Mean volume and Mann–Whitney test by respondent size
| Thematic section | Mean volume (std. dev.) | Std. test statistic | p-value | |
|---|---|---|---|---|
| Non-SME | SME | |||
| Sustainability | 3.18 (3.04) | 2.01 (2.29) | −3.450 | 0.001*** |
| Quality | 6.96 (5.72) | 4.64 (4.26) | −3.497 | 0.000*** |
| Standardisation | 5.35 (4.45) | 4.14 (4.03) | −2.404 | 0.016* |
| Materiality | 2.64 (2.48) | 2.18 (2.39) | −1.778 | 0.075 |
| Assurance | 2.35 (2.43) | 1.75 (1.81) | −1.726 | 0.084 |
| Digitalisation | 1.59 (1.63) | 1.29 (1.33) | −1.258 | 0.208 |
| Location | 1.55 (1.68) | 1.10 (1.40) | −2.433 | 0.015* |
| Scope | 1.43 (2.14) | 1.09 (1.61) | −0.910 | 0.363 |
| Burden | 1.22 (1.55) | 1.27 (1.40) | 0.741 | 0.458 |
| Disclosure | 26.25 (18.93) | 19.47 (15.34) | −2.984 | 0.003** |
| Thematic section | Mean volume (std. dev.) | Std. test statistic | ||
|---|---|---|---|---|
| Non-SME | ||||
| Sustainability | 3.18 (3.04) | 2.01 (2.29) | −3.450 | 0.001*** |
| Quality | 6.96 (5.72) | 4.64 (4.26) | −3.497 | 0.000*** |
| Standardisation | 5.35 (4.45) | 4.14 (4.03) | −2.404 | 0.016* |
| Materiality | 2.64 (2.48) | 2.18 (2.39) | −1.778 | 0.075 |
| Assurance | 2.35 (2.43) | 1.75 (1.81) | −1.726 | 0.084 |
| Digitalisation | 1.59 (1.63) | 1.29 (1.33) | −1.258 | 0.208 |
| Location | 1.55 (1.68) | 1.10 (1.40) | −2.433 | 0.015* |
| Scope | 1.43 (2.14) | 1.09 (1.61) | −0.910 | 0.363 |
| Burden | 1.22 (1.55) | 1.27 (1.40) | 0.741 | 0.458 |
| Disclosure | 26.25 (18.93) | 19.47 (15.34) | −2.984 | 0.003** |
*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level
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