Abstracts
Résumé
Cet article interroge dans un cadre théorique articulant les théories contractuelles de la gouvernance et l’analyse institutionnelle comparée, l’hypothèse très discutée de l’« américanisation » des systèmes de gouvernance des entreprises dans un contexte international. Grâce à une méthodologie adaptée à la nature longitudinale des données sociétales de la base Vigéo — Eiris (2004-2015), notre article montre que l’hypothèse d’un alignement des systèmes de gouvernance sur le modèle néo libéral n’est pas soutenable. Nos résultats accréditent plutôt l’idée d’une acceptation différenciée de la performance des entreprises en matière de gouvernance, imputable à des particularismes institutionnels et à des stratégies sociétales visant à préserver ou à développer le capital réputationnel des entreprises au sein de leurs systèmes économiques d’appartenance.
Mots-clés :
- Performance des systèmes de gouvernance,
- RSE,
- modèles de capitalisme,
- théories néo-institutionnelles,
- théories contractuelles de la gouvernance
Abstract
This paper questions, within a theoretical framework articulating contractual theories of governance and comparative institutional analysis, the much discussed hypothesis of the “Americanization” of corporate governance systems in an international context. Using a methodology adapted to the longitudinal nature of the societal data in the Vigéo - Eiris database (2004-2015), our article shows that the hypothesis of an alignment of governance systems with the neo liberal model is not sustainable. Instead, our results support the idea of a differentiated acceptance of corporate governance performance, attributable to institutional particularities and societal strategies aimed at preserving or developing the reputational capital of firms within their economic systems of membership.
Keywords:
- Performance of governance systems,
- CSR,
- models of capitalism,
- neo-institutional theories,
- contractual theories of governance
Resumen
En el presente documento se examina, en un marco teórico que articula las teorías contractuales de la gobernanza y el análisis institucional comparativo, la tan debatida hipótesis de la “americanización” de los sistemas de gobernanza empresarial en un contexto internacional. Utilizando una metodología adaptada al carácter longitudinal de los datos de la sociedad en la base de datos Vigéo - Eiris (2004-2015), nuestro artículo muestra que la hipótesis de un alineamiento de los sistemas de gobernanza con el modelo neoliberal no es sostenible. En cambio, nuestros resultados dan crédito a la idea de una aceptación diferenciada de los resultados de la gobernanza empresarial, atribuible a las particularidades institucionales y a las estrategias sociales destinadas a preservar o desarrollar el capital de reputación de las empresas dentro de los sistemas económicos a los que pertenecen.
Palabras clave:
- Desempeño de los sistemas de gobernanza,
- RSE,
- modelos de capitalismo,
- teorías neo-institucionales,
- teorías contractuales de gobernanza
Appendices
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