Why do governance recommendations never take into account the scale and stage of the company?

Most governance literature is written for large, mature, listed for-profit companies. Most companies do not fit into that category.

Following the natural lifecycle development curve and adapting governance to suit is a more appropriate course. However, companies are exhorted to aspire to, and then attain, a theoretical ‘best practice’ governance that often does not meet their needs at different stages of growth. Well…