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L'alerte professionnelle en France : un outil problématique au coeur de la RSE

Author

Listed:
  • Christelle Didier

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique, Département d'éthique / Centre d'Ethique Technologique - UCL - Université catholique de Lille)

Abstract

This communication focused on of singulars tools, whistleblowing procedures, is part of a larger research project which goal is to build bridges between several disconnected fields, corporate governance and individual responsibility. Analysing the discussions caused in France by the application of the Sarbanes Oxley Act, the author intends here to show that the institutionalization of "denonciation" procedures in France is more independant from the pressures of the US requirements that followed the vote of SOX than it seamed when those procedure started to be more visible.

Suggested Citation

  • Christelle Didier, 2009. "L'alerte professionnelle en France : un outil problématique au coeur de la RSE," Post-Print halshs-00768469, HAL.
    • Handle: RePEc:hal:journl:halshs-00768469
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00768469
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