IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01323210.html
   My bibliography  Save this paper

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
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01323210v1/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Blanche Segrestin & Armand Hatchuel & Kevin Levillain, 2020. "When the law distinguishes between the enterprise and the corporation: the case of the new French law on corporate purpose," Post-Print hal-02441287, HAL.
    2. Sandberg, Joakim & Nilsson, Jonas, 2011. "Conflicting Intuitions about Ethical Investment: A Survey among Individual Investors," Sustainable Investment and Corporate Governance Working Papers 2010/16, Sustainable Investment Research Platform.
    3. Andreas G. F. Hoepner & Lisa Schopohl, 2020. "State Pension Funds and Corporate Social Responsibility: Do Beneficiaries’ Political Values Influence Funds’ Investment Decisions?," Journal of Business Ethics, Springer, vol. 165(3), pages 489-516, September.
    4. Blanche Segrestin & Armand Hatchuel & Kevin Levillain, 2021. "When the Law Distinguishes Between the Enterprise and the Corporation: The Case of the New French Law on Corporate Purpose," Journal of Business Ethics, Springer, vol. 171(1), pages 1-13, June.
    5. Ahad, Muhammad & Imran, Zulfiqar Ali & Shahzad, Khurram, 2024. "Safe haven between European ESG and energy sector under Russian-Ukraine war: Role of sustainable investments for portfolio diversification," Energy Economics, Elsevier, vol. 138(C).
    6. Lukas Benz & Stefan Paulus & Julia Scherer & Janik Syryca & Stefan Trück, 2021. "Investors' carbon risk exposure and their potential for shareholder engagement," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 282-301, January.
    7. Filippi, Maryline, 2021. "Do French agrifood co-ops have a head start in Corporate Social Responsibility? An initial examination of French co-ops and their practices," Review of Agricultural, Food and Environmental Studies, Institut National de la Recherche Agronomique (INRA), vol. 101(4), January.
    8. Philippe Henry, 2018. "Cultural entrepreneurship : generic tensions amplified by the small size of organisations [L'entrepreneuriat culturel : des tensions génériques qu'amplifie la petite taille des organisations]," Post-Print hal-01796400, HAL.
    9. James Angel & Douglas McCabe, 2013. "Ethical Standards for Stockbrokers: Fiduciary or Suitability?," Journal of Business Ethics, Springer, vol. 115(1), pages 183-193, June.
    10. Darlene Himick & Sophie Audousset-Coulier, 2016. "Responsible Investing of Pension Assets: Links between Framing and Practices for Evaluation," Journal of Business Ethics, Springer, vol. 136(3), pages 539-556, July.
    11. Sarah Hafner & Olivia James & Aled Jones, 2019. "A Scoping Review of Barriers to Investment in Climate Change Solutions," Sustainability, MDPI, vol. 11(11), pages 1-19, June.
    12. Kevin Levillain & Blanche Segrestin, 2019. "From primacy to purpose commitment: How emerging profit-with-purpose corporations open new corporate governance avenues," Post-Print hal-02290622, HAL.
    13. Helen J. Mussell, 2023. "Theorising the Fiduciary: Ontology and Ethics," Journal of Business Ethics, Springer, vol. 186(2), pages 293-307, August.
    14. Blanche Segrestin & Kevin Levillain & Armand Hatchuel, 2016. "Purpose-driven corporations: how corporate law reorders the field of corporate governance," Post-Print hal-01323118, HAL.
    15. Fernando Muñoz, 2020. "How do the size and independence of the board of trustees affect the financial and sustainable performance of socially responsible mutual funds?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1834-1850, July.
    16. Jérémy Lévêque & Kevin Levillain & Blanche Segrestin, 2020. "A Model of the Innovative Purpose for Responsible Innovation : Towards Design-Based Governance," Post-Print hal-04346501, HAL.
    17. Kevin Levillain & Blanche Segrestin, 2019. "Commitment in the unknown: An innovative use of the Profit-with-Purpose corporate framework to ensure responsible innovation," Post-Print hal-02171252, HAL.
    18. Daniel N. F. Plattek & Otávio H. S. Figueiredo, 2023. "Sustainable and Governance Investment Funds in Brazil: A Performance Evaluation," Sustainability, MDPI, vol. 15(11), pages 1-19, May.
    19. Jérémy Lévêque & Kevin Levillain & Blanche Segrestin, 2020. "A Model of the Innovative Purpose for Responsible Innovation : Towards Design-Based Governance," Post-Print hal-02489027, HAL.
    20. Rabab Abouarab & Tapas Mishra & Simon Wolfe, 2025. "Spotting Portfolio Greenwashing in Environmental Funds," Journal of Business Ethics, Springer, vol. 197(4), pages 811-839, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01323210. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.