Voluntary disclosure of greenhouse gas emissions: Contrasting the carbon disclosure project and corporate reports


Journal of Business Ethics

mars 2016, vol. 134, n°3, pp.445-461

Mots clés : Communication channels, GHG emissions, Stakeholder theory, Traceability, Voluntary disclosure

As global warming continues to attract growing levels of attention, various stakeholders (states, general public, investors, and lobbyists) have put climate change on corporate agendas and expect firms to disclose relevant greenhouse gas (GHG) information. In this paper, we investigate the consistency of the GHG information voluntarily disclosed by French listed firms through two different communication channels: corporate reports (CR) and the Carbon Disclosure Project (CDP). More precisely, we contrast the amounts of GHG emissions reported and the methodological explanations provided (named ‘traceability’) in each channel. Consistent with a stakeholder theory perspective, we find that GHG amounts are significantly lower in the CR than in the CDP. We also find that firms increase the CR figures’ traceability when there is a discrepancy between disclosures in the two channels. We suggest that the aim of this greater traceability is to enhance information credibility across the different channels used

What determines crime rates? An empirical test of integrated economic and sociological theories of criminal behavior


The Social Science Journal

juin 2016, vol. 53, n°2, pp.247-262

Départements : Management et Ressources Humaines, GREGHEC (CNRS)

Mots clés : Crime, Property crime, Violent crime, Deterrence, Integrated model

Research on crime has by no means reached a definitive conclusion on which factors are related to crime rates. We contribute to the crime literature by providing an integrated empirical model of economic and sociological theories of criminal behavior and by using a very comprehensive set of economic, social as well as demographic explanatory variables. We use panel data techniques to estimate this integrated crime model for property and violent crime using the entire population of all 100 counties in North Carolina for the years 2001–2005. Both fields contribute to the explanatory power of the integrated model. Our results support the economic explanation of crime with respect to the deterrent effect of the probabilities of arrest and imprisonment concerns, as well as the time allocation model of criminal activities. In contrast, the integrated model seems to reject the impact of the severity of punishment on crime levels. With respect to the sociological theories of crime, we find most support for the social disorganization theory and for the routine activity theory. Finally, we find differences between property and violent crimes, mostly explained by the sociological models.

What the TTIP leaks mean for the on-going negotiations and future agreement?: Time to overcome TTIP's many informational asymmetries


European Journal of Risk Regulation

2016, vol. 7, n°2, pp.237 - 241

Départements : Droit et fiscalité, GREGHEC (CNRS)

Mots clés : TTIP, international trade, FTA, EU, US, regulatory convergence, regulatory coherence, mutual recognition, equivalence, regulatory compatibility, risk regulation

One of the major merits of the TTIP leaks has been to highlight the underlying information asymmetry characterising the on-going TTIP negotiations. By systematically releasing its position papers before each negotiation, the EU actual disclosure policy contributes to a permanent yet overlooked information imbalance between the EU and its trading partner(s). The ensuing asymmetry does not only alter the overall negotiating environment, but also how the media, academics, and, in turn, the public actually perceive it. Moreover, it generates many other information asymmetries within the EU itself: that between the negotiators and the elected representatives, that between corporate and civil society interest groups, and eventually between the ‘TTIP circus’ and the general public. If the negotiators themselves have hijacked the rhetoric of fact-checking, academics have not yet had their chance to contribute to the discussion. As a result, only the EU positions have been studied, criticized and closely debated, with the US negotiating positions remaining largely a mystery. After briefly presenting the how’s of the TTIP leaks, this opening piece examines the what’s and why’s behind this unprecedented revelation of negotiating texts. It is against this backdrop that the other contributors to this symposium explore which are the most immediate consequences of the TTIP leaks on the on-going negotiations and future agreement.

Where do customer loyalties really lie, and why? Gender differences in store loyalty


International Journal of Retail & Distribution Management

2016, vol. 44, n°8, pp.799-813

Départements : Marketing, GREGHEC (CNRS)

Mots clés : Gender, Customer satisfaction, Loyalty

Purpose – The purpose of this paper is to examine gender differences in store loyalty and how those differences evolve with age.Design/methodology/approach – Data for the study were collected in a survey of 32,054 shoppers in more than 50 grocery stores belonging to the same chain. In total, 20 satisfaction items were factoranalysed, resulting in four satisfaction factors. A logistic regression with store exclusivity as the dependent variable was then run to test the research hypotheses.Findings – This study finds that men are more loyal than women to the store chain, while women are more loyal than men to individual stores. Women’s loyalty is more influenced by their satisfaction with interaction with store employees, while for men loyalty is more influenced by satisfaction with impersonal dimensions. Store loyalty increases with age, an effect that cannot be explained solely by declining mobility and cognitive impairment.Research limitations/implications – This research examines declared behavioural practices rather than actual behaviour. However, in view of the high frequency of purchases in the retail category examined, and also because of the large sample of over 50 different stores, declared practices should be highly correlated with actual behaviour.Practical implications – Results from satisfaction surveys should be interpreted differently for men and women. Loyalty programmes may want to adapt their approach, to incorporate gender differences into their loyalty reinforcing measures.Social implications – This paper should also help to a better understanding of loyalty programs for both men and women, younger and older people.Originality/value – This is the first demonstration from an in store customer survey that the shopping experience drives store loyalty differently for men and women

While Legislature Is Paralyzed over Stepparent Adoption, Italian Courts Uphold Same-Sex Adoptions Performed Abroad


Lesbian/Gay Law Notes

janvier 2016, pp.14-15

Départements : Droit et fiscalité, GREGHEC (CNRS)

On December 23, 2015, the Court of Appeals of Rome affirmed the ruling rendered on July 30, 2014, by the Juvenile Tribunal (Tribunale per i Minorenni) of Rome that recognized a female partner of the biological mother of a child as entitled to stepparent adoption of the same child (the first instance ruling is described in 2014 Lesbian & Gay Law Notes 425 (2012)). The judgment confirms the great strides made by Italian courts in the recognition and protection of same-sex families in a context where legislation is still missing (see Eur. Ct. Hum Rgts, Case of Oliari v. Italy, Apps. Nos. 18766/11 and 36030/11, July 21, 2015). In the matter of X (Foreign Same-Sex Stepparent Adoption).After Greece enacted a law on same-sex civil unions on Dec. 23, 2015, Italy remains the only one among Western Europe countries lacking any regulation of same-sex couples (as well as of other major sexual orientation-related subjects like criminal provisions regarding hate speech and hate crimes). A bill providing for civil unions allegedly inspired by the German model (No. S-2081) is dormant in the Senate since March 2013 and will be presumably discussed, if the schedule is respected, at the end of January 2016. The bill originated from the left-wing ranks of the Democratic Party (Partito Democratico, PD), but encountered strong opposition from both the center-right parties and the Catholic faction of PD. Throughout the discussions that preceded the bill’s official presentation in the Senate in October 2015, opponents filed more than 4,200 amendments, most of them obstructionist in nature and therefore completely useless, with no other purpose than that of delaying and ultimately sacking the bill. Strong opposition comes from the Catholic Church as well, which on multiple occasions has threatened “barricades” and popular uprising against the bill if passed

You Can’t Bribe a Computer: Dealing with the Societal Challenge of Corruption Through ICT


MIS Quarterly

juin 2016, vol. 40, n°2, pp.511-526

Départements : Informations Systems and Operations Management, GREGHEC (CNRS)

Mots clés : Corruption, e-govenrment, Institutions, ICT impact, Base corruption, Permeated corruption, Stakeholder service systems

Despite the influence of information and communication technologies (ICTs) on enhancing transparency and fairness, there is limited theoretical understanding of how ICT affects corruption. Adopting an institutional perspective, we conceptualize the mechanisms through which e-government influences corruption in a nation. Specifically, we theorize the relationship between e-government and corruption at two levels: (1) base corruption observed in national institutions (political, legal, and media institutions), and (2) permeated corruption in the national stakeholder service systems (business and citizen systems). Using panel data from 63 countries over a 4-year period, we test the direct and mediated effects of e-government on corruption in national institutions and stakeholder service systems, respectively. This exploratory study provides preliminary insights into the mechanisms through which corruption manifests in a nation and demonstrates how e-govenrment can be helpful in alleviating it. In addition, the study offers important implications that we believe will be instrumental in stimulating future research on the subject