Les compétences éthiques créent-elles de la valeur ?

The purpose of this presentation is to examine which sources, if any, create the economic value generated by ethical competencies. First, we build a theorical framework which borrows from human resources management, strategic management and finance in order to clarify the concept of ethical competency and to identify the main mechanisms whereby it generates economic value. Then, we test our framework by applying it to a specific case study. In this case called "Eveil-Tourisme", tourism-induced sustainable practices are being shared and developed throughout the Provence region by a collective process-improvement network. Our theoretical framework is fact-tested on this experiment and the resulting conclusions can be classified into two main categories. First, our inductive approach clarifies the meaning of the ethical competency concept and leads to the construction of an ethical competency model. Second, the interactions between these competencies and the value-creation processes are analyzed via three distinct mechanisms: the gains they generate, the costs they involve, and the impact of stakeholder management on the creation and distribution of the value thus created.