est une contribution à l’étude du développement durable. La finalité poursuivie est la promotion, l’intégration et l’efficacité du développement durable dans les politiques publiques. On observe que l’économie et l’environnement peuvent se prévaloir de ces trois éléments. La reconnaissance du développement durable par le social et le culturel a connu certains ralentissements scientifiques et politiques. Or, le social et le culturel on fait leur preuve depuis le PIDESC. Nombreux textes régionaux reconnaissent la nature juridique et l’impact du social comme de la culture dans l’économie etl’environnement. Le PIDESC est la preuve d’unité des sources entre économie, social et culturel. Il a contribué au rattachement (volontaire ou involontaire) entre ses différents éléments. Malheureusement, les conséquences de ce rattachement a conduit soit à l’illisibilité du social soit à l’oubli total du culturel dans les politiques publiques nationales, régionales et internationales. Les questions sociales et culturelles revalorisent le développement durable et l’intègre dans nos sociétés par son acceptation par l’ensemble d’acteurs internationaux, régionaux et nationaux qui ont un rôle majeur à jouer pour la faisabilité du développement durable dans nos territoires. C’est dans cette condition d’accord permanent que le développement durable se focalise sur le respect des droits fondamentaux en mettant en valeur certains dispositifs indispensable à sont respect dans notre société. Il s’agira de l’éthique, de l’équité sociale, de la justice sociale et d’autres instruments comme la RSE des codes de bonnes conduites et l’ISR. Il tient au même moment compte de la diversité culturelle. Sauf que la majorité de ces éléments reposent sur le Soft Law. Il s’en suite que, de plus en plus, on assiste à un rapprochement réel entre culture et développement durable. En définitive, il appartient au juge de donner tout le sens au développement durable et d’équilibrer le rapport de force entre ces différentes composantes. Cette mission est d’autant importante qu’il s’en dégage le fait que le développement durable peut être considéré non plus comme un principe mais plus tôt comme un droit.

Le présent travail consiste à développer un nouveau modèle relatif à l’évaluation de la performance responsabilité sociétale de l’organisation (RSO) basé sur une approche holistique et interdépendante issue des fondements et principes de la norme ISO 26000. Le modèle d’évaluation proposé génère des indices de mesure RSO, qui aideraient l’organisation à caractériser et évaluer sa performance par rapport aux sept questions centrales, dans le but d’améliorer sa démarche RSO, et ce dans une logique participative avec ses diverses parties prenantes. Inspiré des travaux de G. K. Kanji et P. K. Chopra, nous proposons un modèle d’équations structurelles composé de variables latentes et de variables manifestes. L’avantage du modèle permet de mieux cerner les diverses connections et causalités entre les différentes composantes (les questions centrales). L’implémentation du modèle sur le logiciel XLSTAT fournit des indices de mesure pour chaque variable latente qui peuvent être analysés et interprétés afin de développer les plans d’actions et les aspects à améliorer dans la démarche RSO. The aim of the present work is to develop a new model to assess the Corporate Social Responsibility CSR performance of an organization based on a holistic and interdependent approach as described in the foundations and principles of the ISO 26000 standard. The proposed model generates a new Corporate Social Responsibility (CSR) Index, which help the organization to characterize and assess its performance regarding to the seven core subjects of ISO 26000 standard, with the different stakeholders. Inspired by the work of G. K. Kanji and P. K. Chopra, we propose a model of structural equations composed of latent and manifest variables. The model identifies the various connections between the different components (the core subjects). The implementation on the XLSTAT software provides an index for each latent variable that can be analysed in order to improve the CSR performance.

Some contemporary challenges for global trade regulation and labour governance arise from the barriers between questions of law and social justice, and development policy and distributional issues. This thesis attempts to address some of these regulatory or governance challenges by exploring the interactions between sustainable development (SD), trade regulation, and social or distributive justice. Borrowing from multiple disciplines, i.e. law, international relations, and development economy, and focusing on the problems of low-income countries, this thesis examines the potential and importance of a broad ideational objective in introducing transformative changes in different regulatory or governance mechanisms. This thesis does not discuss ways to link trade regulation or labour governance with SD; rather here the possibilities of operationalizing SD, within the global trade regulatory site or transnational governance mechanisms, are explored from a capability perspective. It is argued that a capability-based understanding can resituate some questions on trade-SD interaction and introduce important behavioural changes in the functioning of the World Trade Organization (WTO). Yet, ongoing operationalization of capability-based SD requires effective market complementary interventions from governance mechanisms operating at different spaces and with diverse actors. Certain emerging transnational governance mechanisms, which connect broader social or distributional issues such as labour governance with trade opening or economic cooperation, attempt to provide crucial market complementary interventions. Taking examples from the recent transnational safety initiatives for Bangladeshi garment workers and relying on a broad conceptualization of the social or distributional issues, it is argued that attention to capability enhancement produces a much more compelling form of labour governance mechanism at these hybrid sites. With a focus on capability-based SD, a model of transformative linkage is proposed for effective labour governance. The model demands that fundamental and redistributive rights of labour are interconnected and appropriate labour governance requires a stronger form of corporate responsibility. Analyzing the interaction of diverse rules, governance processes and mechanisms, with the demands of marginalized forces the global hegemony of capital is juxtaposed with available options and possible alternatives.

A governança global é um fenômeno relativamente novo na ordem internacional. A responsabilidade social corporativa surge como um mecanismo da governança global no que tange à responsabilização das sociedades que assumem atribuição cada vez mais relevante diante do mundo globalizado. Os danos ambientais comumente são fruto da ausência de instrumentos efetivos de responsabilidade. O descarte de resíduos sólidos nos oceanos há tempos vem acontecendo e prejudica o meio ambiente marinho vinculado às águas brasileiras. A comunidade internacional enfrenta o descarte de resíduos em águas internacionais basicamente por meio da elaboração de uma legislação que objetiva regulamentar o despejo de resíduos nos oceanos. Assim, cabe investigar se há uma efetiva resposta ao enfrentamento do problema em termos da logística jurídica atualmente utilizada e sua fiscalização pela comunidade internacional. Parte-se da hipótese de que os instrumentos legais em vigor não se apresentam como uma solução estanque ao problema ante a argumentação da soberania dos Estados que leva a não observância das normas internacionais e a não responsabilização dos infratores. Um mecanismo mais eficaz em termos de regulamentação e de fiscalização, aliado à conscientização e educação ambiental são exigências que se fazem necessárias para combater os efeitos dessa prática que ecoa um dano permanente ao meio ambiente marinho. A metodologia utilizada neste trabalho dar-se-á através da análise teórica sobre o fenômeno a partir de doutrina selecionada que trata das construções conceituais que abordam o tema.

The debate on business and human rights attracts the interest of many parties, and regularly makes the headlines. On 19 January 2017 De Morgen, for instance, ran the following headline: “These banks do business with companies that violate human rights and nature”. The discourse suggests that few question that business enterprises should respect human rights. The legal meaning and consequences of associating 'business' with 'human rights' remain contentious, however. By clarifying the existing legal framework this thesis seeks to rationalize the debate. Special attention is paid to enforcing the responsibility of business enterprises for human rights through domestic judicial remedies. The analysis is concretised through a case study on adverse human rights impacts of environmental degradation caused by mining in South Africa. Based on the findings of the study, the thesis reflects on how the international legal framework on business and human rights should be developed further.

L’action en justice intentée en matière de Responsabilité Sociale de l’Entreprise révèle certaines limites lorsque les justiciables parties prenantes souhaitent protéger leurs intérêts. Par une juridicisation du droit de la RSE à mi-chemin entre la soft law et la hard law, l’action en justice des parties prenantes pourrait être véritablement efficiente. Dès lors, les mécanismes processuels traditionnels sont insuffisants lorsqu’il s’agit d’agir en justice dans ce domaine. C’est notamment à travers l’intérêt et la qualité à agir en justice des parties prenantes que des aménagements de la procédure civile vont être véritablement nécessaires. Des améliorations supplémentaires telles que l’instauration d’une action de groupe élargie au domaine de la RSE et davantage américanisée permettrait notamment aux parties prenantes d’assurer leur défense grâce à un dispositif nouveau très efficace. De plus et par la voie extrajudiciaire des modes alternatifs de règlement des litiges, les acteurs de la RSE peuvent également décider de porter le différend qui les oppose hors de la connaissance du juge étatique. Ce choix d’action peut être révélateur d’une préférence pour une justice davantage négociée. Ces propositions semblent être indispensables à la mise en œuvre d’une action en justice efficace en matière de RSE. Les parties prenantes pourront alors agir en justice de manière inédite afin de parachever leur protection. Les nécessités juridiques et sociales actuelles semblent ainsi faire évoluer le droit afin que les parties prenantes puissent bénéficier d’une action en justice considérée comme un véritable contre-pouvoir face à l’entreprise.

The purpose of the current study is to show the statistical linkage between CSR expenditure of financial service firm mainly DBBL and its financial performance on the basis of some key parameters that attempts to contribute to the existing knowledge of corporate social responsibility initiatives by businesses and its ability to influence their financial performance. Consequently, the main objective is to examine the relationship between CSR and financial performance of the banking sector. For this purpose, various financial drivers are used such as EPS, DPS, NPAT, ROE, EVA ROA, MVA and, ROE and ROI. After getting all the relevant data from secondary sources like annual reports and reports from Bangladesh Bank, statistical tool like multivariate analysis in the form of Bi-variate Regression is used to depict the relationship and the developed hypotheses are tested by using Univariate analysis in the form of one sample t test under parametric test. The major finding of this study demonstrates evidence that there is a statistical significant linkage between CSR and Performance of the sample bank.

Jurisprudence

Institutional logics create order and stability. They organize interaction and prescribe how we should behave towards each other. Such logics have generally been regarded as exclusive, in the sense that an organizational field is always guided by a single institutional logic. If there are two or more institutional logics in one setting at the same time this will create conflicting demands and contradictions. So how do organizations and individuals that act in these settings, where different institutional logics do meet, cope with the conflicting demands? This question is researched by studying actors who organize partnerships between corporations and non-profit organizations. Institutional logics have typically been studied at field level. My study follows a more recent literature strand focusing on individuals and their way of coping with conflicting institutional logics. In this thesis, interviews, text analysis and observations are used. The interviews were conducted with CSR managers of corporations, managers of corporate partners at non-profit organizations, CSR consultants, and project managers of intermediary organizations. These actors are working in an environment where conflicting institutional logics are played out. Using a narrative approach it is shown how these actors are aware of their institutional environment and its conflicts which requires them to constantly act as translators. The study shows that the actors organize an interplay between a market-logic and a social-welfare logic by bringing together the logics and establishing limits to what extent logics can be mixed. Thus, the actors can be understood as bilingual, rather than hybrids. Furthermore, it is argued that a narrative approach provides the possibility to understand institutional logics in empirical contexts as more present and visible than they are usually considered to be. The study concludes that bilingual actors balance conflicting demands and negotiate requirements set by institutional logics in their day-to-day work. Settings where institutional logics meet can hence be understood as both a contradiction and an ongoing interplay.

Social legitimacy is conventionally conceived to encompass an empirical notion based on the idea that, lacking societal acceptance, a (political or legal) regime will eventually disintegrate. This concern is reflected in the original compromise of 'embedded liberalism', which stands at the basis of the internal market of the European Union. The primary law set up of the internal market, indeed, shares the idea that the benefits of a joint commitment to free trade can only be achieved in a sustainable way if combined with an acknowledgement of domestic societal objectives within the same frameworks. Nevertheless, social legitimacy will eventually depend on the institutional design and structural rationales that embed societal values within such regimes and vice versa. This perspective is further developed, normatively, on the basis of the work of Karl Polanyi and adopted to critically assess the structural rationales that are developed within internal market adjudication, which the thesis approaches as a separate field of social ordering within the European Union. Thus, social legitimacy is developed as a requirement that perceives the legitimacy of internal market law on the basis of the extent to which it can respond and integrate social practice and values. On this point the thesis finds that the internal market lacks a sufficiently developed rationale or "common language" that is able to address the normative concerns of social legitimacy. Societal realities are often valued within a metric that risks doing violence to potentially genuine and worthwhile aspects of Member States' 'social spheres'. The thesis develops that the normative claims of social legitimacy are best addressed on the basis of a rationale of mutual responsiveness, which is considered a necessary but underdeveloped element of the constitutional form and social purpose of the internal market that is implicit in the constitutional theory of transnational effects. From a perspective of mutual responsiveness, the social purpose of the internal market is not to condition choices that necessarily require the market to trump the social sphere - or the opposite- to allow the social to necessarily trump the market. Mutual responsiveness advances a more holistic approach that conceives the market and the social, literally, as 'communicating vessels'. The normative concerns of social legitimacy and the potential of mutual responsiveness to address these normative claims are the central and connecting elements throughout the thesis.

The intricate relationship between corporate organizations and their environment is one that is supposed to be based on mutual interdependence. This is because the organization depends on the environment for its inputs, while the environment also needs the organization for its sustenance. This therefore calls for a symbiotic relationship between them. It is this realization that gave birth to the concept of Corporate Social Responsibility (CSR). This paper tries to look at the application of the concept as it concerns the oil companies operating in the Niger Delta region of Nigeria within the ambit of the Niger Delta question. The study employs the systems theory as an analytical framework. It tries to situate the concept of CSR within the general neglect by successive governments of this region that sustains the entire Nigerian state. The implication of the above is that a better understanding of the problem of CSR in the Niger Delta region becomes easier when juxtaposed with the attitude of the Nigerian state towards the region over the years. It is the summation of the paper that the oil companies have not been very proactive in this regard and as such have been perceived by their host communities as enemies and exploiters instead of partners. The study concludes by insisting that while the oil companies should be more proactive, the government on her part should step up the tempo in ameliorating the deplorable condition of the golden goose.

At the heart of this thesis is the notion of Corporate Social Responsibility (CSR), an innovative concept deep-rooted in the globalisation phenomenon. The notion of CSR entails the much-debated duty of businesses, not only to comply with international and local standards in terms of, inter alia, labour rights and working conditions, human rights and environmental protection, but also to be at the forefront of voluntary and uplifting actions geared toward addressing societal issues and concerns. For corporations, it is about moving from the traditional approach of business as an activity with the sole purpose of realising profit towards acknowledging the need to integrate societal and environmental issues and concerns into their business purposes. The thesis examines selected multinational corporations’ (MNC) approaches to CSR as contained in their codes of conduct, in an effort to reach a comprehensive understanding of the purpose, interest and practices of businesses engaging in CSR activities. Particular attention is given to the analysis of labour orientated measures implemented by selected MNCs as they undertake to voluntarily act as proponents of the theory of the necessity of socially responsible businesses. The aim is to comparatively assess the legal dimension and the relevance, in different countries, of these MNC CSR commitments. The first part of the thesis is theoretical and has the purpose to present a comprehensive analysis of CSR against the current legal framework, at a global scale and within the context of selected countries. The thesis will explore the notion of CSR in order to present its definition and characteristics, briefly retrace its history, differentiate it from related and/or similar concepts, and finally assess the extent of its introduction and adaptation into various national and international institutional frameworks. Even though initially addressing the issue of CSR in the current legal framework as a whole, the scope of the thesis will ultimately be reduced to focus only on labour-related aspects of CSR. The aim of the thesis is to assess MNC’s CSR commitments, and subsequently highlight the interaction between CSR, labour and employment legal frameworks (at national and international level) and the effective implementation of labour rights and working conditions as observed in the context of different countries. More importantly, the thesis will also include a comparative analysis of CSR principles included in selected MNC codes of conduct, in order to assess the extent of their compliance with national labour legislation, international labour standards, as well as the standards and principles set by national and international CSR instruments and institutions. The purpose of such an exercise is to thoroughly assess the impact of a national context - in terms of national legal, economic, social and industrial framework - on the legal dimension, and the relevance of MNCs CSR commitments. A crucial argument developed in the thesis refers to the fact that MNC codes of conduct may have the potential to impact on labour rights and working conditions of a MNC across the different countries into which the MNC operates. Finally, considering the fact that as a topic CSR is a potentially controversial subject, it is necessary to point out, from the onset, that the thesis engages with the subject from a critical perspective. The approach therefore entails critically analysing and discussing MNC commitments and practices as observed in different countries, so as to be able to ascertain and comprehend the impact of a national context on the content, the relevance and the legal dimension of MNC codes of conducts

Cette thèse sur travaux porte sur la recherche des fondements normatifs possibles de la Responsabilité Sociale de l’Entreprise (RSE). C’est une analyse approfondie de la notion de norme, de ses fonctions en tant qu’outil de gestion, de ses limites en dehors de toute éthique. Le sujet est traité de manière transdisciplinaire : l’apport théorique des sciences de gestion s’appuie sur l’étude empirique du droit, comme révélateur des utopies, réalisables ou non, en matière de RSE. les responsabilités dites éthiques sont-elles une nouvelle idéologie, une espèce de rêve social qui ne se soucie guère des étapes réelles dans la construction d'une nouvelle société, ou un nouveau pouvoir de la connaissance, un projet d'organisation politique, fondée sur l'axiologie des droits de l'Homme? L’étude de la place du droit au sein de la RSE est un moyen de revisiter de nombreuses théories des organisations, notamment sur la gouvernance, les parties prenantes, la démocratie, le développement durable, le risque, la responsabilité. Elle conclut à la nécessité du respect préalable du droit dans la création et l'utilisation des outils de gestion. L'objet de la recherche, à la croisée des chemins entre les sciences de gestion et les sciences juridiques, autorise néanmoins une réflexion critique sur la flexibilité de la règle de droit et la régulation par les normes, devenues de plus en plus souples et floues, causes d’une privatisation du système économique global. Prenant la mesure des mutations normatives dans la gouvernance mondiale, cette thèse propose de surmonter le défi de l’internormativité, par une nouvelle éthique de la responsabilité. L’idée, en France, serait de concevoir la responsabilité sociale des entreprises comme la fiction juridique de l’entreprise citoyenne. Une véritable extension de responsabilité préventive serait à la charge des sociétés personnes morales dans le cadre de leur sphère d’influence.

L’objet de cette thèse est d’analyser les déterminants de l’engagement sociétal des entreprises labellisées RSE, dans un contexte de pays émergent, en l’occurrence le Maroc. Sachant que la démarche de RSE ne connaît pas le même succès dans le monde pour plusieurs raisons liées aux spécificités économiques, culturelles et sociales de chaque pays, ce travail de recherche propose d’analyser empiriquement les bénéfices et freins perçus par les entreprises labellisées RSE de la Confédération Générale des Entreprises Marocaines (CGEM). En effet, face à un contexte marqué par des mutations profondes du nouvel environnement économique international, à savoir, la mondialisation économique et la globalisation financière et les modifications réglementaires et technologiques importantes, il est devenu nécessaire pour l’entreprise de s’inscrire dans des orientations stratégiques portant sur les perspectives du développement durable, et mettant en lumière l’engagement sociétal dans les pratiques managériales dont l’objectif principal est d’assurer sa pérennité. C’est ainsi qu’elle peut concilier préservation de l’environnement et équité sociale d’un coté et les impératifs financiers et économiques de l’autre. En se basant sur des thématiques relatives aux variables démographiques, degré de connaissance et posture managériale, actions menées et outils mobilisés, freins et réticences, et motivations et avantages en matière de RSE, nous mettons l’accent sur les bénéfices et inconvénients de cette démarche.Pour cela, deux parties ont été consacrées pour élucider les différentes questions posées. Après avoir présenté un panorama des approches théoriques et conceptuelles de l’engagement sociétal des entreprises dans la première partie, la deuxième sera consacrée au positionnement épistémologique et méthodologique, et à l’analyse des résultats de l’étude empirique. Les dits résultats permettent de répondre à notre interrogation : Quels sont les déterminants de l’engagement sociétal des entreprises marocaines labellisées RSE?

Les entreprises sont aujourd’hui au coeur des échanges économiques mondiaux. Ces échanges se traduisent par la mise en place de relations commerciales desquelles peuvent émerger des structures souvent complexes et difficilement saisissables par le droit : les entreprises transnationales. Aucune réponse juridique satisfaisante n’a encore été trouvée pour les encadrer, alors que paradoxalement, la RSE donne naissance à des normes, des outils et des instruments pour les responsabiliser. L’étude de la responsabilité sociétale des entreprises transnationales à travers le prisme du droit révèle en réalité l’émergence d’un cadre de régulation hybride : les normes de RSE s’immiscent dans le droit, conduisant celui-ci à s’emparer de ces normes à son tour. Cet échange permet d’aborder l’entreprise transnationale à travers une approche nouvelle, tirée des normes de RSE, c’est-à-dire à travers son organisation et ses fonctions. Les relations de l’entreprise avec ses partenaires commerciaux deviennent alors une assise potentielle pour le droit, davantage que son statut ou que sa structure juridique, à partir desquelles peuvent être imputées des obligations, aujourd’hui inexistantes. Une fois l’entreprise transnationale saisie, c’est un cadre juridique adapté à son organisation complexe qui peut être mis à jour. L’étude des normes de RSE dévoile un enrichissement des règles applicables à l’entreprise transnationale et un renforcement potentiel de sa responsabilité juridique, fondée sur une approche préventive mais également solidaire du droit de la responsabilité. Passant outre les problèmes posés par l’absence de statut juridique, la RSE permet de saisir les entreprises transnationales par le biais de leurs relations commerciales, et d’envisager la conception d’un nouveau standard juridique de conduite sociétale, générateur d’une responsabilité individuelle et collective fondée sur une obligation de vigilance. Companies are now at the heart of global trade. These economic exchanges result in the establishment of commercial relationships, from which may emerge structures that are often complex and difficult to grapple with under the law: transnational corporations. While no satisfactory legal framework has yet been established to frame their work, paradoxically CSR gives rise to standards, tools and instruments to ensure their accountability. The study of the social responsibility of transnational corporations through the prism of the law actually reveals the emergence of a hybrid framework of regulation: CSR standards influence the law, forcing the law in turn to take note of these standards. This exchange allows us to handle a transnational business through a new approach derived from CSR standards, essentially through its organisation and functions. The relationship between a company and its business partners then becomes a potential basis for the law, rather than its status or its legal structure, from which can be derived responsibilities. Once a transnational corporation is seized, a legal framework adapted to its complex structure can come to light. The study of CSR standards reveals an enrichment of the rules applicable to transnational corporations and a potential strengthening of their legal liability, based on a preventive and joint and several approach of the law of responsibility. Ignoring the problems posed by the lack of legal status, CSR allows for the regulation of transnational enterprises through their commercial relations and provides a basis for the development of a new legal standard of social conduct, giving rise to individual and collective liability based on a duty of care.

We examine three assumptions commonly held in the corporate reputation literature: i) reputation ratings of owners and investors are generally representative of all stakeholders; ii) stakeholders will generally provide a higher reputation rating to firms that emphasize corporate social responsibility versus firms that do not; and iii) profitability is the primary criterion of importance to all stakeholders when rating a firm’s reputation. Using an exploratory in-class exercise our findings suggest that: i) there are significant differences among stakeholder groups in their reputation ratings; ii) firms that emphasize corporate social responsibility are not rated more highly across all stakeholder groups, and iii) for all stakeholder groups, the ethicality criterion explained more of the variance in firms’ reputation ratings than the profitability criterion.

CSR refers primarily to a framework idea according to which a corporation is encouraged, if not obliged, to go beyond the speculative and economic goals that benefit its members only, in order to integrate, into its decision-making process, other more holistic considerations of an ethical, social and environmental nature for the benefit of all stakeholders. CSR is a key concept that attempts to reconcile economic objectives with social, ethical and environmental considerations, with the particularity of questioning interactions between a corporation and its societal, ethical and ecological environment. This paper has a modest, but not uninteresting, objective. First, it offers an exploratory study that sets out markers for a more exhaustive analysis of the potential for CSR in the field of law in the Ohada zone. Our study is intended to be both theoretical and pragmatic: it asks questions and suggests topics for review from a normative standpoint largely inspired by socio-economic analysis. One of the interesting features of our approach is to consider, comprehensively, a complex notion that reflects several different concerns and is crossed by various conceptual frameworks that must be re-read in an “enlightened” manner, to see how it could potentially be made operational as part of Ohada law. This previously unexplored approach could lead, in time, to the establishment of a transnational committee on CSR in the Ohada zone.