N. Khelil, J. Ninet, and B. Rezgui, Paris Est) « When Socially Responsible Investment analysis becomes financial : an analysis of cognitive and organizational instruments of legitimacy » 13 ? F. Quairel (Dauphine) « Are Competition and Corporate Social Responsibility compatible ? The myth of a sustainable competitive advantage » 2° session : Chair : W. Sun (Leeds Met, UK) 21 ? F. Mauleon et J-Y Saulquin (ESCEM Tours) « Non-financial reporting in bank' reference documents : analysis of responses to the challenges facing the French banking sector » 22 ? J-M. Sahut (Amiens Sc. Man.) et S. Boulerne (IAE Tours) « Flaws in Banking Governance » 23 ? A. Zicari (ESSEC Cergy) « Responsible Funds: a perspective from an emerging capital market-the case of Argentina " 11 h ? 12 h 30 : 3° et 4° sessions 3° session : Chair : B. Paranque (Euromed Management, Marseille) 31 -P. Glémain (ESCA Angers) «The strategy and fundamentals of solidarity-based finance serving sustainable development » 32 ? P. Terrisse (U. Paris Est) « To what conditions can venture capital and social justice match ? A case study in a French venture capital fund investing ethically in Africa Retailers' commitment to sustainable development. Is this way of legitimation perceived by consumers, Toumi (IHEC Sousse ? Tu), J-L Viviani (U. Montpellier), L. Belkacem (IHEC Sousse) « Actual risk sharing measurement in islamic banks : a value risk based model » 4° session : Chair : J. Brabet (U. Paris Est) 41 -S. Morin-Delerm (CNAM), V. Charrière (CNAM) J. Barreau (U. Rennes 2), J. Arnal, p.42