Olivier Delbard

CSR legislation in France and the European regulatory paradox: an analysis of EU CSR policy and sustainability reporting practice

Purpose – The aim of this paper is to investigate the corporate social responsibility (CSR) policy orientations in the Euopean Union (EU) by focusing on the specific case of the French legislation on compulsory sustainability reporting for publicly‐listed companies.Design/methodology/approach – The approach is mostly exploratory and based on secondary literature review as well as empirical classroom work on reporting.Findings – This exploratory paper provides findings about the relevance of the French law, thus highlighting some critical aspects of sustainability reporting practices. It also raises the broader issue of the consistency of the European CSR approach.Research limitations/implications – This research needs to be completed by field studies on sustainability reporting practices both in France and in all EU members.Practical implications – This paper may help firms improve their sustainability reporting practices.Originality/value – There have been hardly any papers on the impact of the French NR...

Just Do It? The Adoption of Sustainable Supply Chain Management Programs from a Supplier Perspective

Although many multinational companies are engaged in formal sustainability programs in order to upgrade social and environmental conditions within their supply chains, little is known about adoption at the supplier’s level. Using neo-institutional theory and building on an indepth case study of a middle-sized supplier of a multinational company in the food industry in Latin America, we explore how the firm integrates the requirements of a supplier development scheme and to what extent these demands are diffused to next-tier suppliers. Beyond coercive pressures, our results reveal the role of embedding sustainability demands into local network ties to foster adoption and diffusion in the upstream chain.

Les business models du développement durable

Comment organiser des initiatives combinant les enjeux environnementaux et sociaux avec ceux de l’activite de l’entreprise ? Les constats cles d’une etude recente.