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This paper aims to propose a new dashboard in which we consider all indicators related to the sustainable supply chain (SSC) under circular economy (CE) constraints. As small and medium‐sized enterprises (SMEs) represent 99% of all businesses in the European Union (EU), this study mainly focuses on surveys of French textile and clothing SMEs. It aims to propose a practical and agile tool to help SC managers cope with sustainability challenges and assess the performance of CE implementation in the SC of the textile and clothing industries. To achieve this objective and to develop a relevant questionnaire enabling us to prepare and conduct surveys, we first identified 63 relevant indicators through an extensive exploratory study based on a leading group in luxury and fashion and a pioneer in corporate social responsibility (CSR). Second, we conducted a survey of 46 textile and clothing companies based in France. Finally, we proposed a new comprehensive SC manager dashboard under CE constraints. From the results, we found that there are several barriers to implementing the CE concept in the textile and clothing industry, such as a lack of sustainability performance, a lack of regulation, and a lack of mandatory responsibilities of SC actors. Hence, to cope with these barriers, the SC must be circular and sustainable by highlighting more circular practices such as recycling, eco‐design, compliance with regulations, reducing waste, minimizing greenhouse gas (GHG) emissions, energy, and water consumption. The results revealed that our new proposed dashboard highlights all these concepts that enable us to support textile and clothing SMEs to achieve high sustainable development goals. It can also be used as a decision‐making tool to help SMEs' managers, practitioners, and researchers make better sustainability decisions. [ABSTRACT FROM AUTHOR]

Policy PointsPrivate health insurance (PHI) in France has been facing critical changes over the past 30 years. A complementary and voluntary scheme, it has been historically dominated by nonprofit entities. However, the share of for‐profit insurance companies in the sector has significantly increased. Nonprofit firms also changed their strategies and mimicked some for‐profit behaviors.The present paper argues that this process is a result of the conflict‐provoking coevolution of the insurance and health care sectors. Trying to improve the regulation of the insurance industry as whole, two European directives first jeopardized the business model of nonprofit entities. Then, two national reforms designed to improve health coverage significantly increased competition among insurers, notably in the area of corporate‐level contracts.Decoupling the insurance and health care sectors has become a major source of policy feedback and unexpected outcomes of reforms affecting the very organization of PHI. Context: In France, private health insurance (PHI) has an exceptionally high level of coverage and accounts for 13.7% of health expenditures. A complementary and voluntary scheme, it has been historically dominated by nonprofit, mutual benefit societies. Over the past 20 years, however, the market share of for‐profit insurance companies has increased by 47%. Financialization of the field developed, and competition based on new risk management strategies also increased. The broad aim of this paper is to characterize and to elucidate the causes of this trend. More specifically, we are interested in how and to what extent a series of supranational and national policies contributed to this situation. Method: Our data come from three sources. We first reviewed documents published by health insurers, government reports, and newspaper articles. We then conducted two semistructured interview campaigns between September 2017 and May 2018. The first mostly covered private and public actors and their involvement in European Union (EU) policymaking (n = 21). The second series of interviews was conducted with another group of actors directly involved at the French level (n = 16). Findings: Our findings support preliminary observations. PHI in France, we argue, is indeed facing a development of competition and marketlike instruments. Four major policies (two EU directives and two national reforms) played a significant role in this outcome. Surprisingly, however, it has never been the purpose of legislators and policymakers: while EU directives created a regulatory framework for insurance activities within the Single Market, policies adopted at the national level initially aimed at improving health coverage. We show that it is the interactions and the noncoordination among all of these policies that explain their unexpected outcome. Conclusions: The trend described in this paper is twofold. The first is Europeanization, as PHI in France is increasingly affected by EU legislation. Since this framework tends to favor larger firms and for‐profit companies, a reduction in statutory coverage can no longer be considered a quasi‐neutral transfer from (publicly owned) social security to nonprofit providers. At the same time, PHI is shifting toward collectivization: as competition increases, complementary health coverage is becoming gradually standardized and based at the corporate level. Together, these changes are likely to reduce freedom of choice and individual welfare, an assumption supported by studies published on the most recent period. [ABSTRACT FROM AUTHOR]

The article looks at the accounting measurement practices in France, Germany, and Great Britain and the differences in the effects of their financial statements. The differences in financial ratios and stock market valuation of accounting data are not explained by macroeconomic factors, they are predictable, and they are present in net income. The directives of enacted legislation by the European Union do not affect the cross-country differences despite efforts to create an integrated set of financial reporting standards.

Aims: Mobile Airways Sentinel NetworK (MASK) belongs to the Fondation Partenariale MACVIA-LR of Montpellier, France and aims to provide an active and healthy life to rhinitis sufferers and to those with asthma multimorbidity across the life cycle, whatever their gender or socio-economic status, in order to reduce health and social inequities incurred by the disease and to improve the digital transformation of health and care. The ultimate goal is to change the management strategy in chronic diseases. Methods: MASK implements ICT technologies for individualized and predictive medicine to develop novel care pathways by a multi-disciplinary group centred around the patients. Stakeholders: Include patients, health care professionals (pharmacists and physicians), authorities, patient's associations, private and public sectors. Results: MASK is deployed in 23 countries and 17 languages. 26,000 users have registered. EU grants (2018): MASK is participating in EU projects (POLLAR: impact of air POLLution in Asthma and Rhinitis, EIT Health, DigitalHealthEurope, Euriphi and Vigour). Lessons learnt: (i) Adherence to treatment is the major problem of allergic disease, (ii) Self-management strategies should be considerably expanded (behavioural), (iii) Change management is essential in allergic diseases, (iv) Education strategies should be reconsidered using a patient-centred approach and (v) Lessons learnt for allergic diseases can be expanded to chronic diseases. [ABSTRACT FROM AUTHOR]