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France is the third country in Europe after Italy and Spain for the number of employee-owned firms, with some 2,600 worker cooperatives (SCOPs). The authors propose a comprehensive review of SCOPs and any barriers to their expansion.

The authors analyse relevant legislation; review the rich empirical economic literature on SCOPs; and offer new descriptive empirical evidence comparing SCOPs and other French firms.

SCOPs benefit from a consistent legal framework and a well-structured and supportive cooperative movement. Cooperative laws allow attracting external capital, provide barriers against degeneration and encourage profit allocations that favour investment and labour. SCOPs are distributed across a wide range of industries; are larger than conventional firms, as capital intensive, more productive and survive better. Despite this good performance their number remains modest, perhaps because of information barriers.

An examination of the Italian and Spanish experiences and the relationship between SCOPs and the French labour movement might contribute to explaining the modest number of SCOPs.

The first comprehensive review of French worker cooperatives in four decades and the first with extensive comparative data on SCOPs and conventional French firms. With some of the best data on worker cooperatives in the world, findings have international relevance.

The aim of this paper is, by using a semiotic approach to marketing, to evaluate the role of color and its influence on the choice behavior of children with regard to products where flavor is represented by color.

The study was carried out as an experiment with children aged between 7 and 11 years of age.

The study showed that the color codes of the market are not used very much by children to make their product choice and also that the influences of metonymical logic (color of the component responsible for the flavor) and aesthetics (favorite color) dominate this choice. In a choice situation, flavor preference prevails more often over color preference.

From an academic point of view, this paper informs the studies in sensory marketing used in the children's market. In particular, it enhances the work on the impact of color on children's decision‐making process. From a methodological point of view, it adds to the range of experimental designs used to research the child target.

This study identifies the various governance dimensions for environmental, social and governance (ESG) implementations, including reporting. Subsequently, it investigates the governance structures in place to steer these dimensions in project-based and project-oriented organizations.

A systematic literature review identifies 11 organizational governance dimensions for ESG implementations, followed by a conceptual mapping of these dimensions to the most likely governance structures being set up for their implementation (i.e. single-level, multi-level and polycentric governance).

Eleven governance dimensions are identified and categorized under (1) organizational settings, (2) ESG strategy and (3) implementation. The conceptual mapping of these dimensions against the governance structures for their implementation identifies an inverse relationship between the governance level in the organizational hierarchy and the complexity of governance structures needed for steering these dimensions. The paper suggests a variety of context-dependent governance structures and contributes to the governance literature on the interface between projects and their parent organizations.

Academics benefit from an organization-wide model and the first taxonomy on the relevant governance dimensions for ESG implementation and reporting projects, thus a first approach to theorizing the governance of ESG implementations.

The results are of value for practitioners by allowing them to understand the diversity of dimensions and the structural implementation of ESG and its reporting.

One of the first studies to address governance of ESG implementation and reporting across intra-organizational boundaries between the permanent and the project-based parts of the organization. This provides for organization-wide improvements in the governance toward the UN Sustainability Goals.

The paper investigates the under-researched link of governance implementations from the corporate level to individual projects in the context of ESG implementations, including reporting.