Mean volume and Mann–Whitney test by respondent type
| Thematic section | Mean volume (std. dev.) | Std. test statistic | p-value | |
|---|---|---|---|---|
| Users | Preparers | |||
| Sustainability | 3.41 (3.21) | 1.95 (2.18) | −3.242 | 0.001*** |
| Quality | 7.26 (5.73) | 4.12 (3.64) | −3.951 | 0.000*** |
| Standardisation | 4.88 (3.92) | 4.88 (4.37) | −0.272 | 0.785 |
| Materiality | 2.91 (2.66) | 2.23 (2.40) | −1.894 | 0.058 |
| Assurance | 1.51 (1.82) | 2.42 (2.29) | 2.789 | 0.005** |
| Digitalisation | 1.67 (1.62) | 1.43 (1.57) | −1.160 | 0.246 |
| Location | 1.34 (1.53) | 1.36 (1.43) | 0.215 | 0.830 |
| Scope | 1.33 (1.95) | 0.93 (2.00) | −2.084 | 0.037* |
| Burden | 0.98 (1.29) | 1.49 (1.75) | 1.865 | 0.062 |
| Disclosure | 25.28 (18.70) | 20.80 (16.23) | −1.608 | 0.108 |
| Thematic section | Mean volume (std. dev.) | Std. test statistic | ||
|---|---|---|---|---|
| Users | Preparers | |||
| Sustainability | 3.41 (3.21) | 1.95 (2.18) | −3.242 | 0.001 |
| Quality | 7.26 (5.73) | 4.12 (3.64) | −3.951 | 0.000 |
| Standardisation | 4.88 (3.92) | 4.88 (4.37) | −0.272 | 0.785 |
| Materiality | 2.91 (2.66) | 2.23 (2.40) | −1.894 | 0.058 |
| Assurance | 1.51 (1.82) | 2.42 (2.29) | 2.789 | 0.005 |
| Digitalisation | 1.67 (1.62) | 1.43 (1.57) | −1.160 | 0.246 |
| Location | 1.34 (1.53) | 1.36 (1.43) | 0.215 | 0.830 |
| Scope | 1.33 (1.95) | 0.93 (2.00) | −2.084 | 0.037 |
| Burden | 0.98 (1.29) | 1.49 (1.75) | 1.865 | 0.062 |
| Disclosure | 25.28 (18.70) | 20.80 (16.23) | −1.608 | 0.108 |
*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level
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