S. S. Ambec and P. Barla, A theoretical foundation of the Porter hypothesis, Economics Letters, vol.75, issue.3, pp.355-360, 2002.
DOI : 10.1016/S0165-1765(02)00005-8

S. S. Ambec and P. P. Lanoie, Does it pay to be green? A systematic overview, pp.45-62, 2008.

D. Arjaliès and J. Péan, CSR: a new business model for multinational companies? A study of the management systems used by the French CAC 40 companies to integrate CSR into their strategy. Paper presented at the, EABIS (European Academy for Business in Society) Conference, 2009.

R. Bénabou and J. Tirole, Incentives and Prosocial Behavior, American Economic Review, vol.96, issue.5, pp.1652-1678, 2006.
DOI : 10.1257/aer.96.5.1652

J. Bisbe and D. Otley, The effects of the interactive use of management control systems on product innovation, Accounting, Organizations and Society, vol.29, issue.8, pp.709-734, 2004.
DOI : 10.1016/j.aos.2003.10.010

R. Cyert and J. March, A Behavioral Theory of the Firm, NJ, 1963.

D. Bank and A. , Investing in Climate Change 2009, Necessity and opportunity in turbulent times, 2008.

H. R. Fogler and F. Nutt, A NOTE ON SOCIAL RESPONSIBILITY AND STOCK VALUATION., Academy of Management Journal, vol.18, issue.1, pp.155-160, 1975.
DOI : 10.2307/255635

L. Gabel and B. Sinclair-desgagné, The firm, its routines and the environment The International Yearbook of Environmental and Resource Economics, 1998.

C. Ghosn, Saving the business without losing the company, Harvard Business Review, vol.80, issue.1, 2002.

A. Gore, Earth in the balance: Ecology and the human spirit, 1993.

. Greenpeace, New evidence shows expansion by Unilever palm oil suppliers is driving species extinction in central Kalimantan and fueling climate change, Greenpeace Reports, 2008.

J. Hourcade, D. Damailly, K. Neuhoff, M. Sato, M. Grubb et al., Differentiation and dynamics of EU-ETS industrial impacts, Climate Strategies Report, 2007.
URL : https://hal.archives-ouvertes.fr/hal-00991638

. Innovest, Carbon Beta and Equity Performance -An Empirical Analysis -Moving from Disclosure to Performance, 2007.

L. Revenu, Le chimiste Rhodia amorce un solide rattrapage boursier, 2006.

L. Brothers, The Business of Climate Change -Challenges and Opportunities, 2007.

D. E. Marginson, Management control systems and their effects on strategy formation at middle-management levels: evidence from a U.K. organization, Strategic Management Journal, vol.24, issue.11, pp.1019-1031, 2002.
DOI : 10.1002/smj.271

M. Kinsey and G. Institute, The carbon productivity challenge: curbing climate change and sustaining economic growth, 2008.

H. Mintzberg, Mintzberg on Management: Inside Our Strange World of Organizations, 1989.

O. Securities, Climate change: To store or not to store, 2008.

K. Palmer, W. E. Oates, and P. R. Portney, Tightening Environmental Standards: The Benefit-Cost or the No-Cost Paradigm?, Journal of Economic Perspectives, vol.9, issue.4, pp.119-132, 1995.
DOI : 10.1257/jep.9.4.119

M. L. Parry, O. F. Canziani, J. P. Palutikof, P. J. Van-der-linden, H. et al., Climate Change 2007: Impacts, Adaptation and Vulnerability. Contribution of Working Group II to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change, 2007.

J. Ponssard and H. Tanguy, Planning in firms as an interactive process, Theory and Decision, vol.48, issue.4, pp.139-159, 1993.
DOI : 10.1007/BF01074899

URL : https://hal.archives-ouvertes.fr/hal-00365759

J. Ponssard and N. Walker, EU emissions trading and the cement sector: a spatial competition analysis, Climate Policy, vol.34, issue.2, pp.467-493, 2008.
DOI : 10.1007/s10657-005-4199-3

URL : https://hal.archives-ouvertes.fr/hal-00332053

S. Poret, Mainstreaming Fair Trade: A Discussion through the Lipton Tea Case. This volume, 2010.

M. E. Porter, America's green strategy, Scientific American, vol.264, p.4, 1991.

M. E. Porter and C. Van-der-linde, Toward a New Conception of the Environment-Competitiveness Relationship, Journal of Economic Perspectives, vol.9, issue.4, pp.97-118, 1995.
DOI : 10.1257/jep.9.4.97

R. Simons, How new top managers use control systems as levers of strategic renewal, Strategic Management Journal, vol.29, issue.3, pp.169-189, 1994.
DOI : 10.1002/smj.4250150301

R. Simons, Levers of control: How Managers use Innovative Control Systems to Drive Strategic Renewal, 1995.

B. Smith, Ethics of Du Pont's CFC Strategy 1975-1995, Journal of Business Ethics, vol.17, pp.557-568, 1998.

N. Stern, The Stern Review Report: the Economics of Climate Change, 2006.

M. Wagner, The Porter Hypothesis Revisited: A Literature Review of Theoretical Models and Empirical Tests, 2003.