Les membres de l’axe de recherche collaborent autour des thématiques de recherche suivantes :
Nos recherches contribuent à l’élaboration de méthodes efficaces d’exploitation et d’utilisation des sources d’énergie. Cela implique le développement de stratégies et de processus pour la gestion efficace et l’optimisation de la production, du stockage et de la consommation d’énergie. En outre, nos recherches visent à explorer des approches novatrices permettant aux entreprises de fonctionner de manière durable dans l’ensemble du secteur de l’énergie.
Notre recherche vise à identifier les facteurs qui déterminent un comportement éthique, responsable et vertueux au sein des entreprises. Elle vise également à élucider les mécanismes sous-jacents qui favorisent l’innovation dans les technologies et les pratiques énergétiques caractérisées par le respect de l’environnement et la responsabilité sociale.
Nos recherches portent sur la promotion d’une consommation socialement responsable, encourageant les individus et les organisations à faire des choix respectueux de l’environnement en matière d’utilisation de l’énergie. En outre, elle s’intéresse aux besoins et aux comportements des consommateurs et des citoyens vulnérables, en particulier dans le contexte des énergies renouvelables. Il s’agit notamment de garantir un accès équitable et de répondre aux préoccupations des groupes marginalisés.
Nos recherches se focalisent sur le développement de modèles de financement et de tarification adaptés et de mécanismes de marché spécifiques aux énergies renouvelables. Cela implique la création de stratégies de tarification équitables et efficaces pour soutenir la pénétration des technologies d’énergie renouvelable et de récupération (Enr&R) dans le mix énergétique. En outre, nous nous attachons à quantifier et à améliorer l’impact environnemental et social des entreprises, ainsi que leurs pratiques en matière d’information.
Notre recherche vise à évaluer et à améliorer l’acceptabilité et la perception sociale des processus innovants de production d’énergie. Cela englobe la perception et l’acceptation de ces technologies par les audiences concernées. En outre, notre objectif est de faciliter la participation active de diverses parties prenantes, y compris le large public, les entreprises et le gouvernement, dans les discussions et les processus de prise de décision liés aux processus de production d’énergie innovants.
L’Axe de recherche « Efficacité énergétique et marchés socialement responsables » organise périodiquement des séminaires transdisciplinaires croisant les perspectives des sciences de gestion et des sciences de l’ingénieur, et des ateliers de discussion d’articles académiques. L’Axe organise aussi des tables rondes transdisciplinaires qui réunissent des chercheurs en gestion et en sciences de l’ingénieur et des managers.
L’équipe d’enseignants-chercheurs Efficacité énergétique et marchés socialement responsables
L’ensemble des travaux des enseignants-chercheurs Efficacité énergétique et marchés socialement responsables
Guillaume Guérard; Sonia Djebali; Maxime Hanus; Mark-Killian Zinenberg
Research LLM: Using Large Language Models as a Research Companion Article de journal
Dans: Tehnicki Glosnik - Technical Journal, vol. 20, no. 1, p. 118-125, 2026.
@article{guerard_3942,
title = {Research LLM: Using Large Language Models as a Research Companion},
author = {Guillaume Guérard and Sonia Djebali and Maxime Hanus and Mark-Killian Zinenberg},
url = {https://doi.org/10.31803/tg-20250827131608},
year = {2026},
date = {2026-03-01},
journal = {Tehnicki Glosnik - Technical Journal},
volume = {20},
number = {1},
pages = {118-125},
abstract = {Large Language Models (LLM) are increasingly used as research companions, yet guidance for effective and responsible integration into scholarly workflows remains under-specified. This paper presents a three-stage, human-in-the-loop framework supporting (i) proposal development, (ii) research design, and (iii) manuscript preparation. Each stage operationalizes a toolbox of prompting and verification techniques?Context-Grounded Prompting, Graph-of-Thought, Self-Consistency, Contrastive Chain-of-Thought, and Chain-of-Verification?paired with explicit human checkpoints. The framework is instantiated in a case study on mitigating intersectional bias in hiring models, with detailed datasets, objectives, and evaluation metrics, and an exploratory pilot in which Master's students apply the pipeline to thesis proposals. Results indicate that structured prompting improves traceability and broadens the set of considered alternatives, while verification steps curb overconfident errors. Prompts, artifacts, and rubrics are made available to support replication. The paper concludes with guidance on ethical deployment and limitations, emphasizing the primacy of human judgment in validating claims and shaping scholarly contributions.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Andrei Panibratov; Liubov Ermolaeva; Jane Menzies; Justin Paul; Rohail Hassan
Host country distance and unrealized cross-border merger and acquisition deals: perspectives from China and Russia Article de journal
Dans: Multinational Business Review, p. 1-25, 2026.
@article{panibratov_4253,
title = {Host country distance and unrealized cross-border merger and acquisition deals: perspectives from China and Russia},
author = {Andrei Panibratov and Liubov Ermolaeva and Jane Menzies and Justin Paul and Rohail Hassan},
url = {https://doi.org/10.1108/MBR-10-2023-0163},
year = {2026},
date = {2026-03-01},
journal = {Multinational Business Review},
pages = {1-25},
abstract = {Abstract
Purpose - The purpose of this study is to examine how institutional distance impacts unrealized cross-border mergers and acquisitions (CBMAs) deals of firms from China and Russia after they have been rumored. Prior
research on CBMAs has acknowledged that only a small percentage of all evaluated target firms are acquired. Using institutional distance theory, the authors contribute to the research literature by examining the institutional distance relating to the regulative, normative and cognitive institutional distance between China
and Russia and their respective host countries to identify the determinants of unrealized CBMA deals after they have been rumored.
Design/methodology/approach - The authors test hypotheses using data on CBMA rumors by examining a sample of CBMA deals by Chinese and Russian multinational enterprises from January 2003 to December 2019.
Findings - For Russia and China, rumored deals are less likely to remain unrealized in host countries with higher business and investment freedom than in the acquiring country (China or Russia). Rumored deals are
less likely to be unrealized in host countries with lower corruption levels than in the acquiring country. Greater cultural distance between the home and host countries increases the likelihood of unrealized deals.Originality/value - The authors make a unique contribution to the literature, as no prior studies have investigated the influence of institutional distance on unrealized rumored CBMA deals, particularly in the
comparison of Chinese and Russian multinational enterprises.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Qing Qing; Pin Shen; Tomas Bale?entis; Fawaz Baddar Al Hussan; Zhiyang Shen
Can Digital Technology Adoption Drive a ?Win-Win? in Corporate Financial Sustainability and Energy Performance? The Role of Chief Digital Officers Article de journal
Dans: Business Strategy And The Environment, p. 1-22, 2026.
@article{qing_4254,
title = {Can Digital Technology Adoption Drive a ?Win-Win? in Corporate Financial Sustainability and Energy Performance? The Role of Chief Digital Officers},
author = {Qing Qing and Pin Shen and Tomas Bale?entis and Fawaz Baddar Al Hussan and Zhiyang Shen},
url = {https://doi.org/10.1002/bse.70671},
year = {2026},
date = {2026-03-01},
journal = {Business Strategy And The Environment},
pages = {1-22},
abstract = {This study investigates whether digital technology adoption can drive both sustainable financial performance and enhanced corporate energy efficiency, which has received limited attention in previous research. Grounded in dynamic capability theory and upper echelons theory, and utilizing a two-way fixed-effects regression model, this study analyzes panel data from publicly listed Chinese firms from 2010 to 2022. We assess the ?win-win? potential of digital technology adoption on financial and energy outcomes, with a focus on the moderating role of chief digital officers. The results demonstrate that digital technology adoption generates concurrent gains in financial sustainability and energy efficiency, and that the presence of a chief digital officer substantially strengthens these effects. Robustness and endogeneity assessments support these findings. We further identify financing
constraints and green technological innovation as mediating channels through which digital technology adoption promotes dual improvements in financial and energy outcomes. Heterogeneity tests indicate stronger effects among larger firms, non-heavy polluting enterprises, and firms located in central regions of China. These findings highlight the strategic value of digital
technology in advancing financial sustainability and corporate energy efficiency, promoting broader corporate commitment to digital transformation.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Safa Gaaya; Mouna Hamza; Faten Lakhal
What about the firm's exposure to climate risk? Balancing carbon performance and tax avoidance practices Article de journal
Dans: International Journal of Accounting, Auditing and Performance Evaluation, p. 1-26, 2026.
@article{gaaya_4255,
title = {What about the firm's exposure to climate risk? Balancing carbon performance and tax avoidance practices},
author = {Safa Gaaya and Mouna Hamza and Faten Lakhal},
url = {DOI: 10.1504/IJAAPE.2025.10072987},
year = {2026},
date = {2026-03-01},
journal = {International Journal of Accounting, Auditing and Performance Evaluation},
pages = {1-26},
abstract = {This paper examines the association between a firm's carbon
performance and tax avoidance. It also sheds new light on the role of climate
risk exposure on this relationship. Based on a sample of USA firms from 2005
to 2021, our finding reveals that firms with stronger carbon performance are
less likely to engage in tax avoidance, suggesting that firms that prioritise
reducing their carbon footprint are also committed to maintaining compliance
with tax regulations, supporting the stakeholder perspective. The results also
document that the negative association between carbon performance and tax
avoidance holds only during lower climate risk exposure, suggesting that
under heightened climate exposure companies focus on climate-related
concerns, making tax avoidance a lower priority. Additional evidence reveals
that high-polluting firms are more incentivised to enhance carbon performance
to respond to institutional pressure, leading to lower tax avoidance levels.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Jean-Etienne Joullié; Guillaume Desjardins; Rifat Sweidan
How to manage change, how to manage life: Ichak Adizes, the organisational therapist Article de journal
Dans: Journal of Management History, vol. 32, no. 2, p. 246-266, 2026.
@article{joullie_3671,
title = {How to manage change, how to manage life: Ichak Adizes, the organisational therapist},
author = {Jean-Etienne Joullié and Guillaume Desjardins and Rifat Sweidan},
url = {https://doi.org/10.1108/JMH-09-2024-0135},
year = {2026},
date = {2026-02-01},
journal = {Journal of Management History},
volume = {32},
number = {2},
pages = {246-266},
abstract = {Purpose- Ichak Adizes has developed original and practical conceptions of executive interaction, change management and corporate development, collectively referred to as ?symbergetic organisational therapy?. Although his name is celebrated in some executive circles, it is not widely known within mainstream management academia. Further, Adizes' insights into what organisations are and how they achieve optimal performance are not routinely dealt with in Western business schools. After exposing his ideas, this paper aims to investigate reasons for such neglect.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Jihane Mali; Ahvar Shohreh; Faten Atigui; Ahmed Azough; Nicolas Travers
DaMoOp: A global approach for optimizing denormalized schemas through a multidimensional cost model Article de journal
Dans: Information Systems, vol. 136, p. 102598, 2026.
@article{mali_3855,
title = {DaMoOp: A global approach for optimizing denormalized schemas through a multidimensional cost model},
author = {Jihane Mali and Ahvar Shohreh and Faten Atigui and Ahmed Azough and Nicolas Travers},
url = {https://doi.org/10.1016/j.is.2025.102598},
year = {2026},
date = {2026-02-01},
journal = {Information Systems},
volume = {136},
pages = {102598},
abstract = {The complexity of database systems has increased alongside the exponential growth of data, necessitating Information Systems (IS) architects to continuously refine data models and meticulously select storage and management options that align with requirements. While existing solutions focus on data model transformation, none offer guidance in selecting the most suitable data model for a given use case. In this context, we propose DaMoOp, an automated approach for leading data model selection process. DaMoOp starts from a conceptual model and associated use case comprising queries, settings and infrastructure constraints, to generate relevant logical data models. A cost model, considering environmental, financial, and temporal factors, facilitates comparison and selection of the most suitable data model. Our cost model incorporates both data model and queries costs. Additionally, we suggest a data model selection process that enhances the ability to choose the optimal data model(s) for a specific use case, while also adapting to rapidly evolving use cases. We provide a strategic optimization approach designed to identify the most cost-efficient and stable data model as use case scenarios evolve. Moreover, we offer a simulation tool for the entire process, which enables visualizing the impact of use case variations on data model costs, thus empowering IS architects to make informed decisions.},
note = {The complexity of database systems has increased alongside the exponential growth of data, necessitating
Information Systems (IS) architects to continuously refine data models and meticulously select storage and
management options that align with requirements. While existing solutions focus on data model transformation,
none offer guidance in selecting the most suitable data model for a given use case. In this context, we propose
DaMoOp, an automated approach for leading data model selection process. DaMoOp starts from a conceptual
model and associated use case comprising queries, settings and infrastructure constraints, to generate relevant
logical data models. A cost model, considering environmental, financial, and temporal factors, facilitates
comparison and selection of the most suitable data model. Our cost model incorporates both data model and
queries costs. Additionally, we suggest a data model selection process that enhances the ability to choose the
optimal data model(s) for a specific use case, while also adapting to rapidly evolving use cases. We provide a
strategic optimization approach designed to identify the most cost-efficient and stable data model as use case
scenarios evolve. Moreover, we offer a simulation tool for the entire process, which enables visualizing the
impact of use case variations on data model costs, thus empowering IS architects to make informed decisions},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Marina Latukha; Desislava Dikova; Andrei Panibratov; Nikita Kuleshov
The double bind: Human resource management under sanctions and skilled labor exodus Article de journal
Dans: International Business Review, vol. 35, no. 1, p. 102520, 2026.
@article{latukha_3902,
title = {The double bind: Human resource management under sanctions and skilled labor exodus},
author = {Marina Latukha and Desislava Dikova and Andrei Panibratov and Nikita Kuleshov},
url = {https://www.sciencedirect.com/science/article/pii/S0969593125001337?via%3Dihub},
year = {2026},
date = {2026-02-01},
journal = {International Business Review},
volume = {35},
number = {1},
pages = {102520},
abstract = {This paper examines how human capital (HC) outflows, triggered by economic sanctions imposed on Russia, constitute a profound environmental disruption with long-term consequences for firms. Drawing on HC theory and based on case studies of three companies in the Russian IT sector, the study analyzes how large-scale talent relocation, referred to as brain-drain, undermines firms' strategic investments in HC development. We find that in the face of sustained uncertainty, human resource (HR) managers adopt reactive approaches, leading to the widespread abandonment of professional development initiatives. We argue that this shift risks eroding orga- nizational capabilities and placing firms at a long-term competitive disadvantage. By moving beyond macro- economic discussions of sanctions and focusing on firm-level human resource management (HRM) responses, this study offers new theoretical insights into how geopolitical shocks reshape HRM practices and disrupt the un- derlying logic of HC investment in high-skill industries.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mirza Muhammad Naseer; Nazim Hussain; Sana Akbar Khan; Guiseppe Nicolò
The ESG Emissions Paradox: Capability?Contingent Effects of Research and Development and Cost Leadership in Asia Article de journal
Dans: Business Strategy And The Environment, vol. 35, no. 2, p. 3077-3092, 2026.
@article{naseer_4001,
title = {The ESG Emissions Paradox: Capability?Contingent Effects of Research and Development and Cost Leadership in Asia},
author = {Mirza Muhammad Naseer and Nazim Hussain and Sana Akbar Khan and Guiseppe Nicolò},
url = {https://doi.org/10.1002/bse.70362},
year = {2026},
date = {2026-02-01},
journal = {Business Strategy And The Environment},
volume = {35},
number = {2},
pages = {3077-3092},
abstract = {This study investigates the impact of greenhouse gas (GHG) emissions, research and development (R&D) spending, and cost leadership strategies (CLSs) on the environmental, social, and governance (ESG) performance of Asian firms from 2015 to 2023. Multiple econometric methods, including ordinary least squares (OLS), fixed effects, the generalized method of moments (GMM), and quantile regression, are employed to test the hypotheses. The study's findings indicate a positive association between GHG emissions intensity and ESG performance, suggesting that higher emitting firms tend to bolster their ESG ratings chiefly through enhanced transparency and governance practices rather than through emissions reductions. R&D intensity and CLS also demonstrate positive associations with ESG performance, with powerful effects among firms with initially lower capabilities. Quantile regression results indicate that these relationships vary across performance levels; top-performing firms achieve a deeper level of sustainability integration, whereas lower performing firms rely more heavily on disclosure strategies. These results contribute to a deeper understanding of corporate sustainability in emerging markets and offer practical implications for policymakers, investors, and managers.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Komal Ashfaq; Muhammad Ishtiaq Ishaq; Usman Ullah; Ali RAZA; Wasim Abbas Shaheen
Technological Innovation and Financial Liberalization in Shrinking Ecological Footprints: Mediating Role of Green Growth Article de journal
Dans: Business Strategy And The Environment, 2026.
@article{ashfaq_4205,
title = {Technological Innovation and Financial Liberalization in Shrinking Ecological Footprints: Mediating Role of Green Growth},
author = {Komal Ashfaq and Muhammad Ishtiaq Ishaq and Usman Ullah and Ali RAZA and Wasim Abbas Shaheen},
url = {https://doi.org/10.1002/bse.70617},
year = {2026},
date = {2026-02-01},
journal = {Business Strategy And The Environment},
abstract = {Environmental sustainability has emerged as a pressing concern, capturing researchers' interest and driving an expansion of empirical studies in the field. Accordingly, this study explores the relationship between financial liberalization, renewable energy consumption, technological innovation, and ecological footprints, with green growth as a mediating factor. The data for this study are from the WDI, and the Chinn-Ito index from 2001 to 2021, covering 160 countries. The study used the Generalized Method of Moments estimation technique to address endogeneity and ensure robust analysis. The findings reveal that financial liberalization positively affects the ecological footprint. Renewable energy use reduces the ecological footprint, underscoring its role in mitigating environmental degradation. Technological innovation also has a negative and significant relationship with the ecological footprint, showing its potential to lower ecological impact. Surprisingly, green growth has a positive and significant impact on ecological footprints, suggesting that while it drives economic expansion, it may also lead to increased environmental pressures. This counterintuitive result underscores the complexity of achieving sustainable development, underscoring the need for targeted green growth strategies that align economic activities with ecological sustainability. The study provides valuable insights for policymakers seeking to reconcile economic and environmental objectives in pursuit of long-term sustainability, emphasizing green growth as a way forward.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Hind Naouar; Faten Lakhal
Empowering Women on Boards: Gender Quotas and Waste Generation Article de journal
Dans: Gender Work And Organization, p. 1-17, 2026.
@article{naouar_4250,
title = {Empowering Women on Boards: Gender Quotas and Waste Generation},
author = {Hind Naouar and Faten Lakhal},
url = {https://doi.org/10.1111/gwao.70112},
year = {2026},
date = {2026-02-01},
journal = {Gender Work And Organization},
pages = {1-17},
abstract = {With the growing emphasis on sustainability in corporate governance, implementing quotas to increase gender diversity on boards has attracted attention because of its potential to promote more responsible environmental practices, including waste management. The purpose of this paper is to explore the role of gender quotas in the boardroom on waste generation for a sample of European listed companies from 2011 to 2021. Based on critical mass and institutional theory perspectives, the results show that gender quotas on boards have a significant negative effect on waste generation. This negative effect increases in countries with binding quotas, suggesting that firms operating in countries with binding gender quotas capitalize on the potential for improved environmental outcomes. Further results show that the negative relationship between gender quotas and waste generation is more prevalent following the Paris Agreement on climate change and the adoption of the Sustainable Development Goals (SDGs) in 2015, in firms with corporate social responsibility (CSR) committees and in firms operating in manufacturing industries.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Najet Rejeb; Houssam Bouzgarrou; Faten Lakhal
CSR Investments Strategies of Financially Distressed Firms in Competitive Markets Article de journal
Dans: Journal of Asset Management, vol. 27, no. 9, 2026.
@article{rejeb_4251,
title = {CSR Investments Strategies of Financially Distressed Firms in Competitive Markets},
author = {Najet Rejeb and Houssam Bouzgarrou and Faten Lakhal},
url = {https://doi.org/10.1057/s41260-026-00442-6},
year = {2026},
date = {2026-02-01},
journal = {Journal of Asset Management},
volume = {27},
number = {9},
abstract = {This study investigates the behavior of distressed firms toward CSR-investments under competitive market pressure. Using a sample of 105 non-financial French firms listed on the SBF-250 index from 2005 to 2020, the findings reveal that distressed firms are incentivized to invest in CSR, particularly in environmental and social dimensions. CSR initiatives serve as a form of insurance, helping to buffer the negative effects of financial distress. Moreover, the positive effect of financial distress on CSR is more pronounced in competitive markets. This research is among the first to analyze CSR from the perspective of financially distressed firms and uniquely includes market competition as a moderating factor. The findings carry significant implications for decision-makers, such as investors evaluating opportunities in competitive markets, and underscore the value of social and environmental initiatives in enhancing firm performance, especially during financial distress.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Radwan Alkebsee; Ammar Ali Gull; Abdul Ghafoor
The Governance Role of Independent Directors' Cash Compensation in Suspect Firms? Evidence From Real Earnings Management Article de journal
Dans: International Journal Of Finance & Economics, vol. 31, no. 1, p. 241-269, 2026.
@article{alkebsee_3596,
title = {The Governance Role of Independent Directors' Cash Compensation in Suspect Firms? Evidence From Real Earnings Management},
author = {Radwan Alkebsee and Ammar Ali Gull and Abdul Ghafoor},
url = {https://doi.org/10.1002/ijfe.3137},
year = {2026},
date = {2026-01-01},
journal = {International Journal Of Finance & Economics},
volume = {31},
number = {1},
pages = {241-269},
abstract = {This study examines the relationship between independent directors' cash compensation and real earnings management. Using the data of Chinese suspect firms over the period 2009-2023, we show that independent directors' cash compensation helps suspect firms reduce the magnitude of real earnings management, suggesting that cash-based compensation to independent directors enhances board independence and the effectiveness of its monitoring role over real earnings management. Further analysis shows that this relationship is significantly influenced by the ownership structure. Specifically, we find that non-state and foreign ownership strengthen the negative association between independent directors' cash compensation and real earnings management, implying that these investors enhance the governance role of independent directors' cash compensation in monitoring the opportunistic behaviour of managers. Our main findings are robust to alternate proxies of earnings management, sample composition, and endogeneity concerns using several econometric techniques. The study contributes to the related literature by providing empirical evidence on the association between non-equity compensation for independent directors and real earnings management in suspect firms. Our study also offers significant implications for international investors, firms, and regulators, especially after the inclusion of Chinese stocks in the MSCI indices.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Asif Saeed; Muhammad Usman Khurram; Riadh Manita; Thanarerk Thanakijsombat
Audit Quality and CSR Decoupling: An International Perspective Article de journal
Dans: International Journal Of Finance & Economics, vol. 31, no. 1, p. 705-725, 2026.
@article{saeed_3734,
title = {Audit Quality and CSR Decoupling: An International Perspective},
author = {Asif Saeed and Muhammad Usman Khurram and Riadh Manita and Thanarerk Thanakijsombat},
url = {https://doi.org/10.1002/ijfe.3162},
year = {2026},
date = {2026-01-01},
journal = {International Journal Of Finance & Economics},
volume = {31},
number = {1},
pages = {705-725},
abstract = {CSR decoupling practices undermine the legitimacy of corporate social responsibility (CSR) reports, prompting a desire to use
legitimacy-enhancing
techniques, like external assurance (BIG4) of CSR reports. Our study uses the international sample of 34
countries from 2006 to 2019, and results indicate that good audit quality (BIG4) can significantly reduce the CSR performance
and disclosure gap (CSR decoupling practices). Further, these results still hold even when using the alternate proxies of CSR decoupling
(i.e., SUM) and audit quality (i.e., audit fee), and they emerge mainly in unqualified audit reports. Additionally, we use
the GMM and PSM regression analysis to control endogeneity concerns, and the results are still consistent. Overall, our findings
suggest that BIG4 auditors assure the legitimacy and dependability of their auditees' non-financial
disclosures (CSR disclosure),
as evidenced by their stringent auditing practices. Finally, our study's key implications are that companies are prone to a lower
level of CSR decoupling when their external auditor is one of the BIG4 auditing firms. Our findings are particularly apparent to
scholars, regulatory agencies and corporate practices.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Saba RIAZ; Wang YANQING; Muhammad Ishtiaq Ishaq; Ali RAZA; Qurat-ul-ain Talpur
Pathway to Entrepreneurial Success Through Green Entrepreneurial Orientation and Environmental Dynamism Article de journal
Dans: Business Strategy And The Environment, vol. 35, no. 1, p. 803-818, 2026.
@article{riaz_3892,
title = {Pathway to Entrepreneurial Success Through Green Entrepreneurial Orientation and Environmental Dynamism},
author = {Saba RIAZ and Wang YANQING and Muhammad Ishtiaq Ishaq and Ali RAZA and Qurat-ul-ain Talpur},
url = {https://onlinelibrary.wiley.com/doi/epdf/10.1002/bse.70173},
year = {2026},
date = {2026-01-01},
journal = {Business Strategy And The Environment},
volume = {35},
number = {1},
pages = {803-818},
abstract = {Environmental dynamism produces swift changes that undermine entrepreneurs' ability to create long-term plans, as SMEs in Pakistan encounter various difficulties in this interaction, requiring innovative approaches for sustainable development. This study analyzes entrepreneurial success in social network relations, evaluating green entrepreneurial orientation and environmental dynamism as mediators alongside entrepreneurial competencies as a moderator. A total of 358 senior managers participated in this research, selected through simple random sampling methods and analyzed using SmartPLS 4.0. The outcomes of this study demonstrate how SMEs can sustainably grow their businesses through social networks, which enhance their fundamental business approaches and operational success levels. Results indicate that green entrepreneurial orientation and environmental dynamism are associated with a positive indirect relationship in achieving entrepreneurial success. The influence of social networks on entrepreneurial success receives additional strengthening power from the moderation factor of entrepreneurial competencies. The research findings provide decision-making support for sustainable practices and SME development initiatives, benefiting both entrepreneurs and government authorities.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Ammar Ali Gull; Muhammad Atif; Asad Ali Rind
Do Women Directors Drive Firm's Climate Risk Disclosure? An International Evidence Article de journal
Dans: Business Strategy And The Environment, vol. 35, no. 1, p. 57-83, 2026.
@article{gull_4058,
title = {Do Women Directors Drive Firm's Climate Risk Disclosure? An International Evidence},
author = {Ammar Ali Gull and Muhammad Atif and Asad Ali Rind},
url = {https://doi.org/10.1002/bse.70165},
year = {2026},
date = {2026-01-01},
journal = {Business Strategy And The Environment},
volume = {35},
number = {1},
pages = {57-83},
abstract = {The paper examines the role of women directors in climate risk disclosure using a comprehensive measure in an international setting. Grounded in stakeholder orientation, resource dependence, and legitimacy theories, the paper analyzes 26,289 firm-year observations across 42 countries from 2002 to 2019 and documents that a higher proportion of women directors enhances climate risk disclosure, particularly women independent directors. Additionally, global gender quota reforms strengthen this relationship, and women directors and climate risk disclosure collectively contribute to improving firm performance. These results hold various robustness tests, including endogeneity assessments. This research contributes to the ongoing discourse on the business case for board gender diversity and provides valuable insights for regulators, investors, and policymakers.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Muhammad Ishtiaq Ishaq; Muhammad Junaid AHSAN; Ali RAZA; Asifa Younas; Qurat-ul-ain Talpur
Beyond borders: can culturally intelligent leaders make better CSR calls Article de journal
Dans: Journal Of Sustainable Tourism, p. 1-36, 2026.
@article{ishaq_4084,
title = {Beyond borders: can culturally intelligent leaders make better CSR calls},
author = {Muhammad Ishtiaq Ishaq and Muhammad Junaid AHSAN and Ali RAZA and Asifa Younas and Qurat-ul-ain Talpur},
url = {https://doi.org/10.1080/09669582.2025.2608783},
year = {2026},
date = {2026-01-01},
journal = {Journal Of Sustainable Tourism},
pages = {1-36},
abstract = {As the hospitality sector faces mounting pressure to demonstrate social and environmental accountability, leadership and cultural intelligence emerge as pivotal factors shaping CSR decision-making. This study aims to explore the impact of cultural intelligence on CSR decision-making and the mediating roles of transformational leadership and organizational culture. Additionally, we tested ethical relativism as a boundary condition in the direct relationships among cultural intelligence, transformational leadership, organizational culture, and CSR decision-making. We collected the data through a survey-based study (Study 1: N?=?409) and a scenario-based experiment (Study 2: N?=?223) involving employees in the Italian hospitality industry. We found that cultural intelligence, transformational leadership, and organizational culture directly impact CSR decision-making. Transformational leadership and organizational culture emerge as mediating factors in the relationship between cultural intelligence and CSR, highlighting their pivotal roles in CSR decision-making. Interestingly, the moderating role of ethical relativism is insignificant in the relationship between transformational leadership and CSR decision-making in Study 1, whereas it is significant in the relationship between cultural intelligence and CSR decision-making. This study contributes to academic discourse by offering a nuanced conceptual framework that integrates cultural intelligence, transformational leadership, organizational culture, and CSR decision-making.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Mohammed Benlemlih; Imane El Ouadghiri; Jamil Jaballah; Jonathan Peillex
On the legal foundations of green bonds Article de journal
Dans: Journal Of Environmental Management, vol. 398, p. 128556, 2026.
@article{benlemlih_4088,
title = {On the legal foundations of green bonds},
author = {Mohammed Benlemlih and Imane El Ouadghiri and Jamil Jaballah and Jonathan Peillex},
url = {https://doi.org/10.1016/j.jenvman.2026.128556},
year = {2026},
date = {2026-01-01},
journal = {Journal Of Environmental Management},
volume = {398},
pages = {128556},
abstract = {This paper presents one of the first systematic analyses of the legal foundations of green bond issuance. We find that French and Scandinavian civil law origins are positively associated with green bond issuance, whereas English common law origin is negatively associated. These results are robust across alternative measures of green bond issuance, and two quasi-natural experiments. We further show that stronger creditor-rights protection (consistent with stakeholder theory) significantly enhances green bond issuance, while greater financial liberalization (consistent with financial liberalization theory) significantly reduces it. Finally, we find that the positive impact of green bond issuance on renewable energy generation and environmental project financing is stronger under French, Scandinavian, and German civil law origins, and weaker under English common law. Taken together, these findings contribute to debates on firms' ethical responsibilities in addressing climate change and carbon dioxide emissions, and highlight the critical role of legal systems in financing the climate transition.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mohammad Bitar; Hassan Obeid; Imane El Ouadghiri; Jonathan Peillex
Bank CSR Engagement, Institutional Environments, and Corruption Article de journal
Dans: International Journal Of Finance & Economics, 2026.
@article{bitar_4095,
title = {Bank CSR Engagement, Institutional Environments, and Corruption},
author = {Mohammad Bitar and Hassan Obeid and Imane El Ouadghiri and Jonathan Peillex},
url = {https://doi.org/10.1002/ijfe.70136},
year = {2026},
date = {2026-01-01},
journal = {International Journal Of Finance & Economics},
abstract = {This study examines the effect of bank engagement in corporate social responsibility (CSR) on corruption across 39 countries from 2002 to 2021. We build on the view that CSR enables banks to act as active agents influencing national corruption, rather than passive agents of institutional norms. Our results indicate that stronger bank CSR significantly reduces corruption, with robust findings across measures and specifications. CSR mitigates corruption through enhanced regulatory compliance, stakeholder protection, governance diversity, and improved information flows. It also complements formal institutions and informal societal norms, highlighting the potential of embedding CSR into banking regulation to advance both anti-corruption and financial stability.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Catherine Lejealle; Saeedeh Rezaee Vessal; Insaf Khelladi; Coralie Damay; Rémi Beulque
Closing the sustainability knowledge-action gap: a dual knowledge management framework combining SECI and the persuasion knowledge model Article de journal
Dans: Journal Of Knowledge Management, p. 1-21, 2026.
@article{lejealle_4097,
title = {Closing the sustainability knowledge-action gap: a dual knowledge management framework combining SECI and the persuasion knowledge model},
author = {Catherine Lejealle and Saeedeh Rezaee Vessal and Insaf Khelladi and Coralie Damay and Rémi Beulque},
url = {https://doi.org/10.1108/JKM-04-2025-0537},
year = {2026},
date = {2026-01-01},
journal = {Journal Of Knowledge Management},
pages = {1-21},
abstract = {Abstract
Purpose - This study aims to examine how messaging co-created by agents and targets can support
knowledge creation and behavioral change in sustainability education. It explores how emotions shaped
by perceived agent motivations across repeated persuasion episodes mediated this transformation. By
integrating the persuasion knowledge model (PKM) with the socialization, externalization, combination
and internalization (SECI) model, this study highlights how agent-target interactions generate
sustainable knowledge and action.
Design/methodology/approach - This study collected qualitative data through semi-structured
interviews conducted one month after a one-week educational program involving expert meetings,
company visits and a hackathon. The data were analyzed through reflexive thematic analysis with a
deductive, theory-driven lens.
Findings - This study addressed the sustainability knowledge-action gap by demonstrating how
repeated, emotionally meaningful interactions (i.e. persuasion episodes) with trusted, credible agents
supported knowledge internalization and long-term behavioral change. The participants evolved from
skepticism and emotional resistance to empowerment, with co-created emotional experiences and trustbuilding emerging as central mechanisms.
Originality/value - Unlike previous studies, which highlight barriers to sustainable behavior, this study
offers an integrated, process-oriented framework. Combining PKM's relational perspective with SECI's
iterative structure and emphasizing emotional engagement provide a new framework for fostering
sustained behavioral transformation through co-created knowledge.
Keywords Emotions, Sustainability education, Co-creation, SECI, Persuasion knowledge model (PKM),
Knowledge-action gap},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Khurram Shahzad; Ali RAZA; Muhammad Ishtiaq Ishaq; Qurat-ul-ain Talpur; Muhammad JUNAID
Fear of missing out and the propensity to share fake news: insights from self-determination and social comparison theories Article de journal
Dans: Electronic Commerce Research, 2026.
@article{shahzad_4102,
title = {Fear of missing out and the propensity to share fake news: insights from self-determination and social comparison theories},
author = {Khurram Shahzad and Ali RAZA and Muhammad Ishtiaq Ishaq and Qurat-ul-ain Talpur and Muhammad JUNAID},
url = {https://doi.org/10.1007/s10660-025-10079-z},
year = {2026},
date = {2026-01-01},
journal = {Electronic Commerce Research},
abstract = {In the age of endless scrolling, fear of missing out (FOMO) lurks behind our screens, which drives consumers to share information worldwide. However, its influence is taking a darker turn as it propels fake news across platforms. This research examines how envy, social self-efficacy, and self-concept clarity shape personal and social FOMO, and how these, in turn, influence fake news sharing. Using a framework tested on cross-sectional data from 423 active social media users, we found that envy intensifies personal and social FOMO, while social self-efficacy and self-concept clarity negatively influence it. Interestingly, social FOMO negatively influences the authentication of news before sharing, but personal FOMO has an insignificant impact. Also, we found strong support for perceived social support as a boundary condition between FOMO's dimension with authentic news before sharing and fake news sharing. By untangling FOMO's dual dimensions, this study advances scholarly debate on personal psychology and misinformation and sheds an urgent light on designing platforms and campaigns that disrupt FOMO's vicious cycle, turning impulsive shares into mindful engagement.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Muhammad Usman; Muhammad Khan; Ammar Ali Gull; Rizwan Mushtaq; Alaa Mansour Zalata
Female Board Directorships, the CEO-Employee Pay Ratio, and Firm Performance Article de journal
Dans: International Journal Of Finance & Economics, 2026.
@article{usman_4111,
title = {Female Board Directorships, the CEO-Employee Pay Ratio, and Firm Performance},
author = {Muhammad Usman and Muhammad Khan and Ammar Ali Gull and Rizwan Mushtaq and Alaa Mansour Zalata},
url = {https://doi.org/10.1002/ijfe.70133},
year = {2026},
date = {2026-01-01},
journal = {International Journal Of Finance & Economics},
abstract = {Based on the premises of the social role theory, we investigate whether board gender composition may influence firm-level pay
inequality by improving the ability of boards to oversee managers and counter their influence on the compensation-setting process. Using the data of Chinese listed firms over the period 2007-2022, we investigate the relationship between female board
directorships, the CEO-employee pay ratio (pay inequality) and firm performance. Consistent with social role theory, we find
that firms with women directors on their boards have higher CEO-employee pay ratios, which have a positive impact on firm
performance. We find these results to be robust by using different measures of female board directorships, alternative sample
compositions and alternative estimation methods and by addressing any potential endogeneity concerns. Overall, our findings
support that women directors are effective in deciding the level of pay inequality that is linked to improved firm performance.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Houaria Boumaiza; Pascal Clain; Fatou-Toutie Ndoye; Anthony Delahaye
Ice Formation and Recrystallization in Frozen Foods: Recent Trends and Potential Application of Gas Hydrates Article de journal
Dans: Food Reviews International, p. 1-44, 2026.
@article{boumaiza_4112,
title = {Ice Formation and Recrystallization in Frozen Foods: Recent Trends and Potential Application of Gas Hydrates},
author = {Houaria Boumaiza and Pascal Clain and Fatou-Toutie Ndoye and Anthony Delahaye},
url = {https://doi.org/10.1080/87559129.2026.2617954},
year = {2026},
date = {2026-01-01},
journal = {Food Reviews International},
pages = {1-44},
abstract = {Ice recrystallization significantly impacts the long-term quality of frozen foods by causing structural damage, texture loss, and degradation of sensory and nutritional properties. To address this, various inhibition strategies have emerged, broadly grouped into thermomechanical methods (e.g. high-pressure freezing, pulsed electric fields, electromagnetic-assisted freezing) and physicochemical approaches involving antifreeze proteins and polysaccharide stabilizers. This review critically examines these techniques, focusing on their mechanisms, experimental evidence, and application limits across food matrices. Special attention is given to gas hydrates, introduced as a promising yet underexplored alternative. Thanks to their crystalline structure, phase behavior, and ability to encapsulate guest molecules under mild conditions, gas hydrates offer new possibilities for controlling ice dynamics. Their capacity to form ice-like solids with distinct recrystallization behavior presents a novel path toward improving frozen food stability. This review consolidates existing knowledge while highlighting gas hydrates as a frontier strategy in frozen food preservation.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Inam Ul Haq; Muhammad Umer Azeem; Anwar Farooq; Fayyaz Ghafoor
The Buffering Role of Religiosity in Mitigating the Negative Effects of Eldercare Burden on Employee Exhaustion and Job Outcomes: Insights from Pakistani Organizations Article de journal
Dans: Journal Of Business And Psychology, 2026.
@article{ul_haq_4179,
title = {The Buffering Role of Religiosity in Mitigating the Negative Effects of Eldercare Burden on Employee Exhaustion and Job Outcomes: Insights from Pakistani Organizations},
author = {Inam Ul Haq and Muhammad Umer Azeem and Anwar Farooq and Fayyaz Ghafoor},
url = {https://doi.org/10.1007/s10869-026-10098-z},
year = {2026},
date = {2026-01-01},
journal = {Journal Of Business And Psychology},
abstract = {The aging population presents a significant challenge, bringing with it the additional burden of informal eldercare. In this study, we explore how this eldercare burden spills over into the workplace, affecting caregivers' job outcomes. Specifically, we investigate how employees' eldercare responsibilities undermine their in-role performance, interpersonal citizenship
behavior (OCB-I), and creativity through mental and physical exhaustion. Additionally, we also examine how religiosity, as a personal resource, can help mitigate these negative effects. To test our predictions, we conducted two field surveys in several organizations across different sectors. The findings of both studies indicate that employees' eldercare burden negatively affects their in-role performance, OCB-I, and creativity. Mediation analysis reveals that this detrimental impact is due to
increased mental and physical exhaustion. However, strong religiosity beliefs can mitigate the negative effects of eldercare burden on mental and physical exhaustion. Finally, the results also confirm a moderated mediation effect: religiosity buffers the indirect negative impact of eldercare burden on work outcomes. These findings are discussed considering their implications for theory and practice.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Faten Lakhal; Sabrina Khemiri
Managing Climate Challenges through Innovation: Internal and External Governance Channels Conférence
International Entrepreneurship, Family Business & Innovation Research Conference, Le Caire, Egypte, 2026.
@conference{lakhal_4147,
title = {Managing Climate Challenges through Innovation: Internal and External Governance Channels},
author = {Faten Lakhal and Sabrina Khemiri},
url = {https://event.fourwaves.com/ierc2026/pagesClimate risk and Eco innovation},
year = {2026},
date = {2026-04-01},
booktitle = {International Entrepreneurship, Family Business & Innovation Research Conference},
address = {Le Caire, Egypte},
abstract = {This study examines how firm?level climate risk exposure affects eco-innovation based on an international sample of 24,929 observations over the period 2001-2021. Using a framework that distinguishes different categories of climate risk, we find a significant positive association between climate risk exposure?specifically physical, operational, and regulatory risks?and firms eco-innovation output. These findings confirm the opportunity view: climate-related risks can prompt companies to invest in eco-friendly technologies, resulting in higher competitive advantages and enhanced legitimacy. The study also identifies key internal and external governance channels underlying the climate risk exposure-eco-innovation relationship. We, particularly, highlight the roles of internal governance and market forces in driving this relationship. These findings suggest that both coercive pressures (institutional quality) and mimetic pressures (competition and board committees) strengthen the climate risk-eco-innovation relationship. Our study provides practical guidance for policymakers and decision?makers on the importance to mitigate climate risks through sustainable innovation strategies.},
note = {April 20-23, 2026.},
keywords = {},
pubstate = {published},
tppubtype = {conference}
}
Pascale Bueno Merino; Jean-Luc HERRMANN
Global Focus (The EFMD GLOBAL business magazine), 2026.
@misc{bueno_merino_4208,
title = {What are the Impacts of French Research in Management Science and Business Administration on its Stakeholders?},
author = {Pascale Bueno Merino and Jean-Luc HERRMANN},
url = {https://globalfocusmagazine.com/latest-issue/},
year = {2026},
date = {2026-02-01},
volume = {20},
pages = {110-113},
howpublished = {Global Focus (The EFMD GLOBAL business magazine)},
note = {Issue 01},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Pascale Bueno Merino; Hamdi Hamza; Samuel Grandval; Sonia Aissaoui
Salon de l'agriculture : les Amap redonnent le pouvoir aux agriculteurs et agricultrices Divers
The Conversation, 2026.
@misc{bueno_merino_4209,
title = {Salon de l'agriculture : les Amap redonnent le pouvoir aux agriculteurs et agricultrices},
author = {Pascale Bueno Merino and Hamdi Hamza and Samuel Grandval and Sonia Aissaoui},
url = {https://doi.org/10.64628/AAK.dfdcudr4x},
year = {2026},
date = {2026-02-01},
howpublished = {The Conversation},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Marina Latukha; Andrei Panibratov
Human resource management under sanctions and skilled labor exodus Divers
FNEGE Médias, Video, 2026.
@misc{latukha_4231,
title = {Human resource management under sanctions and skilled labor exodus},
author = {Marina Latukha and Andrei Panibratov},
url = {https://fnege-medias.fr/fnege-video/human-resource-management-under-sanctions-and-skilled-labor-exodus/},
year = {2026},
date = {2026-02-01},
howpublished = {FNEGE Médias, Video},
note = {This paper examines how human capital (HC) outflows, triggered by economic sanctions, constitute a profound environmental disruption with long-term consequences for firms. We find that in the face of sustained uncertainty, human resource (HR) managers adopt reactive approaches, leading to the widespread abandonment of professional development initiatives. We argue that this shift risks eroding organizational capabilities and placing firms at a long-term competitive disadvantage. By moving beyond macroeconomic discussions of sanctions and focusing on firm-level human resource management (HRM) responses, this study offers new theoretical insights into how geopolitical shocks reshape HRM practices and disrupt the underlying logic of HC investment in high-skill industries.},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Faten Lakhal
How Investors Shape Corporate Waste Management Divers
FNEGE Médias, Video, 2026.
@misc{lakhal_4232,
title = {How Investors Shape Corporate Waste Management},
author = {Faten Lakhal},
url = {https://fnege-medias.fr/fnege-video/how-investors-shape-corporate-waste-management/},
year = {2026},
date = {2026-02-01},
howpublished = {FNEGE Médias, Video},
note = {As environmental sustainability gains prominence, institutional investors are increasingly recognized for their influence on corporate environmental practices. This study investigates how institutional investors' ownership and investment horizon affect corporate waste management in France. The results reveal that long-term (short-term) institutional investors negatively (positively) affect waste generation. We also show that the effect of long-term institutional investors on waste generation has accentuated after the adoption of the French Law on the Energy Transition in 2015 , especially for firms with high environmental performance and strong corporate governance and those operating in environmentally sensitive industries. These results offer actionable insights for policymakers, investors, and managers seeking to promote sustainable waste management practices.},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Safa Gaaya; Faten Lakhal
When Corporate Social Responsibility Meets Taxation Divers
FNEGE Médias, Video, 2026.
@misc{gaaya_4233,
title = {When Corporate Social Responsibility Meets Taxation},
author = {Safa Gaaya and Faten Lakhal},
url = {https://fnege-medias.fr/fnege-video/when-corporate-social-responsibility-meets-taxation/},
year = {2026},
date = {2026-02-01},
howpublished = {FNEGE Médias, Video},
note = {Corporate social responsibility (CSR) is part of the larger debate on whether firms engage in CSR to promote social interests or strictly to achieve legitimacy and thus are implicitly involved in some form of greenwashing. This paper investigates the effect of CSR on tax avoidance. Based on a sample of French listed companies, the results show that firms engaging in CSR adopt tax avoidance practices. The results also show that the disciplinary roles of debt and corporate governance mitigate this positive effect. Additional evidence shows that family-owned firms overinvesting in CSR are unlikely to engage in tax avoidance for socioeconomic wealth purposes. The results are robust to alternative measures of tax avoidance and endogeneity concerns.},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Safa Gaaya; Faten Lakhal
When Corporate Social Responsibility Meets Taxation Divers
FNEGE Médias, Podcast, 2026.
@misc{gaaya_4237,
title = {When Corporate Social Responsibility Meets Taxation},
author = {Safa Gaaya and Faten Lakhal},
url = {https://comptabilite-et-audit.castos.com/episodes/when-corporate-social-responsibility-meets-taxation},
year = {2026},
date = {2026-02-01},
howpublished = {FNEGE Médias, Podcast},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Faten Lakhal
How Investors Shape Corporate Waste Management Divers
FNEGE Médias, Podcast, 2026.
@misc{lakhal_4239,
title = {How Investors Shape Corporate Waste Management},
author = {Faten Lakhal},
url = {https://developpement-durable-et-rse.castos.com/episodes/how-investors-shape-corporate-waste-management},
year = {2026},
date = {2026-02-01},
howpublished = {FNEGE Médias, Podcast},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Marina Latukha; Andrei Panibratov
Human resource management under sanctions and skilled labor exodus Divers
FNEGE Médias, Podcast, 2026.
@misc{latukha_4240,
title = {Human resource management under sanctions and skilled labor exodus},
author = {Marina Latukha and Andrei Panibratov},
url = {https://gestion-des-ressources-humaines.castos.com/episodes/human-resource-management-under-sanctions-and-skilled-labor-exodus?_gl=1*erefrs*_gcl_au*MzE1ODYzNzk0LjE3NzIxMTkyNTAuMTAzMDkyMDI1Mi4xNzcyNzk1NzIwLjE3NzI3OTU3MjI.},
year = {2026},
date = {2026-02-01},
howpublished = {FNEGE Médias, Podcast},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Jean-Etienne Joullié
Tu prends ton après-midi ? Pourquoi le présentéisme nuit aux entreprises Divers
The Conversation, 2026.
@misc{joullie_4090,
title = {Tu prends ton après-midi ? Pourquoi le présentéisme nuit aux entreprises},
author = {Jean-Etienne Joullié},
url = {https://doi.org/10.64628/AAK.7yn4j46pt},
year = {2026},
date = {2026-01-01},
howpublished = {The Conversation},
keywords = {},
pubstate = {published},
tppubtype = {misc}
}
Aurus Auélien; Guillaume Guérard
Bridging the Gap in Nanogrid Load Forecasting: The Drahi-X Dataset and a Standardized Benchmarking Framework Article de journal
Dans: Smart Grids and Sustainable Energy, vol. 10, no. Article Nu, 2025.
@article{auelien_4072,
title = {Bridging the Gap in Nanogrid Load Forecasting: The Drahi-X Dataset and a Standardized Benchmarking Framework},
author = {Aurus Auélien and Guillaume Guérard},
url = {https://doi.org/10.1007/s40866-025-00319-4},
year = {2025},
date = {2025-12-01},
journal = {Smart Grids and Sustainable Energy},
volume = {10},
number = {Article Nu},
abstract = {Short-term univariate forecasting of nanogrid power consumption is essential for balancing supply and demand in small-scale energy systems. Existing benchmarks, often focused on large utilities or renewable generation, inadequately address the non-stationary, bursty patterns inherent in nanogrid loads. This paper introduces DrahiX, a novel five-year, multi-zone hourly consumption dataset annotated with regime shifts and missing-data patterns. We also present a comprehensive open-source benchmarking pipeline, featuring standardized preprocessing, rolling-window splits, diverse error metrics (point-forecast and shape-aware), and quantitative measures of forecast difficulty (e.g., permutation entropy, change-point counts). Through rigorous evaluation of statistical, machine learning, and deep learning models, our findings indicate that deep learning architectures, particularly Time2Vec-BiLSTM, demonstrate superior performance compared to simpler models, especially under conditions of higher series non-stationarity and complexity. The public release of the DrahiX dataset, all code, and hyperparameter configurations ensures full reproducibility, aiming to accelerate research and enhance the operational efficiency, renewable self-consumption, and resilience of nanogrid systems.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Carlos Vazquez-Ferrel; Erik Ernesto Vazquez Hernandez
Political survival and legislative reselection in Mexico's chamber of deputies Article de journal
Dans: The Journal of Legislative Studies, vol. 31, no. 4, p. 1009-1038, 2025.
@article{vazquez-ferrel_3163,
title = {Political survival and legislative reselection in Mexico's chamber of deputies},
author = {Carlos Vazquez-Ferrel and Erik Ernesto Vazquez Hernandez},
url = {https://doi.org/10.1080/13572334.2024.2372953},
year = {2025},
date = {2025-12-01},
journal = {The Journal of Legislative Studies},
volume = {31},
number = {4},
pages = {1009-1038},
abstract = {This article presents an empirical investigation into the factors influencing the renomination of legislators by party leaders for their continued presence in Congress. We argue that legislators who have previously held influential positions within Congress, such as Committee President, have a successful track record of (co)sponsoring bills, and have built distinguished political careers, are more likely to be renominated in Congress. To test this theory, we employ an original dataset sourced from the Mexican 2018-2021 Chamber of Deputies, which comprises the inaugural group of Congress members allowed to seek reelection after a 90-year prohibition within the context of a transforming party system marked by the diminishing electoral attractiveness of traditional parties. Our findings carry significant implications for comprehending how party leaders recognise and reward legislators who effectively safeguard the party's interests and uphold its reputation inside the halls of Congress.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Céline Antonin; Pierre Courtioux
Researchers of a Feather Flock Together: Endogamy Recruitment Tracks for Industrial Researchers Article de journal
Dans: Labour: Review of Labour Economics and Industrial Relations, vol. 39, no. 4, p. 292-324, 2025.
@article{antonin_3851,
title = {Researchers of a Feather Flock Together: Endogamy Recruitment Tracks for Industrial Researchers},
author = {Céline Antonin and Pierre Courtioux},
url = {https://doi.org/10.1111/labr.70003},
year = {2025},
date = {2025-12-01},
journal = {Labour: Review of Labour Economics and Industrial Relations},
volume = {39},
number = {4},
pages = {292-324},
abstract = {Based on French company data, we assess the hiring of different education profiles of industrial researchers in corporate R&D departments. First, our results show engineers are more likely to be recruited in corporate R&D that develops a patent-oriented strategy; PhD-holders are more likely to be recruited in firms that compete at the technological frontier and in companies that maintain close links with academia and public research. Second, new results reveal the endogamy of industrial researchers' recruitment based on the specifics of their scientific human capital and highlight the mitigating role of hybrid scientific human capital.},
note = {Revue ABS 1 2018, 2021 et 2024},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Hafiza Ayesha khan; Ali RAZA; Sana Ishaq; Umer Umair; Muhammad Ishtiaq Ishaq
Pathways to ethical consumption: the effects of altruism, self-identity, and ascribed responsibility Article de journal
Dans: European Business Review, vol. Vol. ahead-of-print, no. No. ahead-, 2025.
@article{khan_4052,
title = {Pathways to ethical consumption: the effects of altruism, self-identity, and ascribed responsibility},
author = {Hafiza Ayesha khan and Ali RAZA and Sana Ishaq and Umer Umair and Muhammad Ishtiaq Ishaq},
url = {https://doi.org/10.1108/EBR-06-2025-0220},
year = {2025},
date = {2025-12-01},
journal = {European Business Review},
volume = {Vol. ahead-of-print},
number = {No. ahead-},
abstract = {Purpose
Scholars have emphasized making consumers ecologically conscious in their consumption decisions. Likewise, it is vital to investigate the precursors that guide or serve as a road map for consumers to make wise choices. This study aims to examine the intricate interplay of motives (altruism, value consciousness and self-identity) that influence ethical consumption in Pakistan's hospitality industry. This study also assessed attitudes, ascribed responsibility as a mediator and environmental protection emotions as a boundary condition.
Design/methodology/approach
The data were collected from 522 individuals, and meticulous analysis was performed using structural equation modeling.
Findings
This study found that individuals with altruistic values and a high sense of self-identity are likelier to develop an attitude and take responsibility for ethical consumption. Moreover, the tendency of environmental protection moderates these relations.
Originality/value
This research employs the Value-Belief-Norm theory, offering novel insights for intellectuals to comprehend ethical consumption by exploring the psychological drivers that influence individuals to consume ethically, thereby enriching the literature.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Aurus Aurélien; Guillaume Guérard
Bridging the Gap in Nanogrid Load Forecasting: The Drahi-X Dataset and a Standardized Benchmarking Framework Article de journal
Dans: Smart Grids and Sustainable Energy, vol. 10, no. Article Nu, 2025.
@article{aurelien_4072,
title = {Bridging the Gap in Nanogrid Load Forecasting: The Drahi-X Dataset and a Standardized Benchmarking Framework},
author = {Aurus Aurélien and Guillaume Guérard},
url = {https://doi.org/10.1007/s40866-025-00319-4},
year = {2025},
date = {2025-12-01},
journal = {Smart Grids and Sustainable Energy},
volume = {10},
number = {Article Nu},
abstract = {Short-term univariate forecasting of nanogrid power consumption is essential for balancing supply and demand in small-scale energy systems. Existing benchmarks, often focused on large utilities or renewable generation, inadequately address the non-stationary, bursty patterns inherent in nanogrid loads. This paper introduces DrahiX, a novel five-year, multi-zone hourly consumption dataset annotated with regime shifts and missing-data patterns. We also present a comprehensive open-source benchmarking pipeline, featuring standardized preprocessing, rolling-window splits, diverse error metrics (point-forecast and shape-aware), and quantitative measures of forecast difficulty (e.g., permutation entropy, change-point counts). Through rigorous evaluation of statistical, machine learning, and deep learning models, our findings indicate that deep learning architectures, particularly Time2Vec-BiLSTM, demonstrate superior performance compared to simpler models, especially under conditions of higher series non-stationarity and complexity. The public release of the DrahiX dataset, all code, and hyperparameter configurations ensures full reproducibility, aiming to accelerate research and enhance the operational efficiency, renewable self-consumption, and resilience of nanogrid systems.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Guillaume Guérard; Sonia Djebali
Dataset Readiness Assessment for Training (DRAFT): A Protocol for Auditing High?Dimensional Biological Data Article de journal
Dans: Current Protocols, vol. 5, no. 12, 2025.
@article{guerard_4073,
title = {Dataset Readiness Assessment for Training (DRAFT): A Protocol for Auditing High?Dimensional Biological Data},
author = {Guillaume Guérard and Sonia Djebali},
url = {https://doi.org/10.1002/cpz1.70285},
year = {2025},
date = {2025-12-01},
journal = {Current Protocols},
volume = {5},
number = {12},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Hugo Alatrista Salas; Gaël Chareyron; Sonia Djebali; Imen Ouled Dlala; Nicolas Travers
SeqPatTour: sequential patterns-based metrics for better understanding the tourism behaviour Article de journal
Dans: Quality and Quantity: international journal of methodology, 2025.
@article{alatrista_salas_4086,
title = {SeqPatTour: sequential patterns-based metrics for better understanding the tourism behaviour},
author = {Hugo Alatrista Salas and Gaël Chareyron and Sonia Djebali and Imen Ouled Dlala and Nicolas Travers},
url = {https://doi.org/10.1007/s11135-025-02501-3},
year = {2025},
date = {2025-12-01},
journal = {Quality and Quantity: international journal of methodology},
abstract = {Analysing and understanding tourism mobility constitutes a tremendous challenge for states, cities and companies involved in cultural heritage. Traditional methods of tourist flow analysis often rely on survey data and observational studies to map out general trends and movements, focusing on aggregated visitor numbers and basic demographic information without delving deeply into the complex interconnections and sequential patterns of tourist behaviours. This study introduces SeqPatTour, a comprehensive methodology that innovatively mines and analyses tourist behaviour through sequential pattern analysis with data from Tripadvisor. Distinguished by its ability to perform both quantitative and qualitative analysis, SeqPatTour navigates the complexities inherent in analysing sequential patterns on graphs, facilitating a deeper understanding of tourist movements. It critically assesses path extraction and sequential pattern mining techniques to tailor the analysis to specific temporal constraints, thereby introducing specialised metrics for the tourism domain. Our methodology, applied on the city of Lille with 287,429 reviews, leading to a graph of 3,317 nodes and 94,829 relationships, has the potential to enhance analytical capabilities in tourism studies, providing actionable insights for urban planning and policy formulation. Its approach to integrating path extraction with temporal-gap constrained sequential pattern mining effectively uncovers latent behavioural patterns among tourists. This not only underscores the method's value in improving tourist experiences but also its contribution to economic development in tourism-focused areas, navigating through the intricacies of sequential pattern analysis on graph structures to offer profound insights into tourist dynamics.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Itidel Ben Saad; HELA GARROUCH; Safa Gaaya
Corporate tax avoidance and investment efficiency: Does family control matter? Article de journal
Dans: Journal of Applied Accounting Research, vol. Vol. ahead-of-print No. ahead-of-print, no. Vol. ahead, p. 1-22, 2025.
@article{ben_saad_4094,
title = {Corporate tax avoidance and investment efficiency: Does family control matter?},
author = {Itidel Ben Saad and HELA GARROUCH and Safa Gaaya},
url = {https://doi.org/10.1108/JAAR-07-2024-0268},
year = {2025},
date = {2025-12-01},
journal = {Journal of Applied Accounting Research},
volume = {Vol. ahead-of-print No. ahead-of-print},
number = {Vol. ahead},
pages = {1-22},
abstract = {Purpose
The purpose of this paper is to examine how corporate tax avoidance influences investment efficiency and investigate whether family ownership impacts this relationship.
Design/methodology/approach
Our study focuses on French non-financial companies listed on the SBF 120 over the period 2005-2022, resulting in a final sample comprising total observations of 1,866 firm years. All financial information is extracted from the Worldscope database. All family data, such as voting rights, family identity and family CEO, are collected manually from the annual reports obtained from the Financial Market Authorities website (AMF). To identify whether a company is family owned, we analysed information on shareholders and control relationships mentioned in the reports, particularly the sections dealing with the ownership structure of the firm. We use a quantitative approach to test our hypothesis.
Findings
This paper examines the impact of corporate tax avoidance on investment efficiency. Based on a sample of French listed firms over the period 2005-2022, our results reveal that tax avoidance decreases investment efficiency. We also find that tax avoidance by family-controlled firms leads to increased underinvestment. We further find that this relationship is non-linear, suggesting that once the level of family control reaches a certain level, the relationship between tax avoidance and investment efficiency turns positive, supporting the socio-emotional wealth theory.
Research limitations/implications
One limitation of this study is that our findings may not be generalized to other developed countries, as they are contingent upon the unique characteristics of the French context.
Practical implications
The paper provides two practical implications. Firstly, it warns managers in French companies that tax avoidance may lead to investment inefficiency. Secondly, it provides valuable insights related to various aspects of family firms, specifically their engagement within the French business landscape.
Originality/value
Our research contributes to the expanding literature on family business research by investigating the impact of family control on the relationship between tax avoidance and investment efficiency. To gain a deeper understanding of the extent to which family control can influence this association, we focus on the non-linear relationship between family firms with excess control rights and the link between tax avoidance and investment.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Fatima Shuwaikh; Sami Ben Jabeur; Rodrigo Miguel de Oliveira Gonçalves
Dynamic Ambidexterity in Corporate Venture Capital: A Pathway to Green Innovation and Environmental Performance Article de journal
Dans: Business Strategy And The Environment, 2025.
@article{shuwaikh_4106,
title = {Dynamic Ambidexterity in Corporate Venture Capital: A Pathway to Green Innovation and Environmental Performance},
author = {Fatima Shuwaikh and Sami Ben Jabeur and Rodrigo Miguel de Oliveira Gonçalves},
url = {http://doi.org/10.1002/bse.70449},
year = {2025},
date = {2025-12-01},
journal = {Business Strategy And The Environment},
abstract = {This paper examines the influence of various ambidexterity tactics on green innovation among corporate investors. It explores how these investors might improve their environmental performance by acquiring green innovations through ambidextrous corporate venture capital (CVC) investments. The study demonstrates that 126 American corporate investors can successfully leverage green innovation by making ambidextrous investments in entrepreneurial enterprises. Results show that within-period balance between exploration and exploitation is associated with higher green innovation. Corporate investors who pursue dynamic ambidexterity or a combination of dynamic and static ambidexterity show enhanced outcomes in green innovation. This research demonstrates a clear connection between the green innovation of corporate investors and their enhanced environmental performance, particularly in terms of reducing greenhouse gas (GHG) emissions. The study contends that ambidextrous CVC investments serve as a gateway for corporate investors to elevate their environmental performance through the strategic acquisition of green innovation. This research provides significant insights for company managers, regulators, and government bodies, delivering practical knowledge for establishing environmentally friendly practices in corporate investment strategies.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
Pierre Courtioux; François Métivier; Antoine Rebérioux
How Tax Credit Shapes Firm R&D Strategies? Article de journal
Dans: Accounting, Economics and Law: A Convivium, vol. 15, no. 3, p. 437-470, 2025.
@article{courtioux_3448,
title = {How Tax Credit Shapes Firm R&D Strategies?},
author = {Pierre Courtioux and François Métivier and Antoine Rebérioux},
url = {https://www.degruyter.com/document/doi/10.1515/ael-2022-0098/html},
year = {2025},
date = {2025-11-01},
journal = {Accounting, Economics and Law: A Convivium},
volume = {15},
number = {3},
pages = {437-470},
abstract = {This study extends the definition of firms' R&D strategies to integrate fiscal considerations related to R&D tax credits. Using French company data, we identify six types of ?extended' R&D strategies. We then examine the relationships of these strategies with the effective rate of R&D tax credits, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. This study contributes to a better understanding of the heterogeneity of companies' R&D strategies.},
note = {publication online de 2023 intégrée à un numéro en 2025},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Stéphanie Lacour; Véronique Aguié-Béghin; Brigitte Chabbert; Mario Scheel; Damien Thomas; Pascal Clain
Capillary properties of natural fibre assembly for evaporative purposes Article de journal
Dans: Colloids And Surfaces A-Physicochemical And Engineering Aspects, vol. 724, p. 137145, 2025.
@article{lacour_3784,
title = {Capillary properties of natural fibre assembly for evaporative purposes},
author = {Stéphanie Lacour and Véronique Aguié-Béghin and Brigitte Chabbert and Mario Scheel and Damien Thomas and Pascal Clain},
url = {https://doi.org/10.1016/j.colsurfa.2025.137145},
year = {2025},
date = {2025-11-01},
journal = {Colloids And Surfaces A-Physicochemical And Engineering Aspects},
volume = {724},
pages = {137145},
abstract = {Natural fibres are well known for their high efficiency in evaporation and humidification applications, making them a promising solution for cooling processes during heat waves. Mimicking the evapotranspiration mechanisms of trees is essential for designing optimal fibre wicks in canopy-like devices. Such devices are designed by their capillary rising height and water storage capacity. This study examines the water retention properties and capillary rise height of various yarns: retention tests for surface properties and tomographies for topographical aspects are combined to explain observed water rising height in samples. Tomographic analyses document pore sizes, fibre diameters, and water distribution within the wicks. Water retention properties among the samples range from less than 10% to over 20% of dry mass, reflecting significant wettability differences. However, the ultimate height of water ascension primarily depends on the structural yarn properties. Repeated tomographic scans during the rise reveal that water initially ascends in fibre-dense regions. The competition between capillary and tensile forces causes displacements, redistributing fibre densities. In plant fibres, swelling amplifies these displacements and propagates them along the wick axis. Water envelops individual fibres or bundles, penetrating into the lumens. The size of wet lumens increases due to internal capillary pressure, which is influenced by the convexity of the internal walls. This pressure drives a creeping progression of the water front along the fibre axis. The study finds that a high number of strings with intermediate porosities, which accommodate swelling, enhances the capillary rise height. However, further research is needed to fully understand the role of lumens. While they provide additional water storage capacity and facilitate capillary action through small diameters, they may also reduce the flow rate of water ascent.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mushtaq Hussain Khan; Inam Ul Haq; Muhammad Umer Azeem; Abdul Ghafoor
Dans: Business Strategy And The Environment, vol. 34, no. 7, p. 9274-9300, 2025.
@article{khan_3827,
title = {Climate Change Initiatives, Environmental Management Training, and Firm Performance: The Trickle?Down Effect of Board?Level Gender Diversity on Gender Diversity in the top Management Team},
author = {Mushtaq Hussain Khan and Inam Ul Haq and Muhammad Umer Azeem and Abdul Ghafoor},
url = {https://doi.org/10.1002/bse.70061},
year = {2025},
date = {2025-11-01},
journal = {Business Strategy And The Environment},
volume = {34},
number = {7},
pages = {9274-9300},
abstract = {We examine the interrelationships among climate change initiatives, environmental management training, and firm performance while considering the trickle-down effect of board-level gender diversity on gender diversity in the top management team (TMT). Using an unbalanced panel dataset of 117,410 firm-year observations from five regions, representing 11 industries and operating in 71 countries from 2013 to 2022, our findings reveal that climate change initiatives significantly enhance firm performance. Our results further exhibit that the interaction effects of gender diversity at the board and TMT levels (the trickle-down effect) support climate change initiatives by encouraging environmental management training (EMT), thereby improving firm performance. To address the potential endogeneity issues, we employed a two-step system generalized method of moments (GMM) approach. Our empirical results are robust to endogeneity and alternative measures. Overall, our evidence supports the Resource-Based View Theory and Upper Echelon Theory to demonstrate how a diverse TMT and board members can contribute to more robust climate change strategies by using EMT as a resource to achieve performance objectives. Hence, we make important contributions to the corporate governance and environmentalism strands of the literature by highlighting the role of gender in shaping climate change initiatives and influencing firm performance.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Mohammad Bitar; Hassan Obeid; Imane El Ouadghiri; Jonathan Peillex
Can CSR in banking reduce corruption? Article de journal
Dans: Finance Research Letters, vol. 85, p. 107939, 2025.
@article{bitar_3856,
title = {Can CSR in banking reduce corruption?},
author = {Mohammad Bitar and Hassan Obeid and Imane El Ouadghiri and Jonathan Peillex},
url = {https://doi.org/10.1016/j.frl.2025.107939},
year = {2025},
date = {2025-11-01},
journal = {Finance Research Letters},
volume = {85},
pages = {107939},
abstract = {This study examines the impact of bank involvement in corporate social responsibility (CSR) on corruption. Using a sample of banks from 40 countries, the results show that CSR initiatives significantly reduce corruption, with consistent findings across tests. Mechanism analysis reveals that CSR mitigates corruption by strengthening regulatory frameworks, improving stakeholder protection, diversifying resources, and enhancing transparency. These findings emphasize the importance of integrating CSR into banking strategies and regulatory requirements to address social and environmental priorities and combat corruption.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Guillaume Guérard; Sonia Djebali
Mixed Data Clustering Survey and Challenges Article de journal
Dans: SN Computer Science, vol. 6, p. 939, 2025.
@article{guerard_3916,
title = {Mixed Data Clustering Survey and Challenges},
author = {Guillaume Guérard and Sonia Djebali},
url = {https://doi.org/10.1007/s42979-025-04439-7},
year = {2025},
date = {2025-11-01},
journal = {SN Computer Science},
volume = {6},
pages = {939},
abstract = {The advent of the big data paradigm has revolutionized the way industries han-
dle and analyze information, ushering in an era characterized by unprecedented
volumes, velocities, and varieties of data. In this context, mixed data clustering
emerges as a critical challenge, necessitating innovative approaches to effectively
harness the wealth of heterogeneous data types, including numerical and categor-
ical variables. Traditional methods, designed for homogeneous datasets, often fall
short in accommodating the complexities introduced by mixed data, highlight-
ing the need for novel clustering techniques tailored to this context. Hierarchical
and explainable algorithms play a pivotal role in addressing these challenges,
offering structured frameworks that enable interpretable clustering results, which
are essential for informed decision-making. This paper presents a method based
on pretopological spaces. Moreover, benchmarking against traditional numerical
clustering methods and pretopological approaches provides valuable insights into
the performance and efficacy of our novel clustering algorithm within the big
data paradigm.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Asif Saeed; Sajid M. CHAUDHRY; Riadh Manita; Phassawan Suntraruk
Does the presence of a corporate social responsibility committee matter for bank risk-taking? Article de journal
Dans: Review of Accounting and Finance, vol. 24, no. 5, p. 601-618, 2025.
@article{saeed_3944,
title = {Does the presence of a corporate social responsibility committee matter for bank risk-taking?},
author = {Asif Saeed and Sajid M. CHAUDHRY and Riadh Manita and Phassawan Suntraruk},
url = {https://doi.org/10.1108/RAF-05-2024-0175},
year = {2025},
date = {2025-11-01},
journal = {Review of Accounting and Finance},
volume = {24},
number = {5},
pages = {601-618},
abstract = {Purpose
This study aims to explore whether the presence of a CSR committee is effective in mitigating the bank tail risk. Next, how corporate governance attributes contribute to this association.
Design/methodology/approach
Using data from the US banking sector, the final sample consists of 583 bank-years from 130 banks. The authors start with a bank-year fixed effect regression analysis. Further, they used bank-level cluster effect, Fama-MacBeth regression and Weighted least squares regression for robustness. For endogeneity, they also apply two-stage least squares and generalized method of moments.
Findings
The regression estimation documents that the existence of a CSR committee effectively reduces the tail risk in the banking sector. The main findings are robust with different regression settings and alternate proxies of tail risk. Further, the authors also confirm the existence of this relationship with different levels of corporate governance (CEO duality, board independence, board size and gender diversity) and corporate social responsibility.
Social implications
Enhancing comprehension of the CSR committee's influence on banking tail risk is pivotal for banks in refining their sustainability strategies, a matter of significant societal importance. This research contributes to advancing the UN SDGs, particularly Goal 17, which emphasizes fostering partnerships to achieve common objectives.
Originality/value
Prior research has intensively focused on whether CSR policies are associated with bank risk-taking. In addition, it has mostly formulated the causality from ESG performance to bank risk; hence, the literature lacks heterogeneity in this respect. The investigation validates that the presence of a CSR committee in the financial sector effectively enhances the bank's ESG performance and mitigates its risk.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Pablo Thomassin; Guillaume Guérard; Sonia Djebali; Vincent Marc Lambert
A quantum model for constrained Markowitz modern portfolio using slack variables to process mixed-binary optimization under QAOA Article de journal
Dans: QUANTUM MACHINE INTELLIGENCE, vol. 7, no. 2, 2025.
@article{thomassin_3996,
title = {A quantum model for constrained Markowitz modern portfolio using slack variables to process mixed-binary optimization under QAOA},
author = {Pablo Thomassin and Guillaume Guérard and Sonia Djebali and Vincent Marc Lambert},
url = {https://doi.org/10.1007/s42484-025-00330-z},
year = {2025},
date = {2025-11-01},
journal = {QUANTUM MACHINE INTELLIGENCE},
volume = {7},
number = {2},
abstract = {Effectively encoding inequality constraints is a primary obstacle in applying quantum algorithms to financial optimization. A quantum model for Markowitz portfolio optimization is presented that resolves this by embedding slack variables directly into the problem Hamiltonian. The method maps each slack variable to a dedicated ancilla qubit, transforming the problem into a Quadratic Unconstrained Binary Optimization (QUBO) formulation suitable for the Quantum Approximate Optimization Algorithm (QAOA). This process internalizes the constraints within the quantum state, altering the problem's energy landscape to facilitate optimization. The model is empirically validated through simulation, showing it consistently finds the optimal portfolio where a standard penalty-based QAOA fails. This work demonstrates that modifying the Hamiltonian architecture via a slack-ancilla scheme provides a robust and effective pathway for solving constrained optimization problems on quantum computers. A fundamental quantum limit on the simultaneous precision of portfolio risk and return is also posited.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
Guillaume Guérard; Quentin Gabot; Sonia Djebali
Tourism profile measure for data?driven tourism segmentation Article de journal
Dans: International Journal Of Machine Learning And Cybernetics, vol. 16, p. 7107-7132, 2025.
@article{guerard_2939,
title = {Tourism profile measure for data?driven tourism segmentation},
author = {Guillaume Guérard and Quentin Gabot and Sonia Djebali},
url = {https://doi.org/10.1007/s13042-024-02145-z},
year = {2025},
date = {2025-10-01},
journal = {International Journal Of Machine Learning And Cybernetics},
volume = {16},
pages = {7107-7132},
abstract = {The digital revolution has brought about profound changes in research within the tourism segmentation field. The ease of grasping tourists' behaviors is facilitated by the digital traces left on social networks. Existing studies focusing on tourists' digital traces typically apply clustering algorithms to the tourism context. This paper introduces a novel measure, named tourism profile measure for determining tourism segmentation, also known as tourism profiling. The approach involves establishing a new clustering algorithm that centers on stays conducted by tourists, utilizing both the context and content of the trips. The proposed measure is then simulated and experimentally evaluated using a real dataset across various periods and diverse nationalities, particularly in the context of the French capital, Paris.},
keywords = {},
pubstate = {published},
tppubtype = {article}
}
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