Notre étude contribue à mieux comprendre les antécédent de l’engagement RSE des très grandes entreprises cotées et ses conséquence s. En analysant l’engagement RSE des entreprises du S&P 500, nos résultats montrent tout d’abord que cet engagement présente un effet cumulatif ; les entreprises engagées dans une démarche RSE ont tendance à enrichir celle - ci année après année. Ensuite, nous démontrons que la RSE ne résulte pas des pratiques de bonne gouvernance des entreprises. La RSE n’est donc pas un prolongement, un élargissement ou un approfondissement naturel des pratiques de gouvernance. Au contraire nous montrons que la RSE contribue à une meilleure gouvernance de l’entreprise en améliorant (1) la capacité de l’entreprise à mener au sein du conseil d’administration un échange critique de points de vue et (2) les processus de décisions dans l’entreprise. Toutefois, les effets de la RSE sur les indicateurs de la performance comptable ou financière apparaissent faiblement significatifs et positifs.
In the venture capital (VC) industry, most investments in startups are realized in the form of syndicati on by venture capitalists. Corporations also invest in startups with these investors, though often for different reasons. They instead seek to acquire information on marketable innovations or new technologies. Using data on corporate venture capital (CVC) investments by US corporations between 2001 and 2013, we analyze their CVC expenditures based on their positions in syndication networks and their financial resources. The generalized -method - of - moments models used show that these companies’ annual CVC expenditures depend on the number of co - financing relations hips they have and their cash flows in the previous year, as well as their prior investments. However , their previous centrality in syndication networks is not significant, contrary to social network theory, which stipulates that prior central positions in syndication networks significantly explain the future network positions of corporate venture capitalists.
In recent years, some significant cases of fraud have been noted in recent years in the Swiss banking sector. The consequences of these malicious acts involve many costs and a severe loss of image for the concerned banks. The purpose of our research is to identify the factors that cause employees to commit such acts that are harmful to their employers. In this paper, we attempt to validate, through statistical hypothesis testing, a model assuming that job resources and job demands lead to ill-being and ultimately to value destruction. We have conducted a quantitative survey to validate our primary assumptions. The questionnaire was administered in the banking sector of the Geneva Lake region during the year 2015. The sample size is 196. The main findings of this study indicate respondents generally perceived an additional workload and a reduction in their autonomy over the last five years. It also appears that they have suffered from stronger feelings of inequality. We can show through statistical hypothesis testing that the deterioration of these working conditions can lead to more internal fraud tolerance.
Business model innovation (BMI) is increasingly relevant to practitioners as companies look for alternative ways to compete beyond product or process innovations (Henry Chesbrough, 2007; IBM, 2016). Whereas products and processes can often be easily copied by competitors, the dynamic and complex nature of BMI makes it harder to do so (Amit & Zott, 2012; Schneider & Spieth, 2014). Despite clear advantages, BMI tools and processes are deficient (Osterwalder & Pigneur, 2003; Zott, Amit, & Massa, 2011). One reason may be due to the lack of empirical and theoretical research to support BMI within organizations (Venkatraman & Henderson, 1998). In order to promote the establishment of adequate management frameworks and mechanisms that lead to BMI, more empirical foundations are necessary (Sosna, Trevinyo-Rodríguez, & Velamuri, 2010). Theory development should evolve toward a construct that best approaches “the hypothesized course of [observed] events” (Weber, 1949, p. 44) aimed at rigorous theory building (George & Bock, 2011). By elaborating a review and presenting findings from an inductive study of practitioner perspectives, our aim is to better understand BMI in order to advance scholarly knowledge and research. In a nutshell, to provide a preliminary bridge from the phenomenon in managerial practice to the literature. The findings of the analysis are discussed and implications are drawn in the conclusion. Finally, the limitations are stated and recommendations for future research presented.
