The communication takes support on the data produced, within the framework of the Program France and Québec exchanges on the conciliation work-family and the role of the intermediate actors, by the national institutes of demographic statistics and employment (ISQ for Quebec, the INED and INSEE for France) which make it possible to carry out a first stage in the construction of the comparison between the two countries. One can thus show and explain the proximities and the differences between the two regions. Another stage aims at including/understanding, by putting in perspective each company in its institutional context - here the role of the actors - in order to see how occur two close modes of governance but nevertheless different. The ex...