UNIVERSITE MONTPELLIER I

CENTRE DU DROIT DE LA CONSOMMATION ET DU MARCHE

MASTER II DROIT DE LA CONSOMMATION ET DE LA CONCURRENCE

L'éthique en droit des affaires

Par Valentine Guillemin

Sous la direction de Mademoiselle Mathilde Cayot,

Doctorante en droit privé

Master 2 Droit de la Consommation et de la Concurrence

Année 2012 / 2013

 Remerciements

Je tiens à remercier tout particulièrement ma directrice de mémoire

Mademoiselle Mathilde Cayot pour son soutien, ses conseils avisés et sa
disponibilité tout au long de la réalisation de ce travail.

Je souhaite également remercier M. Malo Depincé, directeur du Master Droit de

la Consommation et de la Concurrence, pour m’avoir permis de suivre cette
formation, pour ses conseils et ses nombreux enseignements tout au long de
cette année universitaire

Je souhaite adresser mes remerciements à M. le Professeur Daniel Mainguy pour

ses conseils toujours pertinents et ses enseignements tout au long de cette
formation.

Enfin je remercie toute l’équipe du Centre de Droit de la Consommation et du

Marché pour cette année enrichissante dans le cadre du Master Droit de la
Consommation et de la Concurrence de l’université de Montpellier.
 Sommaire

Partie I : Le droit des affaires influencé par l'éthique ............................. 16

Titre I : L’interaction de l’éthique et du droit des affaires : les influences
du régime commun .......................................................................................... 16

Chapitre I : La croissance de la prise en compte des enjeux éthiques .............. 17

Chapitre II : La naissance de nouveaux enjeux éthiques ................................. 61

Titre II : L’intervention de l’éthique en droit des affaires : les influences

nouvelles ......................................................................................................... 102

Chapitre I : Les parties prenantes et le choix éthique .................................... 102

Chapitre II : La responsabilité sociale de l’entreprise ................................... 121

Partie II : La valeur du processus de codification éthique en droit des

affaires.................................................................................................... 138
Titre I : Le processus de codification éthique ............................................... 138

Chapitre I : Les différents types de codification à portée éthique .................. 138

Chapitre II : La valeur des chartes éthiques dans un contexte mondial.......... 156

Titre II : Les conséquences de ce processus éthique .................................... 174

Chapitre I : La critique de ce dispositif éthique............................................. 174

Chapitre II : Etude d’un scandale financier donnant lieu à une loi éthique .... 184

Annexes ....................................................................................................... 202

Bibliographie……………………..………………………...…………… .... 207

Index …………………………………………………………………. ........ 216

Table des matières……………………………………………………… .... 220

 
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Table des matières :
Partie I : Le droit des affaires influencé par l'éthique ............................ 16
Titre I : L’interaction de l’éthique et du droit des affaires : les influences du
régime commun .................................................................................................... 16
Chapitre I : La croissance de la prise en compte des enjeux éthiques ............. 17
Section I : La prise en compte de l’éthique par le droit normatif ...................................... 17
§1 : L’éthique théorique : le droit commun.................................................................... 17
A. La notion d’abus ............................................................................................. 18
1. L’héritage de valeurs éthiques........................................................................ 18
2. Les traductions « éthiques » de la notion d’abus en droit commun .............. 20
B. L’accroissement éthique du contenu de l’obligation d’information .............. 23
1. L’obligation d’information ............................................................................. 23
2. L’accroissement éthique de son contenu ........................................................ 24

§2 : L’éthique théorique en droit des affaires ................................................................ 27

A. Deux visions antagonistes pragmatiques de l’éthique théorique ................... 27
1. La rupture d’un contrat lors d’une relation commerciale ............................... 28
2. La procédure d’engagement en droit de la concurrence ................................ 30
B. La rédaction contractuelle .............................................................................. 33
1. Les débats théoriques et leurs enjeux : l’exemple de la clause de non
……..concurrence……………………………………………………………….....33
2. La pratique rédactionnelle des clauses de non-concurrence .......................... 38

Section II : La prise en compte de l’éthique par des concepts jurisprudentiels ................ 45

§1 : La traduction d’une éthique implicite par le secret des affaires .............................. 45

A. Présentation de la notion ................................................................................ 46

1. Le domaine de la protection du secret des affaires ........................................ 46
2. Le projet de réforme ....................................................................................... 48
B. La levée du secret ........................................................................................... 49
1. La levée du secret en droit des sociétés.......................................................... 49
2. La levée du secret par l’Autorité de la Concurrence ...................................... 51

§2 : La portée de l’éthique implicite à travers la pratique du Gentlemen’s agreement.. 53

A. Lettre d’intention ou l’engagement d’honneur............................................... 53

1. La vision doctrinale ........................................................................................ 53
2. La construction jurisprudentielle ................................................................... 55
B. L’éthique et les gentlemen’s agreement ......................................................... 57
1. La prise en compte de l’éthique ..................................................................... 57
2. La jurisprudence communautaire ................................................................... 59

220
Chapitre II : La naissance de nouveaux enjeux éthiques.................................. 61
Section I : Les enjeux environnementaux ........................................................................... 61
§1 : Les nouveaux concepts environnementaux éthiques .............................................. 62

A. De nouveaux concepts éthiques : le développement durable ......................... 62

1. Les fondements du développement durable ................................................... 63
2. Les principes clés du développement durable ................................................ 65
B. L’exemple d’un principe dont la valeur est controversée : le principe de
précaution ....................................................................................................... 68
1. Les fondements textuels et la philosophie du principe de précaution ............ 68
2. Les recours au principe de précaution sur les plans interne et communautaire.
………………………………………………………………………………70

§2 : Les dispositifs environnementaux pratiques de protection ..................................... 73

A. Le management environnemental d’entreprise .............................................. 73

1. Approche développement durable centrée sur la fonction de directeur général
………………………………………………………………………………74
2. Approche du développement durable dans l’entreprise en général ................ 76
B. Les exemples de politiques de développement durable mises en œuvre ....... 79
1. Approche développement durable par le biais des certifications
environnementales .......................................................................................... 79
2. Les apports environnementalistes .................................................................. 81

Section II : Les enjeux de développement .......................................................................... 84

§1 : L’éthique du développement ................................................................................... 84

A. Le commerce équitable .................................................................................. 85

1. Les fondements du commerce équitable ........................................................ 85
2. Les contrôles mis en place : une certification ................................................ 87
B. La consommation durable .............................................................................. 90
1. Achat durable ou responsable ........................................................................ 91
2. L’information du consommateur sur la consommation durable .................... 92

§2 : La mise en œuvre de l’éthique du développement .................................................. 93

A. La gestion des déchets .................................................................................... 93

1. Classification des déchets............................................................................... 94
2. L’éco-conception ............................................................................................ 96
B. La responsabilité élargie en matière de déchet............................................... 98
1. La responsabilité élargie du producteur ......................................................... 98
2. Les e-déchets .................................................................................................. 99

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Titre II : L’intervention de l’éthique en droit des affaires : les influences
nouvelles ............................................................................................................. 102

Chapitre I : Les parties prenantes et le choix éthique ..................................... 102

Section I : Etude de l’entreprise et des enjeux éthiques organisationnels ....................... 102
§1 : Les parties prenantes : pouvoir et légitimité ......................................................... 102

A. L’influence de l’éthique sur la prise en compte des parties prenantes ......... 103
1. Identification des parties prenantes .............................................................. 103
2. La théorie des parties prenantes dans une économie de marché .................. 104
B. La portée et les limites du modèle ................................................................ 105
1. Critique des modèles théoriques : des acteurs multiples .............................. 106
2. Les parties prenantes et les dispositifs de protection existants .................... 107

§2 : Les enjeux éthiques de gestion .............................................................................. 109

A. Les principaux enjeux éthiques de la comptabilité ...................................... 109

1. Les enjeux éthiques ...................................................................................... 109
2. Les principes comptables ............................................................................. 110
B. La gestion et la finance d’entreprise ............................................................ 112
1. La finance et l’éthique .................................................................................. 112
2. Les évolutions éthiques de la gestion ........................................................... 113

Section II : Les mécanismes encourageant l’éthique dans l’entreprise ........................... 115

§1 : Les acteurs, les actions et mécanismes permettant de promouvoir l’éthique ....... 115

A. La promotion de l’éthique ............................................................................ 115

1. L’organisation interne de l’entreprise .......................................................... 115
2. Les enjeux inhérents à la fonction des ressources humaines ....................... 116
B. Les mécanismes permettant une mise en œuvre de l’éthique ...................... 117
1. Les mécanismes à priori ............................................................................... 118
2. Les mécanismes à posteriori ........................................................................ 118

§2 : Le programme d’éthique en entreprise ................................................................. 119

A. La formation du programme éthique ............................................................ 119

B. Les traductions de ce programme................................................................. 119

Chapitre II : La responsabilité sociale de l’entreprise ..................................... 121

Section I : Le concept de responsabilité sociale de l’entreprise ...................................... 122

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 §1 : Le concept de responsabilité sociale de l’entreprise débouchant sur une
responsabilité juridique ................................................................................................ 122

A. La responsabilité sociale de l’entreprise ...................................................... 122

1. Les fondements historiques de la Responsabilité sociale de l’entreprise..... 122
2. Les fondements terminologiques de la RSE ................................................ 123
B. L’Investissement socialement responsable (ISR), et les différents moteurs de
………la RSE……………………………………………....…………………….. 124
1. Les acteurs de la RSE ................................................................................... 124
2. L’Investissement socialement responsable .................................................. 125

§2 : L’application pratique de la RSE .......................................................................... 126

A. Les sources de la RSE .................................................................................. 126

1. Les fondements juridiques internationaux ................................................... 126
2. Les lignes directrices de la norme ISO......................................................... 127
B. Les stratégies et management ....................................................................... 127
1. Les stratégies ................................................................................................ 127
2. Le reporting .................................................................................................. 128

Section II : Les responsabilités de l’entreprise ................................................................ 129

§1 : Les théories de la Responsabilité sociale de l’entreprise et « leur avenir » .......... 129

A. Les théories de la responsabilité sociale de l’entreprise .............................. 129

1. La pyramide de responsabilité d’A.B. Carroll ............................................. 130
2. La responsabilité sociale de H. Bowen ........................................................ 131
B. Les théories de la RSE ................................................................................. 131
1. La théorie instrumentale ............................................................................... 132
2. La théorie de la performance sociale de l’entreprise.................................... 132

§2 : Les critiques de ces théories .................................................................................. 134

A. Les critiques intrinsèques ............................................................................. 134

1. Les premières critiques historiques. ............................................................. 134
2. Les critiques liées à la nature de la RSE ...................................................... 135
B. Les critiques liées à l’efficience des pratiques de RSE ................................ 135
1. Le rôle des pouvoirs publics......................................................................... 135
2. La « valeur » de la codification éthique ....................................................... 136

Partie II : La valeur du processus de codification éthique en droit des

affaires.................................................................................................... 138
Titre I : Le processus de codification éthique ................................................ 138

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Chapitre I : Les différents types de codification à portée éthique .................. 138
Section I : Les pratiques éthiques internes à l’entreprise ................................................ 139
§1 : Les « codes de conduite » ..................................................................................... 139

A. La vision théorique des codes de conduite ................................................... 139

1. Définition d’un code de conduite ................................................................. 139
2. Le contenu des codes de conduite ................................................................ 141
B. La vision pratique d’un code de conduite .................................................... 141
1. Le code de conduite de la société Apple ou « Code of conduct »................ 142
2. L’application relative de ce code de conduite .............................................. 143

§2 : Les « énoncés de valeur » ..................................................................................... 145

A. La vision théorique d’un énoncé de valeur .................................................. 145

1. La définition d’un énoncé de valeur ............................................................. 145
2. La force obligatoire de ces énoncés de valeur.............................................. 146
B. La vision pratique d’un énoncé de valeur .................................................... 146
1. Les énoncés de valeur de la société Landwell.............................................. 147
2. L’application de ces énoncés de valeur ........................................................ 148

Section II : Les pratiques éthiques avec des acteurs externes à l’entreprise ................... 148
§1 : Les principes d’affaires ......................................................................................... 148

A. La vision théorique des principes d’affaires ................................................ 149

1. La définition des principes d’affaires ........................................................... 149
2. Le contenu des principes d’affaires .............................................................. 149
B. Les principes d’affaires de Google et Adwords ........................................... 150
1. Les principes d’affaires envers les « partenaires tiers » ............................... 150
2. L’application de ces principes d’affaires ..................................................... 151

§2 : L’étude d’une « charte éthique » ou d’un code éthique ........................................ 151

A. La vision théorique des chartes éthiques ...................................................... 151

1. La définition d’une charte éthique ............................................................... 152
2. Le contenu d’une charte éthique .................................................................. 152
B. La vision pratique de la charte éthique du groupe l’Oréal ........................... 153
1. La charte éthique du groupe l’Oréal ............................................................. 153
2. L’application de cette charte éthique ........................................................... 154

Chapitre II : La valeur des chartes éthiques dans un contexte mondial .......... 156
Section I : L’évolution des comportements éthiques ........................................................ 156

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 §1 : La valeur contractuelle de ces chartes ................................................................... 156

A. L’intégration dans les Conditions Générales de Vente ................................ 156

1. L’exemple des conditions générales de vente de Price Minister ................. 156
2. La politique de gestion des données intégrées dans les conditions générales
de vente………………………………………………………………….. .. 157
B. L’intégration dans les contrats ..................................................................... 158
1. Une sanction par rapport aux dispositions du Code civil ............................. 158
2. Une sanction par rapport à l’article L442-6 I du Code de commerce .......... 159

§2 : Des valeurs discutées ............................................................................................ 160

A. Une valeur de règlement intérieur ................................................................ 160

1. Une potentielle requalification en règlement intérieur ................................. 160
2. La valeur de règlement intérieur (conséquences) ......................................... 161
B. La responsabilité éthique de la société pour les agissements de sa filiale ... 161
1. Une conception s’opposant à l’engagement de la responsabilité de la société
……………………………………………………………………………..161
2. Une conception s’élargissant vers l’engagement de la responsabilité de la
société mère ............................................................................................................ 162

Section II : La prise en compte de l’éthique dans un contexte mondial........................... 164

§1 : Etude des pratiques éthiques en Chine et en Amérique Latine ............................. 164

A. Les pratiques éthiques en Chine ................................................................... 164

1. L’éthique en Chine ....................................................................................... 164
2. L’implantation de Carrefour en Chine ......................................................... 165
B. Les pratiques éthiques en Amérique Latine ................................................. 166
1. Le contexte en Amérique Latine .................................................................. 166
2. Des exemples de pratiques éthiques en Amérique latine ............................. 167

§2 : La démarche éthique des groupes multinationaux une réponse à un contexte

actuel ?.......................................................................................................................... 168

A. Un contexte de crise éthique ?...................................................................... 169

1. Le déclin des valeurs .................................................................................... 169
2. L’émergence de nouvelles valeurs ............................................................... 169
B. La démarche des groupes multinationaux .................................................... 170
1. Historique de la démarche contractuelle ...................................................... 170
2. L’éthique dans le droit des contrats internationaux ..................................... 172

Titre II : Les conséquences de ce processus éthique ...................................... 174

Chapitre I : La critique de ce dispositif éthique .............................................. 174

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 Section I : Etude critique des conséquences pratiques de l’éthique ................................ 174
§1 : Critique négative des pratiques éthiques ............................................................... 174

A. L’expression de la souveraineté des grandes entreprises ............................. 175

1. La dimension internationale ......................................................................... 175
2. La dimension supplétive............................................................................... 175
B. L’expression du « diktat » des grandes entreprises ...................................... 176
1. Les filiales soumises au processus de codification éthique.......................... 176
2. Les partenaires commerciaux ....................................................................... 176

§2 : Critique positive des pratiques éthiques ................................................................ 177

A. La création de richesse ................................................................................. 177

1. Pour l’entreprise ........................................................................................... 177
2. Pour la société .............................................................................................. 177
B. La régulation du marché ............................................................................... 178
1. Par des normes éthiques ............................................................................... 178
2. Par une force juridique reconnue ................................................................. 178

Section II : Conséquences et aboutissements de ces pratiques éthiques.......................... 179

§1 : Les conséquences en droit national ....................................................................... 179

A. La possibilité d’effectuer des recours........................................................... 179

1. La mention de ces chartes éthiques par la Cour de cassation....................... 180
2. La reconnaissance d’un recours ................................................................... 180
B. Des recours éventuels futurs ........................................................................ 181
1. En droit de la consommation........................................................................ 181
2. En droit civil ................................................................................................. 181

§2 : Les conséquences en droit international ............................................................... 182

A. La création de nouvelles normes internationales ......................................... 182

1. L’exemple du droit comptable ..................................................................... 182
2. L’exemple des normes ISO .......................................................................... 182
B. Un mode de résolution particulier des conflits............................................. 182
1. Un organe de résolution des conflits particuliers : le tribunal arbitral ......... 183
2. La médiation et transaction ......................................................................... 183

Chapitre II : Etude d’un scandale financier donnant lieu à une loi éthique .... 184
Section I : Le processus de création d’une loi en réaction à un scandale aux USA ........ 185
§1 : Les scandales Enron et WorldCom ....................................................................... 185

226
 A. Résumé historique de l’affaire ..................................................................... 185
1. La société WorldCom................................................................................... 185
2. La société Enron ........................................................................................... 186
B. Le processus sociologique ayant amené à la création d’une loi ................... 188
1. La réaction sociologique .............................................................................. 188
2. Le processus ayant conduit à l’élaboration de la loi Sarbanes Oxley .......... 188

§2 : La loi Sarbanes Oxley ........................................................................................... 189

A. Le contenu de la loi ...................................................................................... 189

1. Le champ d’application de la loi. ................................................................. 189
2. Le contenu de la loi ...................................................................................... 190
B. Les premières applications ........................................................................... 191
1. Les applications aux USA ............................................................................ 191
2. Les applications et conséquences en Europe................................................ 192

Section II : Le processus de création d’une loi en réaction à un scandale en France .... 193

§1 : Le scandale de l’affaire Cahuzac .......................................................................... 193

A. Résumé de l’affaire ...................................................................................... 193

1. Le scandale Cahuzac .................................................................................... 194
2. Les chefs d’accusation ................................................................................. 195
B. Le contexte sociologique .............................................................................. 195
1. L’enquête judiciaire...................................................................................... 195
2. La réaction droit des pouvoirs publics par le droit ....................................... 196

§2 : Le projet de loi ...................................................................................................... 196

A. Le contenu .................................................................................................... 197

1. Le projet de loi ............................................................................................. 197
2. Les discussions ............................................................................................. 197
B. Les avancées futures éthiques ...................................................................... 198
1. Les avancées de ce projet de loi ................................................................... 198
2. La création d’un système « COSO » légalisé par le droit français .............. 198

Annexe 1 ………………………………………………………………………………….…….202
Annexe 2 ………………………………………………………………………………………..206
Bibliographie …………………………………………………………………………………...207
Index ……………………………………………………………………………………………216

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