Purpose The aim of this paper is to examine the impact of directors' home regions on corporate social responsibility (CSR) disclosure. Specifically, the authors aim to determine whether Anglo-American, European, French, other European and other regional directors' presence affects CSR disclosure differently. Design/methodology/approach This empirical study uses panel data analysis of all listed firms on the SBF 120 from 2008 to 2019. The environmental, social and governance (ESG) scores are collected from the Bloomberg database and indicate the extent of CSR information disclosure by French companies. The paper is based on a dynamic generalized method of moments panel estimator that makes it possible to control for unobservable heterogeneity and endogeneity and reduces estimation bias. Findings The findings of this study provide evidence that home region diversity and the presence of Anglo-Americans on a board are positively and significantly associated with ESG disclosure and environmental disclosure, whereas they are negatively associated with social and governance disclosure. Surprisingly, when directors come from European countries, they disclose less ESG and environmental information. Nevertheless, when only French directors are present, the company tends to divulge all dimensions of CSR. Indeed, while there is a significant positive influence of French directors on ESG disclosure, the presence of other European directors displays negative and statistically significant regression coefficients. Research limitations/implications This study may be interesting the French policy makers who can now pay more appropriate attention to directors' nationality or region. Thus, firms should identify the foreign directors who can support their strategy with relevant experience in terms of CSR. This could help to change the opinion of some companies that consider the internalization of the board as a constraint rather than an opportunity. These results will be useful for French-listed companies in setting the criteria for the appointment of foreign directors. It may be interesting to recruit directors across European boundaries. Practical implications This paper attempts to provide a better understanding of the effects of the home regions of directors on CSR disclosure in order to enlighten corporate managers whose companies operate in different cultures given that they have to deal with this aspect. In this international business environment, CEOs should increasingly consider the international CSR experience of directors to be a resource. In addition, this study may be of relevance to French market authorities, which constantly encourage firms to diversify the profiles of directors on their boards and recruit more international members. Originality/value This study is the first to evince that the disclosure of each CSR disclosure score differs depending on the directors' home regions. Unlike previous studies, the authors focused simultaneously on the resource-based view (RBV) and institutional theory.

This study aims to examine the relationship between the acquisition of knowledge through informal channels and performance of innovation projects. We propose that three forms of informal knowledge exchange, namely, knowledge sharing, knowledge presentation and knowledge transfer, positively impact the perceived performance of innovation projects. A survey of 360 individuals involved in innovation projects whose answers were analysed with PLSs reveals that knowledge, obtained through knowledge sharing and knowledge transfer with third parties outside the company by informal route and the simultaneous use of an innovation intermediary as part of these informal exchanges, positively impacts the three elements that have been chosen to measure the operational performance of innovation projects, namely, cost, time and quality. These results provide major contributions to the academic and managerial point of view and open up new vistas for research that derived directly from the demonstration that open innovation not only has to relay on formal agreements, but also to take into account the informal way of knowledge acquisition.

The aim of this paper is to study to what extent changes made to the ICT educational program of the Tunisian accounting education, following the LMD reform, meet the needs of the accounting profession. An application of the market orientation logic as part of this program is proposed. An exploratory study conducted with a group of accountants teachers shows that the new program does not meet the needs of their profession. It would be interesting to complete this study by checking the suitability of this program for chartered accountants and companies.

The purpose of this study is to investigate the relationship between the entrenchment managerial and board characteristics in publicly traded French firms. These two concepts are at the intersection of corporate finance and accounting, as managerial entrenchment and board characteristics may affect earnings management, which would make investors reluctant to invest in a firm. Using data on listed firms belonging to the SBF120, over the period 2011–2018, we mainly find that: the entrenchment managerial is impacted by (1) gender diversity, (2) educational background (3) and independence directors.

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