Lignes directrices pour le reporting développement durable
http://ddata.over-blog.com/xxxyyy/0/32/13/25/Presse/G3FRRGFinal-1-.pdf

accessible à cette adresse :
http://www.globalreporting.org/ReportingFramework/G3Online/LanguageSpecific/French

                                           *****

>>> Les codes etc...
An overview of 16 key tools for labour fund trustees

un guide de 116 pages dont nous avons extrait de la page 7 ceci :

Normative frameworks

·  Ceres Principles

·  EITI

·  Equator Principles

·  Global Compact

·  Global Sullivan Principles

·  ILO Declaration

·  MacBride Principles

·  OECD Guidelines

·  UN Norms

·  Universal Declaration

·  Voluntary Principles on Security and Human Rights

Process Guidelines

·  AA1000

·  Ceres Principles

·  EITI

·  Equator Principles

·  GHG Protocol

·  GRI

·  MacBride Principles

Management Systems

·  AA1000

·  ISO 14001

·  SA8000

Ce guide est téléchargeable à cette adresse:
http://www.pensionsatwork.ca/english/pdfs/conference_2005/goel_guide_to_instruments.pdf
ou en archive ici

http://ddata.over-blog.com/xxxyyy/0/32/13/25/Presse/goel_guide_to_instruments-1-.pdf 

                                    
                                      *****
Notre recommandation...
                                   de lecture :
          Cet abrégé de ... 1000 pages... version 2007
son site
http://www.yorku.ca/csr/Compendium/Reporting/index.html









Compendium téléchargeable à cette adresse :
http://www.yorku.ca/csr/Home/file_Codes_Compendium_Jan_2007.pdf
ou en archive ici  :
http://ddata.over-blog.com/xxxyyy/0/32/13/25/Presse/file_Codes_Compendium_Jan_2007-1-.pdf

                                     de visite :
                        The Stakeholder Alliance
                               http://www.capponline.org/sunstds.html

                                          *****

   .

October 2007 

RESEARCH REPORT

Meredith Jones

Research Fellow

Corporate Governance and Workplace Partnerships Project

Faculty of Law

The University of Melbourne

Shelley Marshall

Senior Research Fellow

Corporate Governance and Workplace Partnerships Project

Faculty of Law

The University of Melbourne

Richard Mitchell

Professor, Department of Business Law and Taxation and Department of Management,

Monash University and Professorial Fellow, Faculty of Law, The University of

Melbourne

Ian M Ramsay

Harold Ford Professor of Commercial Law and

Director, Centre for Corporate Law and Securities Regulation

Faculty of Law

The University of Melbourne

Abstract:  

This research report provides detailed analysis of data collected from a major survey into how company directors balance the competing and sometimes conflicting interests of stakeholder groups, including employees, creditors and shareholders. The findings have significant policy implications. The obligations of directors toward company stakeholders and whether the law of directors' duties needs to be changed have been the subject of much public debate. There have been government inquiries on this topic in a number of countries. However, there has been little empirical evidence of directors' attitudes and business practice.

The survey tested directors' understanding of their obligations under the law and their priorities in relation to stakeholders using simple ranking exercises and a more sophisticated 'salience' test in order to gain a more nuanced understanding of the extent to which directors prioritise particular interests. The survey revealed results which suggest that directors do not adhere to a simple 'shareholder primacy' corporate strategy.

Une étude de  142 pages téléchargeable à cette adresse :

Available at SSRN: http://ssrn.com/abstract=1023259

ou ici

http://ddata.over-blog.com/xxxyyy/0/32/13/25/ssrn-id1023259.pdf

 à cette adresse :

http://www.corporategovernancecommittee.be/library/documents/final%20code/CorpGov_FR5.pdf

ou ici :

 http://ddata.over-blog.com/xxxyyy/0/32/13/25/corpgov-fr5.pdf