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Aider les Risk Managers à qualifier les mauvaises pratiques : les dessous de la disposition Sapin II

Author

Listed:
  • Emmanuel Laffort
  • Patrice Cailleba

    (ESC PAU - Ecole Supérieure de Commerce, Pau Business School)

  • Nicolas Dufour

Abstract

L'objet de cet article est d'envisager une problématique essentielle en gestion des risques et inhérente à la fonction de risk manager, laquelle concerne la question de la capacité des gestionnaires de risques à réaliser et à remonter à la gouvernance des alertes sur les risques de l'organisation. En abordant des perspectives tant théoriques que managériales et en nous appuyant sur différentes études de cas dans le secteur des assurances et des mutuelles, nous traitons cette question de recherche tant du point de vue de l'aspect normatif traditionnel du risk manager que de celui qui lui semble de plus en plus dévolu, comme c'est le cas en France avec le dispositif Sapin II, de garant d'une orthodoxie de gestion dépassant le strict cadre légal.

Suggested Citation

  • Emmanuel Laffort & Patrice Cailleba & Nicolas Dufour, 2019. "Aider les Risk Managers à qualifier les mauvaises pratiques : les dessous de la disposition Sapin II," Post-Print hal-02010162, HAL.
  • Handle: RePEc:hal:journl:hal-02010162
    Note: View the original document on HAL open archive server: https://univ-pau.hal.science/hal-02010162v2
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