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Le mécénat à l'épreuve de la gouvernance d'entreprise : le cas des PME

Author

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  • Quôc Thai Huynh

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

D'après le baromètre de l'Admical-CSA 2016, les PME-TPE représentent 97% des firmes mécènes et 40% du budget des dons. Le mécénat d'entreprise a connu un fort développement depuis les années 90 grâce au législateur qui a permis la création des fondations d'entreprise. Contrairement aux fondations traditionnelles dotées d'un capital, elles peuvent être alimentées par des flux financiers pendant une période limitée. Ceci les rend beaucoup plus accessible pour les PME-TPE qui cherchent à structurer leurs actions caritatives. La mise en place d'une personne morale distincte sans but lucratif au sein d'une entreprise soulève de nombreuses interrogations. En quoi le mécénat des PME diffère de celui des grandes sociétés ? Les mécanismes de gouvernance prévus par les fondations d'entreprise sont-ils adaptés aux spécificités des PME-TPE ? Notre article met en perspective les différents arguments théoriques issus de la littérature sur le mécénat d'entreprise pour produire une réflexion sur le cas des PME-TPE.

Suggested Citation

  • Quôc Thai Huynh, 2018. "Le mécénat à l'épreuve de la gouvernance d'entreprise : le cas des PME," Post-Print hal-02523050, HAL.
    • Handle: RePEc:hal:journl:hal-02523050
    Note: View the original document on HAL open archive server: https://hal.science/hal-02523050
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