Who must include corporate governance arrangements according to recent regulations?

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The choice regarding companies with over 2,000 employees globally is accurate based on recent corporate governance regulations that have been enacted in various jurisdictions, particularly focusing on enhancing transparency and accountability in larger organizations. These regulations typically aim to address the complexities and risks associated with larger entities due to their size, impact on economies, and the increased scrutiny they face from stakeholders, including investors, regulators, and the public.

Corporate governance arrangements are designed to ensure that companies operate in a manner that is transparent and accountable, with structures in place to manage and mitigate risks effectively. By requiring companies with a substantial number of employees—such as those over the 2,000 mark—to implement these governance arrangements, regulators are acknowledging the need for robust oversight mechanisms that can safeguard stakeholders' interests and promote ethical business practices.

The other options do not align with these regulatory requirements as specifically defined. Companies with fewer employees may not necessarily face the same level of scrutiny when it comes to governance, as their structures and operational complexities are different. Public companies do have separate sets of governance obligations, but the requirement is not limited solely to them, especially considering that large private companies can also pose significant risks and influence. Thus, the focus on companies with over 2,000 employees globally ensures that substantial

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