Personne :
Brotherton, Marie-Christine

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Structures organisationnelles
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Université Laval. Département de management
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Résultats de recherche

Voici les éléments 1 - 10 sur 11
  • Publication
    Accès libre
    Professionalizing the assurance of sustainability reports: the auditors’ perspective
    (MCB University Press, 2019-11-18) Brotherton, Marie-Christine; Heras-Saizarbitoria, Iñaki; Boiral, Olivier
    Purpose: The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors involved in this activity. Design/methodology/approach: The empirical study was based on 38 semi-directed interviews conducted with assurance providers from accounting and consulting firms. Findings: The findings highlight the division of this professional activity between accounting and consulting firms, each of which question the professionalism of the other. The main standards in this area tend to be used as legitimizing tools to enhance the credibility of the assurance process rather than effective guidelines to improve the quality of the verification process. Finally, the complex and multifaceted skills required to conduct sound sustainability assurance and the virtual absence of recognized and substantial training programs in this area undermine the professionalization of assurance providers. Research limitations/implications: This work has important practical implications for standardization bodies, assurance providers and stakeholders concerned by the quality and the reliability of sustainability disclosure. Originality/value: This study shows how practitioners in this area construct and legitimize their professional activity in terms of identity, standardization and competences. The work contributes to the literatures on the assurance of sustainability reports, self-regulation through standardization and professionalization.
  • Publication
    Accès libre
    Improving corporate biodiversity management through employee involvement
    (Inderscience Enterprises Ltd, 2019-01-10) Brotherton, Marie-Christine; Heras-Saizarbitoria, Iñaki; Boiral, Olivier
    This paper presents an empirical examination of the role of employee involvement in the internalization of corporate biodiversity management. A qualitative study in natural resource companies was conducted, based on semi-directive interviews with managers, consultants, and experts in this area. The findings show that employee involvement is essential to improve biodiversity practices in natural resource companies, which largely rely on organizational citizenship behaviors for the environment. The role of tacit knowledge, voluntary initiatives, and prevention of harmful behaviors in the workplace are highlighted. The main obstacles to the internalization of biodiversity issues include their complexity, the lack of corporate commitment, the externalization of initiatives, and the lack of training for employees. The contributions to the literature on corporate environmental management, internalization of new practices, and organizational citizenship behaviors for the environment are explained. Managerial implications and avenues for future research are also provided.
  • Publication
    Accès libre
    Assessing and improving the quality of sustainability reports : the auditor's perspective
    (Springer, 2017-03-27) Brotherton, Marie-Christine; Heras-Saizarbitoria, Iñaki; Boiral, Olivier
    This article presents, an analysis of the opinions of assurance providers regarding the quality and the limitations of sustainability reports and their recommendations to improve them using the Global Reporting Initiative (GRI) as a framework. The qualitative content analysis of 301 assurance statements for sustainability reports from mining and energy companies provides a comprehensive view of the main outcomes of the assurance process, including its limitations, the application of the GRI principles and suggestions for improving sustainability reports. Taking into account the perceptions of practitioners a priori well informed on the quality of sustainability reports—namely assurance providers—this paper complements the current literature on sustainability reporting and its assurance, including critical approaches that question the reliability of sustainability reports, stakeholder engagement and the accountability of reporting practices. This study contributes to the debates surrounding the quality of sustainability reports, the added value of assurance statements and the ethical issues underlying the assurance process. It also contains important practical implications for auditors, standardization organizations and stakeholders.
  • Publication
    Accès libre
    Nature connectedness and environmental management in natural resources companies : an exploratory study
    (Elsevier Science Ltd., 2018-09-24) Brotherton, Marie-Christine; Heras-Saizarbitoria, Iñaki; Boiral, Olivier
    The objective of this paper is to analyze the meaning, manifestations and practical implications of connectedness to nature in natural resources companies. This research is motivated by the lack of scholarly works aimed to analyze the organizational applications of the connectedness to nature concept. A qualitative and exploratory study based on semi-structured interviews with 50 respondents was conducted. The findings highlight the feeling of disconnection from natural ecosystems that permeates most organizations and the importance for employees to maintain contact with natural areas. For organizations, the benefits of connectedness to nature are essentially related to the increased awareness of environmental issues, adoption of green behaviors in the workplace, greater attachment to place, improved communication with local stakeholders, and employee well-being. Respondents also proposed various practices to improve connectedness to nature, particularly the sharing of managers' sense of affiliation with nature, involvement of employees in nature-related tasks, implementation of specific human resource management initiatives, and promotion of outdoor activities. The findings might benefit diverse stakeholders such as scholars, organizations, managers, and public policy makers.
  • Publication
    Accès libre
    Improving environmental management through indigenous peoples’ involvement
    (Elsevier Science, 2019-10-22) Brotherton, Marie-Christine; Heras-Saizarbitoria, Iñaki; Boiral, Olivier
    The objective of this paper is to investigate how indigenous peoples’ involvement can improve the environmental management practices of organizations in the natural resource extraction sector. Based on a qualitative study and semi-structured interviews with 33 respondents, this study sheds more light on the environmental involvement of a particular category of stakeholder rarely considered in the managerial literature. The findings show the risk management issues, corporate legitimacy objectives, and regulatory requirements underlying this type of environmental involvement. We also identify the main practices and benefits of fully engaging with indigenous peoples on environmental issues, particularly in terms of knowledge of local ecosystems and sensitive sites, biodiversity management, development of environmental values within the organization, and support in environmental monitoring. The paper contributes to the literature on both environmental management and relationships between extractive organizations and indigenous communities. Managerial implications and avenues for future research are also discussed.
  • Publication
    Accès libre
    Building trust in the fabric of sustainability ratings : an impression management perspective
    (Butterworth-Heinemann, 2020-03-07) Brotherton, Marie-Christine; Boiral, Olivier; Talbot, David
    The objective of this paper is to analyze the impression management strategies that practitioners in the sustainability rating industry use to build confidence in the reliability of ratings and explain these ratings’ lack of convergence. Based on semi-structured interviews with 36 practitioners, this study sheds more light on the socially constructed nature of sustainability ratings and the rhetoric used to defend the reliability and materiality of measurements. This rhetoric revolves around seven impression management strategies. These include four assertive strategies that highlight the distinctive competences, commercial capabilities, access to privileged information, and methodology used, and three defensive strategies that rely on lack of standardization in sustainability measurements, difficulties in finding reliable data, and elastic interpretations of materiality. This study offers contributions to the critical literature on sustainability rating agencies, performance measurement, and impression management strategies. Managerial implications and avenues for future research are also described.
  • Publication
    Accès libre
    Études protéomiques chez le parasite protozoaire Leishmania
    (2013) Brotherton, Marie-Christine; Ouellette, Marc
    Les protozoaires du genre Leishmania sont responsables de différentes pathologies présentant des taux importants de morbidité et de mortalité à travers le monde. En l'absence de vaccin efficace, le contrôle de ces infections repose sur l'utilisation d'agents chimiothérapeutiques. Ce parasite étant dépourvu de promoteurs classiques, la régulation génique repose essentiellement sur des mécanismes post-transcriptionnels, ce qui rend l'étude des protéines primordiale. Toutefois, les protéines peu abondantes sont souvent sous-représentées avec les méthodes protéomiques classiques et le fractionnement protéique est donc à privilégier. L'étude des protéines exprimées de manière préférentielle chez l'un des deux stades de vie, soit les promastigotes présents chez l'insecte-vecteur et les amastigotes présents dans les macrophages de l'hôte mammifère infecté, peut mener à l'élaboration de vaccins et/ou de nouveaux traitements. Il est également essentiel de mieux caractériser les mécanismes de résistance aux médicaments actuels. Les objectifs de cette thèse étaient i) de mieux caractériser le protéome des deux stades de vie du parasite en étudiant les protéines basiques, membranaires et de haut poids moléculaire par la mise au point de méthodes protéomiques innovantes et ii) d'étudier les mécanismes de résistance de Leishmania à l'antimoine trivalent et l'amphotéricine B par protéomique quantitative et par séquençage à haut débit du génome complet. Les travaux effectués dans le cadre de cette thèse ont permis l'élaboration de méthodes de fractionnement protéique permettant une meilleure représentation des protéines peu abondantes chez Leishmania. Les analyses protéomiques subséquentes des protéines basiques, membranaires et de haut poids moléculaire ont permis l'identification de nombreuses protéines impliquées dans la différenciation entre les deux formes de vie du parasite. Des études de protéomique quantitative ont également permis de découvrir des protéines impliquées dans la résistance à l'antimoine trivalent et à l'amphotéricine B. De plus, l'aneuploïdie a également été impliquée dans la résistance à ces deux molécules. La formation d'amplicons circulaires extrachromosomiques a été observée en lien avec la résistance à l'antimoine trivalent. Finalement, deux nouvelles mutations ponctuelles ont été impliquées dans la résistance aux médicaments chez Leishmania, soit LinJ.33.1810-E629K dans le cas de l'antimoine trivalent et LinJ.13.1590-G433S dans le cas de l'amphotéricine B.
  • Publication
    Accès libre
    Measuring sustainability risks : a rational myth?
    (ScienceDirect, 2020-11-03) Brotherton, Marie-Christine; Boiral, Olivier; Talbot, David
    The objective of this paper is to investigate the rigorousness and reliability of sustainability rating agencies' evaluation of corporate sustainability risks. Using grounded theory, this study conducts a qualitative analysis of 32 semi-structured interviews with practitioners involved in this activity and shows the trade-offs and rational myths underlying this evaluation process. The image of rationality and rigorousness projected by sustainability risk measurements is mostly intended to address the increasing institutional pressures for reliable and comparable information, particularly from institutional investors and socially responsible investment decision makers. Nevertheless, risk analysts face serious challenges due to the lack of reliable information, the unpredictability of sustainability risks, the methodological issues related to the measurement process, and the complexity and context-dependency of risk assessment. These challenges call into question the official and optimistic rhetoric of rating agencies. This study contributes to the literature on sustainability risks and rational myths in organizations. Managerial implications and avenues for future research are also discussed.
  • Publication
    Accès libre
    Corporate biodiversity management through certifiable standards
    (Wiley, 2017-12-19) Brotherton, Marie-Christine; Heras-Saizarbitoria, Iñaki; Boiral, Olivier
    This article analyzes the motivations, internalization challenges and outcomes of implementing certifiable standards for corporate biodiversity management. For this purpose, a qualitative study based on interviews with 39 environmental managers, auditors, consultants and other experts in the field was conducted. The findings show that the adoption of new standards for biodiversity management is essentially driven by the need to improve the social acceptability of activities that can have a significant impact on natural habitats. The possible benefits of certification, particularly in terms of stakeholder relationships, and the difficulty of measuring the intangible aspects of biodiversity issues are also discussed. The study contributes to the emerging literature on organizational biodiversity management and to the debates on the symbolic versus substantial adoption of certifiable environmental standards. Managerial implications for organizations interested in biodiversity management are also discussed. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
  • Publication
    Accès libre
    Ethical issues in the assurance of sustainability reports : perspectives from assurance providers
    (Kluwer Academic Publishers Reidel, 2018-03-19) Brotherton, Marie-Christine; Heras-Saizarbitoria, Iñaki; Bernard, Julie; Boiral, Olivier
    The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client–provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed.