Open Access Journal Article

Gender legislation in France: Empirical evidence from non-compliant firms

by Ouidad Yousfi a  and  Nadia Loukil b,*
a
Montpellier Research on Management MRM, University of Montpellier, Montpellier, France
b
ISG Bizerte, Université de Carthage & FCF LR, FSEG Tunis, Université Tunis-EL Manar, Tunisia
*
Author to whom correspondence should be addressed.
JEA  2025 4(1):97; https://doi.org/10.58567/jea04010011
Received: 4 March 2024 / Accepted: 23 May 2024 / Published Online: 21 November 2024
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Abstract

This paper studies non-compliant firms with gender legislation and why some businesses are taking the risk of not binding the gender quotas. It is conducted on firms listed on the SBF120 index, after the introduction of the gender law of Copé and Zimmermann, in 2011.

Our findings show that gender diversity on advisory committees, unlike monitoring committees, is likely to decrease the non-compliance likelihood. Non-compliant firms have busy members, specifically among men and long-tenured CEOs who are serving in non-dual structures. Regarding women's profiles, non-compliant boards are prone to hire short-tenured and local female candidates. Finally, their financial and social performances are not damaged while their corporate risks are decreased. When penalties are not required against non-compliant firms, refractory businesses do not bear “real” costs.

Keywords: Gender Legislation; Quotas; Advisory Committees; Monitoring Committees; Multiple Directorships; Tenure;
Copyright: © 2024 by Yousfi and Loukil. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) (Creative Commons Attribution 4.0 International License). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

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ACS Style
Yousfi, O.; Loukil, N. Gender legislation in France: Empirical evidence from non-compliant firms. Journal of Economic Analysis, 2025, 4, 97. https://doi.org/10.58567/jea04010011
AMA Style
Yousfi O, Loukil N. Gender legislation in France: Empirical evidence from non-compliant firms. Journal of Economic Analysis; 2025, 4(1):97. https://doi.org/10.58567/jea04010011
Chicago/Turabian Style
Yousfi, Ouidad; Loukil, Nadia 2025. "Gender legislation in France: Empirical evidence from non-compliant firms" Journal of Economic Analysis 4, no.1:97. https://doi.org/10.58567/jea04010011
APA style
Yousfi, O., & Loukil, N. (2025). Gender legislation in France: Empirical evidence from non-compliant firms. Journal of Economic Analysis, 4(1), 97. https://doi.org/10.58567/jea04010011

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