Sari, Nassereddine2023-09-112023-09-112022-12-022352-9962E-ISSN 2572-0147http://hdl.handle.net/123456789/15494This study aims to analyze the theoretical aspects of corporate governance in terms of principles and objectives, foundations and different dimensions. It also aims to develop a practical vision of the mechanisms for implementing corporate governance in various economic and governmental institutions, as well as evaluating the theoretical framework compared to the implementation mechanisms and identifying gaps. The study concluded: There are large gaps between the theoretical framework of corporate governance, and the implementation mechanisms, especially in the field of transparency, accountability, and commitment to the principles of social responsibil.enGovernanceSustainabilityArticle