Case study on corporate governance disclosure in France

The selection of France as a case study for European corporate disclosure issues can be justified for the following reasons: it is a country from the diversified European geographical, cultural, socio-political and economic landscape; interesting historical background; important asset management framework; high proportion of foreign equity investors; multinational stock market; corporate governance hallmarks; frequently updated corporate governance codes; regularly updated financial legislation; a large number of investment associations and investment clubs; compliance with global accounting standards, and significant disclosure improvements; and France is one of the countries that will adopt by 2005 the International Accounting Standards (IAS) for consolidated financial statements of listed companies.

Sustainable Development Goals:

Industry, Innovation and Infrastructure

Peace, Justice and Strong Institutions