Bibliographie sélective OHADA

Previous studies on corporate social responsibility (CSR) in the construction and property-development domain have mainly focused on countries in the Global North with very few studies in the Global South. These prior studies have defined the pyramid elements (economic, legal, ethical, and philanthropic) that make up overall CSR, but none of them have assessed how well corporations performed in relation to each pyramid element, particularly in the property-development industry. Consequently, reflecting on the limited CSR studies in the Global South, this study examines the performance of property-development companies regarding the CSR pyramid elements. The study also assesses the barriers and strategic drivers of CSR among property-development companies. The study employed a descriptive survey research, and questionnaires were administered to 43 property-development companies. Descriptive data analysis was done to rank the relative importance of items from the questionnaire. Results showed that, although companies performed ‘well’ in their legal CSR, and ‘average’ in their economic and ethical CSR, companies performed ‘poorly’ in the area of philanthropic CSR. Lack of support by top management, corruption/lack of transparency, lack of knowledge and awareness by professionals, and lack of regulatory framework were identified as significant barriers to CSR implementation among property-development companies. Vision of founders/support by top management, regulatory framework, stakeholder activism, and good relationship-building are potential key strategic drivers of CSR implementation programmes among property-development companies. Given the findings, it is recommended that property-development companies should integrate CSR principles into their vision and mission statement and consider it to be a business function. This can be done by mitigating the barriers identified through the adoption of strategic drivers as postulated by this study.

The construction industry in the Eastern Cape province of South Africa plays a crucial role in the region’s economy, yet small and medium enterprise (SME) construction companies face significant challenges in achieving long-term business sustainability. This article aims to provide practical guidelines for SMEs, by investigating the most critical construction management practices adopted by SME contractors. Utilising a quantitative approach, data were collected from 59 purposefully selected participants, including directors, construction managers, quantity surveyors, site agents, and technicians, all registered under the Construction Industry Development Board (CIDB) Grades 1-4 in General Building (GB). The management practices of SME contractors were analysed using the relative importance index (RII) and factor analysis to rank these practices according to their significance. Findings indicate that SME contractors prioritise health and safety strategies, effective resource utilisation, integrated project management systems, competent recruitment, strong leadership skills, and robust health and safety management as essential practices. The principal component analysis identified six key management factors to enhance competitiveness while contributing to the region’s sustainable development goals. These factors include shared knowledge among management, effective project scope planning, comprehensive health and safety management, ownership of construction business knowledge, scope control on projects, and clearly defined goals for management teams. This study is original in its focus on the specific management practices that can strengthen the sustainability of SME contractors within a developing region, providing a valuable framework for enhancing their operational effectiveness.

Le domaine bancaire garantit le développement socio-économique des Etats à travers le financement des activités. Bien que les procédures demeurent complexes, elles sont soumises à une autorité de régulation tenant compte des risques et des responsabilités qui en découlent en vue de sécuriser les acteurs intervenants publics comme privés. The banking sector ensures socio-economic development of States, through the financing of activities although the procedures are complex, they are subject to regulatory authority that takes into account the associated risks and responsabilities, aiming to secure the interests of both public and private stakeholders.

La solidité bancaire traduit une situation dans laquelle le fonctionnement des différentes composantes du système bancaire et surtout leurs relations réciproques, sont assurées de manière saine et sans perturbations majeures. Cet article se propose d’analyser la solidité financière des banques commerciales en RDC. Les banques commerciales retenues dans le cadre de notre travail ont un ratio de liquidité conforme aux exigences de la BCC. La principale ressource des banques est constituée des dépôts à court terme.

Notwithstanding past trade reforms, trade in Africa and particularly intra-Africa trade, remain dismal. Africa has even created economic communities, fitted with monetary, fiscal, and socio-political anchors, by way of various Regional Economic Communities (RECs) – now reflected by the African Continental Free Trade Area (AfCFTA). Whilst these have yielded marginal benefits, the persistence of low intra-Africa trade calls into question their suitability. Focused on the realities of institutions targeted by these reforms and Africa's context – i.e., weak linkages between institutions, high informality, and low social capital – we posit that reforms have not elicited the hoped-for high intra-Africa trade because of their near total reliance on the neo-liberal approach, which neglects Africa's context. Drawing on Africa's sociology and new institutional economics, we use a conceptual institutional analysis to evolve a political economy based framework that suggests potential solutions: Linking the formal sector that currently underpins economic/trade policies to the informal institutions that are reflective of Africa's norms, values, cultures and expectations (the informal sector), and scaling up production; via the cooperatives production model, strategic procurement mandates, and effectuation of continental transportation infrastructure network, are our recommended pathways to reversing the current dismal intra-continental trade.

Les réflexions sur la propriété intellectuelle au service de la créativité, de l’innovation et du développement durable des États et des entreprises sont d’une actualité prégnante. À l’opposé du système de PI empreint d’exclusivité, d’autres tentatives vont dans le sens de la mise en place de marchés communs par la propriété intellectuelle, et donc d’un système d’ouverture. Prenant l’exemple de l’épuisement de droits, pour lequel l’Organisation Africaine de la Propriété Intellectuelle (OAPI) a fait le choix de l’épuisement international avec la révision de l’Accord de Bangui, Acte de Bamako de 2015, au détriment de l’épuisement régional qui existait jusque-là, cette analyse s’interroge sur la pertinence de ce choix. Elle démontre alors que ce choix se justifie au moins doublement, d’une part, par sa conformité juridique avec les instruments juridiques internationaux supérieurs et, d’autre part, parce que s’inscrivant dans une logique d’ouverture (ou de construction du marché commun de la PI) dans l’espace de l’OAPI et dans le cadre de la ZLECAf. Choix justifié certes, mais il reste discuté – pour ne pas dire discutable. La discutabilité de ce choix est mise en relief à travers notamment deux interrogations : pour ou contre l’épuisement international ? Pour une approche globale ou différenciée du principe d’épuisement du droit ?

Focusing on Bosnia and Herzegovina, this study examines how diasporas contribute to the creation of foreign direct investment (FDI) in developing countries. It defines FDI as the acquirement over assets in a foreign nation and highlights how diaspora populations support investment flows. It also examines diaspora investment strategies, such as diaspora portfolio investment (DPI) and diaspora direct investment (DDI), and offers a historical overview of diaspora FDI patterns and how Bosnia and Herzegovina's policies are changing to engage its diaspora more.One case study illustrates the impact of diaspora-led FDI by highlighting the success of Senad Šantić, a Bosnian entrepreneur who returned to his home country to start a tech company. While these investments support development and economic growth, there are still issues, like the possibility of putting one's own interests ahead of the interests of the economy as a whole. Particularly in Bosnia and Herzegovina, where diaspora participation has historically been low, the implementation of effective policies and procedures is crucial, especially from a regulation perspective.The study also looks at the future of FDI, emphasizing the part that digital technology and new investment patterns will play. Opportunities for developing nations can be found in digital FDI, especially in industries like fintech and e-commerce, yet obstacles still exist in luring these investments. According to all the findings, developing nations can improve their chances for economic success by creating an atmosphere that encourages diaspora investment which will shift those nations into the global investment scene. Ultimately, FDI regulations and government programs are needed in order to fully utilize diaspora-led FDI for sustained growth.

Data gatekeepers (data controllers and processors) that use blockchain for data transfer effectively enjoy limited liability for violations of the GDPR. This is due to the fact that applying the GDPR’s data gatekeeper system of liability to a decentralized technology such as blockchain is difficult for three reasons. Firstly, identifying data gatekeepers on the blockchain can only be done by either assigning data gatekeeper roles to actors on the blockchain, or structuring the blockchain as private or permissioned one, so as to fit with GDPR requirements. Neither of these approaches provides a universally applicable and satisfactory method for privacy protection. Secondly, because of their knowledge and investment in infrastructure, large data gatekeepers such as IBM, Amazon and Microsoft have an informational advantage over data protection authorities (DPAs) and an additional protective layer against liability, as their blockchain infrastructure is used by other businesses and corporations that are primarily liable for data processing. Finally, administrative fines and reputational damages for non-compliance with the GDPR are insufficient deterrents for large data gatekeepers, whereas damages awarded to individual data subjects for data gatekeepers’ violations of GDPR are extremely low and too costly to obtain.

La loi ne permet toujours pas de mieux protéger le cessionnaire de droits sociaux. Elle lui offre une protection qui ne tient pas souvent compte des sacrifices financiers consentis par ce dernier. Face à cette insécurité juridique, la pratique a mis en place certaines clauses contractuelles ayant une fonction protectrice. Celles-ci varient selon qu’il s’agit d’une clause contractuelle ou d’une clause d’assurance contre la défaillance du cédant. Pour protéger son investissement, le cessionnaire devrait se mettre à l’abri du comportement malveillant du cédant ou du vendeur en insérant obligatoirement dans le contrat certaines clauses contractuelles sur mesure, à savoir : la clause de garanties de passif et la clause d’assurance.

L’AUPSRVE a été adopté le 1ᵉʳ juillet 1998 et révisé le 17 octobre 2023. Cette révision a permis à la présente analyse d’effectuer quelques interrogations sous forme de morceaux choisis. La démarche a consisté à visiter le droit objectif et les droits subjectifs pour poser des questions et apporter des réponses. En évitant la prétention à l’exhaustivité, il importe de préciser le domaine de ces interrogations. En prenant en compte le droit objectif, le droit matériel et jurisprudentiel sont visés. Et concernant les droits subjectifs, la personne morale de droit public et l’entreprise publique sont les sujets de droit intéressés.

Avant la réforme de l’acte uniforme relatif au droit des sociétés commerciales et du groupement d’intérêt économique (AUDSCGIE) en 2014, les sociétés par actions simplifiées (SAS) n’existaient pas dans l’espace OHADA et la naissance des sociétés anonymes (SA) nécessitait la rédaction d’un contrat de société et l’émission de titres physiques. La réforme a eu pour effet, entre plusieurs innovations, d’introduire, d’une part, les SAS pour simplifier la création d’entreprises, notamment PME, et, d’autre part, la dématérialisation des valeurs mobilières par le truchement de l’article 744-1. Ainsi, la démarche de constitution de ces sociétés s’est vue profondément modifiée. Désormais, les statuts doivent être ajustés pour supprimer la numérotation des titres et spécifier les modalités de gestion des titres dématérialisés. De plus, la dématérialisation a entraîné des changements dans les modalités d’émission et de transmission des titres, remplaçant les émissions de titres physiques par des titres dématérialisés et la transmission physique par des virements de compte à compte. Face à ces évolutions normatives, les notaires éprouvent des difficultés à assimiler ces nouveaux processus, nécessitant ainsi une sensibilisation. En outre, le rôle des dépositaires centraux dans la gestion des titres dématérialisés des SA et SAS s’avère crucial dans ce nouveau contexte.

This study provides an in-depth look at the complex relationship between business environments and foreign direct investment. The study examines this critical issue by focusing on emerging economies, such as Kosovo. In this research, analytical and empirical research methods have used to highlight the importance of FDI in promoting economic growth. FDI not only increases production capacity but also supports economic growth by increasing purchasing power and creating employment opportunities, especially in countries in transition. This analysis distinguishes between endogenous and exogenous variables to classify the various elements of the business environment. It is important to emphasize how a supportive business environment plays a vital role in attracting investment. The main factors affecting FDI include infrastructure quality, political stability, workforce skills, market potential and tax incentives. These initiatives are critical to creating a more favorable investment climate.As a result of the variables the study concludes by emphasizing the need for continuous reforms to strengthen the business environment. Such strategic efforts are crucial to optimize FDI flows and advance sustainable economic development. By strengthening regulatory frameworks and improving infrastructure, developing countries can be in better position itself to attract foreign investors. Furthermore, creating a strong business environment can also support the development of local entrepreneurs, increasing economic diversification. As a result, it not only facilitates the flow of capital, but also contributes to the long-term stability and growth of the national economy. Therefore, policymakers and governments need to prioritize these initiatives and develop comprehensive and sustainable strategies to improve the business environment.

The Motor Industry Ombudsman of South Africa (MIOSA) is an industry ombud recognised under the Consumer Protection Act 68 of 2008 (CPA). The MIOSA regulates the interaction and provides for alternative dispute resolution in the automotive and related industries in South Africa. Moreover, the MIOSA is an impartial organisation that focusses on the resolution of disputes where a deadlock has been reached between the automotive and related industries and their customers, as well as relationships among participants in the automotive and related industries to the benefit of the parties. The role of the MIOSA is to make recommendations in cases referred to it where parties cannot reach common ground and are unable to arrive at mutually acceptable agreements following a dispute. This analysis explores and proffers possible solutions to address the challenges that impede the MIOSA from discharging its role and mandate under the CPA effectively in resolving consumer disputes in the South African automotive industry.

L’aéronef et le navire sont deux biens hybrides ; ils sont à la fois meubles et immeubles. Le droit des biens a tenu compte de la nature spéciale de ces biens. En conséquence, ces biens d’une importante valeur ne se confondent pas avec tous les autres biens, dont la nature juridique est aisée à déterminer. Appartenant au sous-continent du droit maritime et aérien, le navire et l’aéronef ont une particularité par rapport aux biens classiques. Aussi, lorsqu’il faut les envisager comme éléments de garanties du crédit, les questions sont nombreuses. En effet, si le navire et l’aéronef peuvent être mobilisés pour garantir une dette, ceux-ci ne peuvent obéir au régime de toutes les sûretés réelles. C’est dire que certaines sûretés réelles ne leur sont pas applicables. Cette assertion est vraie aussi bien pour le droit français que pour le droit de l’OHADA. Toutes ces considérations sont mises en lumière dans cette étude. L’analyse de la nature juridique de l’aéronef et du navire précède l’étude de ces biens au regard du droit des sûretés.

Corporations have been established and recognized in Indonesia as entities engaged in business activities since 1602. In these business activities, disputes can occur regarding the non-disbursement of Bank Guarantees through the Indonesian National Arbitration Board (BANI). Therefore, this research uses the Normative Juridical method through a literature review. The research questions considered are (1) What is the guarantee of legal certainty in the process of resolving business disputes regarding Bank Guarantee payments through the Arbitration Board? (20) What can the Supreme Court Decision provide legal certainty for resolving business disputes through arbitration in Indonesia? The process of resolving business disputes in default on Bank Guarantee payments through the Arbitration Court has fulfilled the legal certainty principle. The results showed that the rules were available through different Arbitration and Alternative Dispute Resolution Laws, as well as other laws applied consistently in the BANI Surabaya Decision Number 59/ARB/BANI-SBY/XI/2021. The Supreme Court Decision Number 918 B/Pdt.Sus-Arbt/2023 tried the appeal case and rejected the application for annulment of the arbitration decision from the Applicant. In addition, legal certainty is created for corporate legal efforts to take the arbitration route.

Although Zimbabwe has established several institutions to combat money laundering and related crimes, there is a perception that inadequate measures are taken to apprehend offenders responsible for financial crimes. Institutions such as the Financial Intelligence Unit (FIU), the Zimbabwe Anti-Corruption Commission (ZACC), the Zimbabwe Republic Police (ZRP), the National Prosecuting Authority (NPA) and the Reserve Bank of Zimbabwe (RBZ) have done little to prove that the government of Zimbabwe is resolute in combatting money laundering. On the contrary, it increasingly appears that these institutions are poorly equipped and lack the necessary capacity to enforce and uphold anti-money laundering (AML) measures in Zimbabwe. Further, there appears to be a selective application of the law, with one set of rules for individuals or institutions that are perceived as political adversaries of the incumbent establishment and a different set of rules for the political elite. Consequently, the selective application of the law projects Zimbabwe as a jurisdiction that is somehow tolerant to money laundering, corruption and related financial crimes, thereby lowering and tarnishing the standing of the country in the global economic community of nations. This paper provides a regulatory analysis of the AML role-players in Zimbabwe in order to assess their functions in combatting financial crimes. It also analyses whether these role-players are effective and substantively executing their responsibilities therein. The authors argue that while Zimbabwe is well able to effectively combat money laundering through the even application of the law to all persons regardless of their political or economic standing, it is imperative that its AML institutions operate without fear, favour or prejudice. This is crucial in combatting money laundering and instilling confidence in the general public's perception of AML institutions in Zimbabwe.

The practical application of international conventions like the Montreal Convention of 1999 and the OHADA Uniform Act of 2023 in the context of attaching goods onboard aircraft presents significant challenges. These frameworks do not explicitly address the attachment of such goods, focusing instead on liability and recovery procedures. The OHADA Uniform Act aims to simplify recovery processes but may struggle with conflicting national regulations and regional legal practices. The absence of specific legislation for attaching goods in-flight creates a critical gap, leading to uncertainty and inefficiency in enforcement. Addressing this gap in this paper requires developing targeted legal solutions that align with international standards while addressing the unique demand of air transport.

Les Normes Internationales d’Information Financière (IFRS), émises par l'International Accounting Standards Board (IASB), deviennent de plus en plus le régime comptable privilégié parmi les entreprises des pays africains. La recherche sur l’effet de l’adoption des IFRS sur la qualité de l’information comptable dans les économies émergentes est encore rare. Par conséquent, cet article examine l’effet de l’adoption des IFRS sur la reconnaissance rapide des pertes, un indicateur de la qualité de l’information comptable. Les données financières de 34 entreprises cotées à la Bourse de Casablanca, couvrant la période de 2009 à 2019, sont analysées en utilisant une régression logistique dans le cadre d'une méthodologie économétrique quantitative. Deux panels équilibrés ont été constitués : l'un regroupant 14 entreprises ayant adopté les normes IFRS, et l'autre constitué de 20 entreprises suivant les normes comptables marocaines. Les résultats indiquent que la qualité des bénéfices (mesurée par la reconnaissance rapide des pertes) ne s’est pas améliorée après l’adoption des IFRS. Cette constatation implique que les régulateurs comptables et les organismes comptables des pays africains devraient encourager une application rigoureuse des IFRS en formant continuellement les comptables et auditeurs des entreprises cotées sur la mise en œuvre pratique de ces normes. Ces formations devraient être obligatoires et accessibles.