... by firms operating in several sectors. Corporate social responsibility Cost of debt Audit quality Big 4 Audit fees France Extensive literature on corporate social responsibility (CSR) has shown that the positive effects related to CSR are many, and have an impact on internal...

... for experimental research to observe how shareholder activists adapt to each institutional change in CMEs. This experimentation can help policymakers to avoid creating additional conditions that shareholder activists can exploit. Research limitations/implications This focuses only on France and its state...

... regarding sustainable development applied to company management, in the building sector in France. It also gives precise and recent information on the development of corporate governance rules. © Emerald Group Publishing Limited 2011 These new directions, in favor of an increased social...

... contexts, namely France and Brazil. Design/methodology/approach The paper is based on a literature review as well as on interviews with representatives from companies and other stakeholder groups in France and Brazil. Findings The paper highlights the impact of national traditions...

... – that of the Carbon Disclosure Project (CDP) and that of CERES – to provide a quantitative comparison of disclosure quality. Findings Expecting that countries with higher regulative pressures, such as France, will lead to a “minimum‐requirement” type of disclosure, while countries with more liberal...

... practices both in France and in all EU members. Practical implications This paper may help firms improve their sustainability reporting practices. Originality/value There have been hardly any papers on the impact of the French NRE law so far. Another original feature is the issue...

... governors involved in an LBO of a French target must structure the acquisition carefully in order to avoid violating French criminal law. There has been an increasing trend in France to make corporate governors accountable, and French case law is full of examples of corporate governors being held liable...

...). Design/methodology/approach The research is based on an electronic questionnaire for students and alumni of different institutions of higher education in Nantes (France). The textual analysis software ALCESTE enabled interpretion of the answers to the open‐ended questions. Concerning the closed...