Les bonnes pratiques de mécénat des firmes et la transparence de leurs fondations philanthropiques (notice n° 1043168)
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|---|---|
| fixed length control field | 02799cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125180124.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Huynh, Quôc Thai |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les bonnes pratiques de mécénat des firmes et la transparence de leurs fondations philanthropiques |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 41 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les fondations philanthropiques sont un reflet de l’engagement des entreprises dans la communauté. Cette structure dédiée mobilise des ressources et des agents économiques qui sont normalement affectés à la maximisation des profits. La conciliation d’un objectif financier et d’un objectif social pour la firme peut s’avérer être difficile à réaliser. Les règles de bonne gouvernance s’appliquent aux entreprises pour protéger les actionnaires, mais elles devraient aussi s’appliquer aux fondations d’entreprise qui utilisent leur argent. Cet article cherche à déterminer pourquoi l’information disponible sur les fondations d’entreprise est aussi disparate. Nous pourrions nous attendre à une forte transparence des sociétés cotées qui font appel à l’épargne publique pour communiquer autour de leurs activités caritatives. Sur un échantillon de firmes du SBF 120 susceptibles d’avoir une fondation, nous testons l’existence d’une relation entre les caractéristiques de la firme mécène et le degré de transparence. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Philanthropic foundations are for companies a reflection of their commitment to the community. This dedicated organization mobilizes resources and economic agents that are normally assigned to the maximization of profits. Reconciling a financial goal and a social objective for the firm can prove to be difficult. The rules of corporate governance apply to protect shareholders, but they should also apply to corporate foundations that use their money. This article seeks to determine why the information available on corporate foundations is also disparate. We might expect a high transparency of listed companies which use public savings to communicate about their charitable activities. Out of a sample of companies in the SBF 120, we test the existence of a relationship between the characteristics of the sponsor firm and the level of transparency. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | philanthropie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fondations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mécénat |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sponsoring |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | foundation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparency |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | philanthropy |
| 786 0# - DATA SOURCE ENTRY | |
| Note | RIMHE : Revue Interdisciplinaire Management, Homme & Entreprise | 184 | 4 | 2015-08-04 | p. 43-60 | 2259-2490 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-rimhe-2015-4-page-43?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-rimhe-2015-4-page-43?lang=fr&redirect-ssocas=7080</a> |
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