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Soutenir l'émergence des entreprises à impact social : la proposition de la Société à Objet Social Etendu

Author

Listed:
  • Laurence Méhaignerie

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

  • Blanche Segrestin

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

Abstract

Un nombre toujours croissant d'entrepreneurs développe des entreprises à fort potentiel de croissance avec l'objectif affirmé de relever des défis sociaux ou environnementaux. La nature de l'entreprise serait-elle en train d'évoluer ? L'émergence des entreprises « à impact » restaurent plutôt, selon les auteurs, une conception élargie de l'entreprise comme dynamique d'action collective visant à répondre de façon inédite aux défis les plus larges de la société. Toutefois, si cette conception élargie de l'entreprise n'est pas neuve, elle ne va pas de soi. On constate au contraire que les entreprises ont de plus en plus de mal à engager des investissements dont la rentabilité (financière) ne serait ni rapide ni optimale. Cet article essaie d'analyser pourquoi l'entreprise s'est concentrée sur des objectifs de rentabilité financière au détriment d'autres dimensions de l'entreprise et quelles peuvent être les conditions du développement des entreprises à impact. S'appuyant sur les expériences internationales de la Benefit Corporation et de la Social Purpose Corporation, mais aussi du développement de l'impact investing, il montre que la proposition de Société à Objet Social Etendu en France permettrait aux entreprises de sortir de la contradiction entre lucrativité et impact, et de s'engager de manière plus franche et plus pérenne pour relever les défis sociaux et environnementaux.

Suggested Citation

  • Laurence Méhaignerie & Blanche Segrestin, 2016. "Soutenir l'émergence des entreprises à impact social : la proposition de la Société à Objet Social Etendu," Post-Print hal-01323210, HAL.
    • Handle: RePEc:hal:journl:hal-01323210
    Note: View the original document on HAL open archive server: https://hal.science/hal-01323210v1
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    References listed on IDEAS

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    1. Joakim Sandberg, 2011. "Socially Responsible Investment and Fiduciary Duty: Putting the Freshfields Report into Perspective," Journal of Business Ethics, Springer, vol. 101(1), pages 143-162, June.
    2. Blanche Segrestin & Kevin Levillain & Vernac Stéphane & Armand Hatchuel, 2015. "La "Société à Objet Social Etendu" : un nouveau statut pour l'entreprise," Post-Print hal-01110767, HAL.
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