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The purpose of this study is to study the evolution of French corporate governance law in light of collibration approach and bring statistical evidence from French Companies Executive Compensation practices.

The study has used mixed methods. In the first part, the authors analyzed the French laws in the light of collibration. In the second part of the study, the authors used unbalanced panel data to test the hypotheses related to executive remuneration based on the theoretical underpinning of collibration. Data for 173 firms listed in the Euronext Paris Index is collected from the Bloomberg database. Seemingly unrelated regression (SUR) analysis is performed to investigate the impact of collibration on the governance disclosure of French-listed firms.

SUR results indicate that board size plays a significant role in the governance disclosure before collibration. However, the collibration model is found to be more effective in ensuring the desired level of governance disclosure. Under the collibration approach, executive remuneration, frequency of board meetings, executive directors in the compensation committee and independent directors play a significant role in governance disclosure. Board size, however, does not have a substantial impact on governance disclosure after the adoption of collibration mechanism.

Results provided by this study can allow regulators to improve corporate disclosure regime in France, which could play a vital role in safeguarding the interest of stakeholder.

The authors study the impact of collibration on the extent of governance disclosure in the context of France. Empirical evidence on the implication of collibration as governance mechanisms to enhance stakeholder confidence is rare and allows this study to make a unique contribution to the governance literature.

According to Revans, for an organization to be successful in today’s rapidly changing environment, its capacity to learn must exceed the rate of change imposed on it. Through an examination of the processes by which individuals in organizations learn, develops a learning process model to facilitate continuous improvement and innovation in business processes. Draws on relevant theories which provide an understanding of how and why people learn, barriers which prevent learning, and the role managers need to play in the learning process. Provides a vision of what may be achieved by the systematic implementation of the learning process model. Deming’s system of profound knowledge provides a focus for learning activity. The model has been developed in a way which will be of practical use to managers working in organizations.

The purpose of this paper is to analyse the economic and technological factors that determine the quality of European telecommunications services. The paper test whether the privatisation, the efficiency and the labour factor of telecommunications operators are determinants of service quality and whether competition, technology and infrastructure investment in the telecommunications sector influence that quality.

The paper use the panel data methodology to analyse the factors that determine the quality of service of telecommunications.

The results indicate that the more efficient the company is, the more quality it will deliver. However, the paper finds no evidence that the privatisation and the restructuring of the labour force of the main telecommunications operators, or the competition, technology and investments in the sector, lead to greater quality.

In order to foster higher quality, effective market competitiveness has to be established to avoid benefitting the incumbent company and to make the development of competition possible in the long run.

Although previous literature assumes a positive relationship between the performance of privatised companies and quality, this study shows that the privatisation and liberalisation processes do not bring about quality improvements by themselves. The research finds that the efficiency of privatised companies is the primary source of quality.

This paper aims to show how organisation theory can be used to understand the controversy between the shareholder and the stakeholder perspectives. Rationalistic and open system theories may enhance research on corporate governance by offering well-defined concepts and by specifying core relationships.

This paper applies descriptions of the two perspectives in organisation theory as a “method” for illustrating how they are linked to and support the shareholder versus the stakeholder perspectives.

The controversy stems from the fact that the shareholder and the stakeholder perspectives address different relationships. The shareholder perspective captures two relationships that accord with rationalistic organisation theory: shareholders are managing the managers and the organisation, and managers are managing the corporation on behalf of the owners. The stakeholder perspective focuses on three relationships that are not concordant with system theory: managers are managing the shareholders (i.e. the symbolic management of stockholders), managers are managing the corporation (i.e. general management theory) and managers are managing the stakeholders.

Organisation theory provides suggestions for more fruitful definitions of the often-used concepts of direction, control, administration and influence. These terms may be substituted with the well-defined concepts of management, power and control.

Proponents of organisation theory find it theoretically difficult to deal with the topic of corporate governance, if they do at all. When they do, they do it only perfunctorily.

Organisation theory may strengthen research on corporate governance if we insist on both theoretical clarifications of major relationships and on the use of more strictly defined concepts.

Corporate governance has become a core topic in management research and business practice. Recent debates like – environmental responsibility, sustainability, ethics, corporate control, generation, protection and distribution of wealth, the role of the board and senior executives in setting standards for performance management, and stakeholder relationship management – have strong links to organisational trust. However, management literature has been relatively silent on how various corporate governance configurations and perspectives potentially shape trust relations within the organisation, especially in Africa. Thus, this chapter reviews corporate governance through the lens of the institutional logics perspective evident in western capitalism and develops a framework connecting various governance configurations to organisational trust. Doing so provides new directions for those seeking to develop further research in corporate governance, institutional logics and organisational trust.

The globalisation of markets, emerging concepts of sustainable development, and circular economy have defined the boundaries within which organisations must compete and address the needs of key stakeholders. As circumstances change, boundaries are often replaced by the relationships between companies and the communities they serve. Consequently, strategy has become a central aspect of sustainable leadership and the foundation for implementing strategic management in a dynamic system of relationships. Every company is born and grows within social and economic ecosystems. Drawing on the metaphor of biology, ecosystems are described as dynamic interconnections among various elements that influence and foster entrepreneurship. Interconnections between players (such as marketplaces, organisations, governments, and universities) create a flow of expertise, abilities, knowledge, experience, and tangible resources. Economic and social ecosystems involve various actors and components that continuously coexist and interact, leading to the creation of numerous mutual relationships. Consequently, it is crucial for managers to gain a comprehensive understanding of the internal and external environments. Various decision-making tools and strategies can be used to achieve this goal. These tools were developed to assist managers, researchers, and consultants in making informed decisions under complex scenarios. This chapter presents several decision-making strategies and tools, including the Boston Consulting Group (BCG) matrix, General Electric (GE) matrix, Balanced Scorecard (BSC), PEST, PESTEL analysis, and SWOT analysis.

This paper seeks to examine the mainstream theories of corporate governance in an attempt to suggest that their underlying assumptions and ideologies are misplaced and ought to give way to an emerging pluralistic view of the governing process in order to understand any governance contribution to the dynamics of the business environment.

The paper engages with the traditional literature and views on governance models from law, business and organisational studies perspectives. It then considers the environment and changes in the environment and how those challenge the relevance of the traditional approach, drawing upon the impacts on the fluidity of management and governance perspectives and practices in the global economy.

The reflections and analysis confirm the view that the underlying assumptions of existing models and regulatory frameworks for governance are misplaced and it is suggested, with reason, that a pluralistic view and framework are better than the current dualistic approach to provide a better understanding of corporate governance in today's dynamic business environments.

The paper develops a new model and framework for governance practice and regulation and seeks to persuade policy makers and commentators that the global business environment needs to recognise and engage with this new model and validate its assumptions.

The purpose of this paper is to consider the potential utility for higher educational institutions, and in particular libraries, of the balanced scorecard (BSC) performance measurement tool, originally developed by Kaplan and Norton for use in businesses and since adapted for the public and non‐profit sectors.

The relevant literature was reviewed to ascertain key aspects and functionalities of the BSC framework, survey implementations and determine perceptions of the system's effectiveness and weaknesses, and – while the BSC has as yet been put into practice only infrequently in libraries – treat its appropriateness for information service.

The BSC supplements financial accounting with non‐financial leading indicators to link performance drivers and outcome measures in cause and effect relationships that can predict future performance and drive a single organizational strategy. Also intended as a straightforward reporting “dashboard” revealing whether improvements in one area have been at the expense of another, the BSC is considered more effective as an aid in forecasting the overall health of an organization than traditional accounting‐based models. It provides a capacity to monitor obligations to stakeholders and to produce transparent and reliable financial information, and the resulting internal control environment can promote integrity and ethical values.

Academic libraries may find the BSC a useful approach in determining service value, in demonstrating fiscal responsibility, and – through metrics focused on organizational goals and strategy – in validating their role, as knowledge‐based and networked environments, in the delivery of a quality educational product to their customers.

This study aims to investigate the impact of ownership structure and board structure on risk-taking as measured by research and development (R&D) Intensity in OECD countries.

A panel data of 300 companies from Anglo American and European countries between 2010 and 2016 were used. The ordinary least square multiple regression analysis procedure is used to examine the relationships. The findings are robust to alternative measures and endogeneities.

The results show that institutional ownership, board size, independent directors and board diversity are negatively related to risk-taking, with greater significance among Anglo American countries than among Continental European countries. In contrast, the results show that director ownership is statistically insignificant.

This study extends and contributes to the extant corporate governance (CG) literature, by offering new evidence on the effect of ownership and board structure on risk-taking between two different traditions. The findings will help regulators and policy-makers in the OECD countries in evaluating the adequacy of the current CG reforms to prevent management misconduct and scandals. These findings are relevant for companies aiming to adopt the most suitable governance mechanisms to pursue their R&D objectives and for policymakers interested in promoting R&D investment.

The paper's purpose is to identify the inappropriateness of the current model of regulation of corporate governance, which applies worldwide; and inherent paradoxes in the five areas of best practice in corporate governance.

This is a review paper building new conceptualization for research into governance. The paper identifies the origins of the issues with weaknesses in the ontological and epistemological base for theorizing about corporate governance and its regulation. It suggests an alternative theoretical basis, identifying ways forward for developing theoretically aligned best practice along with regulation that properly reflects the complexity of the post‐modern business world.

The paper calls for a fresh approach to governance theorizing for regulation and best‐practice through considering governance praxis rather than structure and the reconceptualization of governance as a process of systematically balancing out tensions in order to effect good governance.

Governance research and regulation requires reframing so that good theory can improve practice.

The paper goes against the conventional wisdom in governance research, falling in with more advanced thinking for practice‐based studies of organising.