..., a French regulation promoting corporate sustainability and transparency. Design/methodology/approach The authors analyze 142 French listed firms over 2010–2020 using panel regressions and a 150-keyword content analysis to measure ACD . A Difference-in-differences approach assesses how the Grenelle II...

... the principles contained in the FMA’s corporate governance guidelines in practice. Design/methodology/approach The study is a mixed study one where it employs case study content analysis and augmented by conducting interviews. Large companies are selected to ascertain the level of compliance of NZ companies...