By examining the practices of social rating agencies, this article compares the methodologies adopted by these agencies to assess the societal performance of companies. The article reveals similarities, with regard to CSR themes, exclusion criteria, adoption of positive criteria, tailor-made criteria or quantification, but also several differences, particularly with regard to exclusion thresholds, the transparent or confidential approach, sectoral evaluations and weightings for each dimension. Based on the conceptualization of Sandberg et al. (2009), we believe that this contrasting image can reflect the contradictory organizational pressures to adopt a differentiation approach at the strategic and practical levels while recognizing and integrating the globalization trends of the «CSR business» at the terminological level.

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Le risque de change est le danger financier lié aux variations des taux entre devises, affectant entreprises, investisseurs et particuliers dans leurs transactions internationales. Il peut impacter les revenus, les investissements ou les remboursements de prêts selon l'évolution des monnaies. On distingue le risque de transaction, de conversion et économique. Sa gestion repose sur des mécanismes internes (facturation, netting) ou externes (contrats à terme, options), avec un équilibre à trouver entre coût et protection.
AJILI BEN YOUSSEF Wissem - EM Normandie |
- Dico du Management
- Finance d’Entreprise et Finance de Marché