IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v17y2014i3p47-67..html
   My bibliography  Save this article

«L’objet social étendu»:une voie pour réaligner le droit et la théorie des parties prenantes

Author

Listed:
  • Blanche Segrestin

    (Centre de Gestion Scientifique, Mines ParisTech)

  • Kevin Levillain

    (Centre de Gestion Scientifique, Mines ParisTech)

  • Armand Hatchuel

    (Centre de Gestion Scientifique, Mines ParisTech)

  • Stéphane Vernac

    (Université de Picardie Jules Verne)

Abstract

(VF)Bien que la théorie des parties prenantes cherche à dépasser le contrat de société entre actionnaires et dirigeants, le droit actuel ne bloque-t-il pas sa mise en œuvre en donnant une place particulière aux seuls associés souscrivant au contrat de société ? Cet article explore cette hypothèse à partir de l’étude des nouvelles formes de sociétés américaines, comme la Flexible Purpose Corporation. Il montre que la spécification dans le contrat de société de ce que nous appellerons un « objet social étendu » permet de désamorcer les critiques habituellement adressées à la théorie des parties prenantes et d’ouvrir de nouvelles perspectives pour la gouvernance.(VA)Although stakeholder theory aims at capturing the firm beyond the corporate contract between shareowners and managers, existing corporate law may hinder its implementation as shareowners are the unique participants to the corporation. This article explores this possibility by studying the case of the new corporate forms, such as the Flexible Purpose Corporation. It shows that the stipulation of what we call “extended corporate purposes” allows overcoming usual criticisms towards stakeholder theory and opens new perspectives for corporate governance.

Suggested Citation

  • Blanche Segrestin & Kevin Levillain & Armand Hatchuel & Stéphane Vernac, 2014. "«L’objet social étendu»:une voie pour réaligner le droit et la théorie des parties prenantes," Revue Finance Contrôle Stratégie, revues.org, vol. 17(3), pages 47-67, September.
    • Handle: RePEc:dij:revfcs:v:17:y:2014:i:3:p:47-67.
    as

    Download full text from publisher

    File URL: https://fcs.revues.org/1528
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Anne Stévenot, 2023. "La réforme de l’entreprise. Un modèle français de codétermination, de Nicolas Aubert et Xavier Hollandts (préface d’Olivier Favereau)," Post-Print hal-04227841, HAL.
    2. Hugo Gaillard & Dhikra Chebbi Nekhili & Mehdi Nekhili, 2024. "Employee Board Compensation Committee Membership: a contrasting appropriation by SBF120 firms? [La participation des représentants salariés au comité de rémunération : une appropriation contrastée ," Post-Print hal-04713094, HAL.

    More about this item

    Keywords

    parties prenantes; objet social; gouvernance; société; entreprise; stakeholders; corporate purpose; governance; corporation; enterprise.;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

    Statistics

    Access and download statistics

    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:dij:revfcs:v:17:y:2014:i:3:p:47-67.. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .

    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.