Sustainable investing is growing fast and investors are increasingly integrating environmental, social, and governance (ESG) criteria. However, ESG ratings are derived using heterogeneous methodologies and can be quite divergent across providers, which suggests the need for a formal statistical...

La prise en compte de la responsabilité sociale de l’entreprise pose la question des moyens d’évaluer sa performance en la matière. L’exemple d’Areva.

Does organizational governance contribute to academic quality? Two top research universities are observed in-depth: Berkeley and the MIT. Three key factors are listed that help generate consistent and lasting high performance. Priority is allocated to self-evaluation and to the development of...

The Information and Communication Technologies (ICT), like groupware systems, intranet or videoconference, enable team members to work on th e same project but from different places. Some teams are called virtual because they exist only through the network. As the work is geographically...

During the nineteenth century, the development of joint-stock companies and the take-off of capital markets confered a new dimension to accounting. The only guarantee offered to third parties was that the capital of a limited company had to remain intact, thus it was left to accounting to...