Mean volume and Mann–Whitney test by respondent entity
| Thematic section | Mean volume (std. dev.) | Std. test statistic | p-value | |
|---|---|---|---|---|
| Business | Non-business | |||
| Sustainability | 2.77 (2.82) | 3.58 (3.25) | −2.416 | 0.016* |
| Quality | 6.57 (5.55) | 8.05 (6.63) | −2.013 | 0.044* |
| Standardisation | 5.47 (4.55) | 5.14 (4.54) | 0.737 | 0.461 |
| Materiality | 2.41 (2.22) | 2.92 (2.87) | −1.053 | 0.292 |
| Assurance | 2.18 (2.24) | 2.57 (2.58) | −1.110 | 0.267 |
| Digitalisation | 1.51 (1.58) | 1.65 (1.63) | −0.751 | 0.452 |
| Location | 1.45 (1.52) | 1.68 (1.86) | −0.832 | 0.406 |
| Scope | 1.51 (2.08) | 1.42 (1.91) | 0.044 | 0.965 |
| Burden | 1.44 (1.59) | 1.07 (1.44) | 2.388 | 0.017* |
| Disclosure | 25.30 (18.41) | 28.08 (20.24) | −1.155 | 0.248 |
| Thematic section | Mean volume (std. dev.) | Std. test statistic | ||
|---|---|---|---|---|
| Business | Non-business | |||
| Sustainability | 2.77 (2.82) | 3.58 (3.25) | −2.416 | 0.016* |
| Quality | 6.57 (5.55) | 8.05 (6.63) | −2.013 | 0.044* |
| Standardisation | 5.47 (4.55) | 5.14 (4.54) | 0.737 | 0.461 |
| Materiality | 2.41 (2.22) | 2.92 (2.87) | −1.053 | 0.292 |
| Assurance | 2.18 (2.24) | 2.57 (2.58) | −1.110 | 0.267 |
| Digitalisation | 1.51 (1.58) | 1.65 (1.63) | −0.751 | 0.452 |
| Location | 1.45 (1.52) | 1.68 (1.86) | −0.832 | 0.406 |
| Scope | 1.51 (2.08) | 1.42 (1.91) | 0.044 | 0.965 |
| Burden | 1.44 (1.59) | 1.07 (1.44) | 2.388 | 0.017* |
| Disclosure | 25.30 (18.41) | 28.08 (20.24) | −1.155 | 0.248 |
*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level
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