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This study aims to analyze the risk of counterfeiting in the context of international outsourcing (IO). Our analysis is based on the international risk management framework (El Fadil & Saint Pierre, 2011, 2015). We analyze the risk of counterfeiting as a specific international risk, particularly in the framework of IO. We carry out a qualitative analysis of three industrial SMEs. The objective is to demonstrate that while they are all aware of the risk incurred in IO, SMEs do perceive the endogenous and exogenous factors of the counterfeiting risk differently. Thus, they adopt different hedging strategies, focusing mainly on informal protection tools than on the formal ones. The exogenous risk factors appear, in the context of IO, to reveal above all the endogenous risk factors.

Insiders detected and accused in France between 2001 and 2011 are most often professionals of financial markets, trading upon positive inside information. Corporate insiders are only executives. They trade upon negative private information, much earlier than other insiders. Illegal gains are higher in case of positive inside information, when they concern big capitalizations and when the insider is a corporate executive. The financial penalty increases with undue profits and the number of days of illegal trades.

The present article looks back to the judicial conflict between Société Générale and its former trader Jérôme Kerviel. More precisely, it starts from the juridical mutation that occurred in 2014 in the civil component of the case, in order to shed light on the final judicial decision that ensued. On September 23rd 2016, the Versailles Court of Appeals ruled Société Générale accountable under civil law, while confirming Kerviel as the sole guilty party under criminal law. The conflict is thereby used as an opportunity to explore the juridical norms pertaining to managerial norms and practices.

For having subverted the environmental standards on its diesel vehicles Volkswagen was heavily sanctioned in the US. This was the starting point of the dieselgate. In this paper, based on a comprehensive study of the judicial process on both sides of the Atlantic, we highlight the latent conflict between legal standards and managerial norms. Through the study of the game around environmental standards, we analyze the tactics used by car manufacturers to subvert these legal standards and the judicial dispositif activated in the US to demonstrate the liability of Volkswagen. We conclude by a broader discussion about the autonomization of large corporations in modern societies and about the conditions of a performative judicial action to counterbalance their power.

The present article examines the adoption and the impact of a change in accounting method in France. The subject is the reporting of quarries and quarrying rights. The ANC 2014-05 standard requires the allocation of the extractible value into inventories whereas depths are deemed tangible assets. This is undeniably an accounting innovation which effects are studied thanks to an exploratory survey before and after its first implementation. Our framework exposed in a first part, is that of internormativity with the aim to observe the relation between law, indeed accounting law, and the management process. Our second part focuses on the mobilised internormativity, after presenting our methodology and results.

Crowdfunding Real Estate (CRE) is a sector in full development but in a rather paradoxical way it has little mobilized researchers. This study will be interested in this by focusing initially on describing and presenting the issues associated with the irruption of the CRE into the real estate finance ecosystem, in particular from the point of view of the associated risks. Then, a second stage will be studied the construction in progress of the normative process applicable to the CRE. Finally, the managerial devices implemented by the CRE platforms will be presented and analyzed in order to establish their business model over time.

This article puts into perspective the practice of financial regulation in contemporary financial markets, while a new normative order has emerged during the last ten years. This order, heralded by algorithmic technologies, changes the conditions for the exercise of regulation. Computer code, replacing speech and writing, induces a changeover from one normative order to another: the norm, previously explained with recourse to interpretation, is replaced by an order placed under the sign of calculation. We identify some consequences of this recent shift.

This article analyses corporate social responsibility as a normative system with binding effects at a global level. It argues that the voluntary and self-regulatory nature of CSR is altered when multilateral instruments of standardisation such as codes of conducts or multilateral guidelines are connected to new mechanisms of implementation such as auditing, compliance and new technologies (blockchain, Big Data and algorithmic execution). The article concludes that these transformations give in-house counsels a central role in the design and implementation of CSR policies.

The search for breakthrough innovation leads many organizations to transform their work processes in depth. These evolutions generate new collaborative work patterns which often turn out to be sources of conflict in practice. Building on the case of the new “labs” (Fab Labs, Living Labs, Open Labs, etc.), the article explore the limitations of existing legal regimes for open and collaborative innovation and make suggestions to further conceive law intervention throughout the different phases of generation, development and exploitation of an innovation.