DSCG · UE 6 · Cours introductif

Governance, stakeholders and responsibility

Couverture de l’UE : Huit premières fiches : une par thème et une méthode de présentation. Il reste à développer les sous-thèmes, la veille d’actualité et l’entraînement oral avec interaction.

Objectif : Distinguer actionnaires, parties prenantes et responsabilité de l’entreprise.

Who influences a company?

Shareholders own shares in a company. Stakeholders include people and groups affected by, or able to influence, its activities: employees, customers, suppliers and communities, for example. Their interests may overlap, but they may also conflict.

Corporate governance concerns how a company is directed and overseen. Corporate social responsibility broadens the discussion to the social and environmental effects of its activities. A credible policy connects commitments to actions and evidence, rather than relying only on a public statement.

Build a balanced argument

A cheaper supplier may reduce costs, while poor working conditions could create ethical and reputational concerns. Discuss the trade-off, the information needed and the actions available before giving a recommendation.

Exercice

Explain in English why a supplier decision may concern both shareholders and employees.

Afficher le corrigé expliqué

Shareholders may focus on profitability and long-term value. Employees may also be affected by quality, working conditions and changes in production. A decision should therefore consider its financial effects and its consequences for the relevant stakeholders.

Question de validation

Which statement is correct?

  1. Every stakeholder is necessarily a shareholder
  2. Stakeholders may include employees and customers
  3. CSR only concerns the colour of a logo
Vérifier la réponse

Réponse B : Stakeholders may include employees and customers

Stakeholders are broader than shareholders and may include several groups affected by the company.

Référentiel

Annexe officielle DSCG · Bulletin officiel

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