Nicolas Mottis

Nicolas Mottis
École Polytechnique · Innovation Management & Entrepreneurship

PhD

About

49
Publications
15,501
Reads
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303
Citations
Citations since 2016
20 Research Items
195 Citations
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Introduction
Nicolas Mottis currently works at the Innovation Management & Entrepreneurship, École Polytechnique. Nicolas does research in Business Administration, Financial Economics and Business Ethics. Their current project is 'Managerial Economics'.

Publications

Publications (49)
Article
Purpose This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e. assigning a monetary value to sustainability. Design/methodology/approach The article examines the Reporting and Assessment Framework created by the United...
Article
Full-text available
Purpose This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e., assigning a monetary value to sustainability. Design/Methodology/Approach The article examines the Reporting and Assessment Framework created by the Unit...
Article
Full-text available
This research note elaborates on the impact assessment practices of the French Socially Responsible Investing (SRI) industry. The research was conducted by the Scientific Committee of the French public SRI label based on interviews, participative observation, a survey, and documentary evidence. SRI is usually distinguished from impact investing in...
Chapter
For fostering Socially Responsible Behavior (SRB) of their managers, firms increasingly consider tying managers’ bonuses to the achievement of certain environmental, social, or societal objectives. Yet, we still know very little about the actual effects of such incentives for SRB. In particular, it is unclear whether such incentives are effective o...
Chapter
Full-text available
After several decades of work, academic research on non-financial information has now reached maturity. Yet, much of the literature has tended to focus on the relationship between financial and extra financial performance only. In order to better understand non-financial performance itself, a new research field has recently emerged on the topic of...
Article
Full-text available
En France, la dimension organisationnelle est souvent négligée, complètement absente, voire mal comprise ou méprisée dans les débats publics. On a pu à nouveau le constater lors de la crise récente liée à la pandémie Covid-19. Après avoir illustré concrètement les effets de cette mauvaise intégration des questions d’organisation, les auteurs tels q...
Article
Full-text available
This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors (BoDs) and investor relations officers (IROs). We propose an original empirical strategy based on the 120 biggest French capitalizations for the year 2013, allowin...
Technical Report
Full-text available
Ce rapport présente les travaux du Groupe de Travail Impact lancé lors de la réunion du Comité du Label ISR du 1e décembre 2017, coordonnée par Nicolas Mottis pour le Comité Scientifique du Label ISR et qui a réuni une trentaine d’acteurs de la place financière parisienne sur les questions de mesure d’impact des fonds labélisés. Ce groupe a foncti...
Article
Full-text available
Socially responsible investment (SRI) in France is based on a “best in class” approach as opposed to the “exclusion” approaches used in other countries such as the United States or United Kingdom, where the rejection of sin stocks has been dominant historically. The objective of this research note is to examine whether the French SRI market, by foc...
Article
This paper focuses on the management control processes associated with Corporate Social Responsibility (CSR) issues management in organisations. Following a review of the literature related to management control and CSR, we use a case example of a leading European insurance company to explore the extent and nature of management control for CSR.
Article
Full-text available
This article analyzes how the actual and expected future activities of French Socially Responsible Investment (SRI) analysts may reveal a convergence process between SRI decisions and traditional financial investment decisions, that is a form of “mainstreaming” of SRI processes, by asking the SRI analysts themselves how their work has evolved and h...
Article
Full-text available
La cr�ation de valeur a �t� consid�r�e comme l'innovation manag�riale majeure des ann�es 2000 : couplage des r�mun�rations des dirigeants sur la valeur boursi�re, introduction de nouveaux indicateurs de performance ax�s sur la performance actionnariale, influence croissante des actionnaires sur la strat�gie des firmes... Dix ans apr�s, cette d�marc...
Article
This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon very diversified vectors (journals or books) across co...
Article
Full-text available
Cet article traite du management d'une catégorie particulière de professionnels, les enseignants-chercheurs des institutions d'enseignement supérieur en management. Dans un premier temps, sont donc examinés les caractéristiques de ces professionnels et les problèmes particuliers de gestion qu'ils posent. L'évolution de leur contexte institutionnel...
Article
Full-text available
One of the drivers of university reforms in Europe over the last decade has been the need for a better harmonization of degrees and pedagogical systems. Launched by governments with a clear political objective – improve the competitiveness of Europe on a world scale – the European harmonization process structured by European Education Ministers sum...
Article
Full-text available
En caracterisant le developpement, les missions et les pratiques des services relations investisseurs, qui gerent la communication financiere des grandes entreprises cotees, cet article etudie la question du controle exerce par les marches financiers sur les entreprises. Plutot qu’un simple renforcement du controle externe, l’analyse fait emerger l...
Article
Full-text available
This paper reviews recent practices in French and US firms, concerning the implementation and use of various value creation metrics (e.g. TSR, EVA) in compensation policy, at different levels of the organization. Practices in France and the US are compared, illustrating the relative novelty of such approaches in French firms.
Article
Full-text available
[fre] Des modèles types contextualisés pour une approche intégrée de la firme. Le cas de l'informatique bancaire. . Cet article illustre l'apport de modèles types d'organisation pour traiter les questions de coordination et d'incitations dans le pilotage des firmes et défend l'idée qu'afin d'éviter des dysfonctionnements (réformes bloquées, concept...
Article
Le deploiement de la strategie dans une entreprise et la gestion de ses multiples projets d’investissements elementaires ont rarement ete explicitement concilies aussi bien dans la litterature qu’en pratique. L’objectif de cet article est donc de progresser sur leur articulation en proposant de caler la rencontre strategie/projets au niveau des pro...
Article
La notion de transversalité est liée à cette question : comment aboutir à une meilleure réactivité d'une structure organisationnelle sur le terrain ? Pour répondre, on a cherché traditionnellement à s'appuyer sur une explication des flux physiques. Comment y parvenir dans des contextes dans lesquels la fonction de production est indescriptible ? Le...
Article
This paper reviews recent practices in French and American firms regarding how various value creation metrics (TSR, EVA...) are actually implemented and used in compensation policy at the different level of the organization. Practices in France and the US are constrasted illustrating the relative novelty of such approaches in French firms.
Article
Basé sur une expérimentation, cet article porte sur la relation entre systèmes de mesure des performances et d'incitation dans le cadre de la gestion par la valeur. La discussion porte sur l'analyse des résultats et sur les comportements observés. Elle illustre quelques effets inattendus induits par les deux schémas d'incitation retenus.

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Projects

Project (1)
Project
Analysis of management situations such as investment, planning, control, monitoring, incentives...