... of the European Federation of Employee Share Ownership on page 181, France is actually the European country with the most developed employee ownership: almost 80% of listed companies have at least 1% of their shares in the hands of employees. In total, this concerns more than 2.78 million employee owners, or 40.9...

... 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only France Audit quality Corporate tax avoidance Corporate social responsibility disclosure In recent years, corporate social responsibility (CSR) has received increased attention from...

... the demand of voluntary sustainability assurance. Originality/value The paper provides a preliminary proof on the effects of the governance of corporation and pressure of some groups of stakeholders on the voluntary demand of sustainability assurance in France. Yosra Mnif Sellami can be contacted...