Chronique de management public (notice n° 784206)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03021cam a2200349 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123113255.0 |
| 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 | Favreau, Florian |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Chronique de management public |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 32 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’Union européenne (UE) considère que les activités des entreprises transnationales doivent être régulées plus fortement. De nombreuses régulations des activités transnationales existent d’ores et déjà. En quoi la régulation proposée par l’UE se distingue-t-elle des autres formes de régulations proposées par des organismes transnationaux ou par d’autres États ou organismes publics ? Fondée sur le droit européen, et non sur des normes managériales, la vision promue par l’EFRAG à la demande de la Commission se donne pour objectif une protection plus complète de l’environnement. La biodiversité est notamment prise en compte. Plus généralement, c’est aussi le principe de double matérialité qui est mis en avant, conduisant à une prise en compte plus importante des autres parties prenantes, et non des seuls investisseurs. La proposition de l’EFRAG illustre l’émergence d’un paradigme européen distinct de celui porté par la Fondation IFRS. Le modèle de gouvernance proposé par l’EFRAG sera certainement l’objet de tensions avec les États membres. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | European Union (EU) considers that the activities of transnational companies should be more strongly regulated. Many regulations of transnational activities already exist. How does the regulation proposed by the EU differ from other forms of regulation proposed by transnational bodies or by other states or public bodies? Based on European law, and not on managerial standards, the vision promoted by EFRAG at the request of the Commission aims at a more complete protection of the environment. Biodiversity is notably taken into account. More generally, it is also the principle of double materiality that is put forward, leading to a more important consideration of other stakeholders, and not only investors. EFRAG’s proposal illustrates the emergence of a European paradigm distinct from the one promoted by the IFRS Foundation. The governance model proposed by EFRAG will certainly be the subject of tensions with member states. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | secteur extractif |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | droits humains |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pacte vert |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | droit transnational |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | EFRAG |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | principes directeurs des Nations unis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | extractive sector |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | EFRAG |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | UNGP |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | human rights |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | green deal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transnational law |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bastiège, Marine |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Politiques & management public | 39 | 4 | 2022-12-20 | p. 633-640 | 0758-1726 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-politiques-et-management-public-2022-4-page-633?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-politiques-et-management-public-2022-4-page-633?lang=fr&redirect-ssocas=7080</a> |
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