FNEGE MEDIAS

Corporate social responsibility (CSR) is part of the larger debate on whether firms engage in CSR to promote social interests or strictly to achieve legitimacy and thus are implicitly involved in some form of greenwashing. This paper investigates the effect of CSR on tax avoidance. Based on a sample of French listed companies, the results show that firms engaging in CSR adopt tax avoidance practices. The results also show that the disciplinary roles of debt and corporate governance mitigate this positive effect. Additional evidence shows that family-owned firms overinvesting in CSR are unlikely to engage in tax avoidance for socioeconomic wealth purposes. The results are robust to alternative measures of tax avoidance and endogeneity concerns.

This study investigates whether AI-driven ethical procurement systems enhance firms’ circular supply chain orientation and how governance mechanisms affect supplier cost performance. Using survey data from 393 Indian firms and structural equation modeling, the research confirms that AI-based ethical systems significantly strengthen circular supply chain orientation. Circular orientation promotes both relational and contractual governance, but only relational governance—built on trust and collaboration—improves supplier cost performance. Contractual governance shows no significant effect. The findings extend transaction cost economics by revealing that, in circular supply chains, cost efficiency depends more on flexible, trust-based relationships than on formal contracts. Managerially, the study highlights that AI and relational governance together are critical for achieving ethical, sustainable, and cost-effective procurement in the circular economy.

Le marché du DBA se développe fortement, comme le souligne le livre blanc de la FNEGE.

La banalisation des MBA pousse les managers expérimentés à chercher un diplôme plus différenciant.

Après 15 à 20 ans de carrière, beaucoup sont en quête de sens et souhaitent capitaliser sur leur expérience.

Le contexte de crises et d’obsolescence rapide des connaissances renforce aussi le besoin de produire de nouveaux savoirs.

Le DBA, qui associe praticiens et universitaires, répond à ces attentes.

La surcharge informationnelle survient lorsqu’un manager reçoit plus d’informations qu’il ne peut en traiter, provoquant une saturation cognitive.

Elle a d’abord une cause quantitative : la multiplication des messages et des canaux (mails, messageries, réseaux sociaux, outils collaboratifs).

Ces canaux ne se remplacent pas, ils s’additionnent : c’est la théorie du « millefeuille ».

Elle a aussi une cause qualitative : des messages trop complexes ou inadaptés aux capacités de traitement du destinataire.

Cette surcharge entraîne un culte de l’urgence et une réponse permanente dans l’immédiateté.

Elle génère également du technostress, de la fatigue cognitive, voire du burnout.

La qualité des décisions s’en trouve dégradée.

Pour y remédier, il faut réguler les volumes d’information et structurer les canaux.

Il est aussi essentiel de développer les capacités d’organisation et de traitement par la formation.

Paradoxalement, les TIC, censées simplifier la communication, peuvent devenir sources de surcharge si elles ne sont pas maîtrisées.

As environmental sustainability gains prominence, institutional investors are increasingly recognized for their influence on corporate environmental practices. This study investigates how institutional investors' ownership and investment horizon affect corporate waste management in France. The results reveal that long-term (short-term) institutional investors negatively (positively) affect waste generation. We also show that the effect of long-term institutional investors on waste generation has accentuated after the adoption of the French Law on the Energy Transition in 2015 , especially for firms with high environmental performance and strong corporate governance and those operating in environmentally sensitive industries. These results offer actionable insights for policymakers, investors, and managers seeking to promote sustainable waste management practices.

A l’heure où l’environnement est toujours plus incertain et où la somme des efforts demandés aux salariés et citoyens dans leur ensemble ne cesse de croitre, le besoin d’exemplarité devient particulièrement fort. La capacité des leaders à être exemplaires, c’est-à-dire à s’astreindre aux mêmes exigences que celles qu’ils déclarent attendre des autres, devient fondamentale. Condition essentielle mais exigeante, cette exemplarité s’exprime autour de choses simples mais ses effets sont multiples, notamment sur l’engagement, la satisfaction et la volonté de coopérer des collaborateurs, équipes ou citoyens. Difficile à maintenir dans le temps, l’exemplarité peut faire défaut aux leaders à des moments clés de l’exercice de leur fonction et compromettre leurs projets pour leur organisation ou leur institution.

Loneliness is a widespread concern among older adults, profoundly affecting their well-being. Social robots—designed to engage in social interactions and form emotional connections—are increasingly perceived as social actors in human-robot relationships and offer promising potential to alleviate loneliness. This study examines how older adults interact with social robots to address different forms of loneliness and enhance their subjective well-being. Across a pilot correlational study and two experiments, the results reveal two distinct mechanisms through which social robots improve well-being: attachment for individuals experiencing emotional loneliness and social integration for those facing social loneliness. This research contributes to the literature on loneliness, transformative consumer research, and human–robot interaction.

La recherche a montré que les individus disposent de ressources énergétiques limitées dont l’épuisement engendre des conséquences négatives sur leur santé physique et morale. Aujourd’hui, le nombre d’individus épuisés, tous niveaux hiérarchiques confondus, ne cesse d’augmenter. La notion d’écologie personnelle propose une approche dynamique de la gestion de nos ressources énergétiques en mettant en évidence l’importance de l’équilibre entre effort et récupération afin de maintenir notre capacité psychophysiologique d'agir tout en préservant la maintenance de nos fonctions biologiques.

The existing literature on the legitimacy of daughters in the succession process of family businesses tends to separate the analysis between, on the one hand, the role of successor daughters and, on the other hand, the networks that activate and validate their legitimacy. This separation sustains a dualism in the conceptualization of relationships between successor daughters and the various stakeholders. This study addresses this gap by drawing on Strong Structuration Theory and the analysis of five cases of successor daughters. The results highlight that the social legitimacy of successor daughters in family businesses is the result of a continuous interaction between individual agency and social structures, within a logic of duality. It proposes a conceptualization of legitimacy as a dynamic process of social co-construction. The study reveals the interdependence between personal legitimacy and entrepreneurial legitimacy, which mutually reinforce each other through intertwined structuration cycles. This articulation contributes to the progressive co-construction of social legitimacy, emphasizing its evolving and adaptive nature.

The video examines how businesses are affected when a populist leader comes to power.

It highlights the political and economic uncertainties companies may face.

The discussion focuses on how firms can adapt their strategies and governance.

It emphasizes the importance of understanding the broader political and social context.

The video reflects on the role and responsibilities of businesses in a populist environment.