Level of agreement between respondents on questions regarding the scope of non-financial information
| Scope | Country | German vs. French respondents | Size | Type | Entity | Business associations vs. companies | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Non-EU | EU | German | French | Non-SME | SME | Preparer | User | Non-business | Business | Business associations | Companies | ||
| Listed | Disagree | 11.5 | 20.1 | 22.9 | 12.0 | 10.2 | 40.0 | 39.3 | 6.1 | 8.4 | 27.6 | 42.9 | 14.1 |
| Agree | 88.5 | 79.9 | 77.1 | 88.0 | 89.8 | 60.0 | 60.7 | 93.9 | 91.6 | 72.4 | 57.1 | 85.9 | |
| Chi-square (p-value) | 2.354 (0.125) | 1.148 (0.284) | 32.285 (0.000***) | 23.290 (0.000***) | 16.489 (0.000***) | 13.826 (0.000***) | |||||||
| Large PIE | Disagree | 15.0 | 16.9 | 23.5 | 8.7 | 10.6 | 39.0 | 32.7 | 4.8 | 7.7 | 25.6 | 38.2 | 15.7 |
| Agree | 85.0 | 83.1 | 76.5 | 91.3 | 89.4 | 61.0 | 67.3 | 95.2 | 92.3 | 74.4 | 61.8 | 84.3 | |
| Chi-square (p-value) | 0.123 (0.725) | 2.087 (0.149) | 28.199 (0.000***) | 19.226 (0.000***) | 14.854 (0.000***) | 8.163 (0.004**) | |||||||
| All PIE | Disagree | 25.0 | 37.7 | 50.0 | 43.5 | 27.3 | 55.6 | 51.8 | 17.3 | 21.5 | 49.1 | 67.9 | 32.8 |
| Agree | 75.0 | 62.3 | 50.0 | 56.5 | 72.7 | 44.4 | 48.2 | 82.7 | 78.5 | 50.9 | 32.1 | 67.2 | |
| Chi-square (p-value) | 2.877 (0.090) | 0.216 (0.642) | 17.630 (0.000***) | 17.471 (0.000***) | 19.732 (0.000***) | 14.010 (0.000***) | |||||||
| Large non-listed | Disagree | 8.9 | 12.0 | 17.9 | 0.0 | 8.6 | 29.1 | 28.8 | 2.4 | 4.4 | 18.4 | 32.2 | 7.8 |
| Agree | 91.1 | 88.0 | 82.1 | 100.0 | 91.4 | 70.9 | 71.2 | 97.6 | 95.6 | 81.6 | 67.8 | 92.2 | |
| Chi-square (p-value) | 0.426 (0.514) | 5.993 (0.014*) | 19.260 (0.000***) | 20.851 (0.000***) | 13.143 (0.000***) | 13.268 (0.000***) | |||||||
| Exemption | Disagree | 42.9 | 62.7 | 61.8 | 69.2 | 55.5 | 72.8 | 82.4 | 27.5 | 30.9 | 80.4 | 88.6 | 72.6 |
| Agree | 57.1 | 37.3 | 38.2 | 30.8 | 44.5 | 27.2 | 17.6 | 72.5 | 69.1 | 19.6 | 11.4 | 27.4 | |
| Chi-square (p-value) | 6.455 (0.011*) | 0.361 (0.548) | 7.078 (0.008**) | 41.539 (0.000***) | 62.954 (0.000***) | 5.787 (0.016*) | |||||||
| Listed EU | Disagree | 5.2 | 9.3 | 17.6 | 0.0 | 7.0 | 19.5 | 29.8 | 2.3 | 2.3 | 14.4 | 25.0 | 6.3 |
| Agree | 94.8 | 90.7 | 82.4 | 100.0 | 93.0 | 80.5 | 70.2 | 97.7 | 97.7 | 85.6 | 75.0 | 93.7 | |
| Chi-square (p-value) | 1.027 (0.311) | 5.656 (0.017*) | 9.333 (0.002**) | 22.781 (0.000***) | 12.925 (0.000***) | 9.650 (0.002**) | |||||||
| Listed outside EU | Disagree | 8.6 | 9.3 | 14.3 | 0.0 | 6.1 | 18.2 | 22.4 | 2.3 | 4.6 | 13.5 | 21.7 | 7.4 |
| Agree | 91.4 | 90.7 | 85.7 | 100.0 | 93.9 | 81.8 | 77.6 | 97.7 | 95.4 | 86.5 | 78.3 | 92.6 | |
| Chi-square (p-value) | 0.029 (0.865) | 4.643 (0.031*) | 9.330 (0.002**) | 14.979 (0.000***) | 6.437 (0.011*) | 6.011 (0.014*) | |||||||
| LLC | Disagree | 66.7 | 76.8 | 86.7 | 94.1 | 69.2 | 82.7 | 81.0 | 60.9 | 61.1 | 86.4 | 95.2 | 77.4 |
| Agree | 33.3 | 23.2 | 13.3 | 5.9 | 30.8 | 17.3 | 19.0 | 39.1 | 38.9 | 13.6 | 4.8 | 22.6 | |
| Chi-square (p-value) | 2.052 (0.152) | 0.634 (0.426) | 4.758 (0.029*) | 5.908 (0.015*) | 19.595 (0.000***) | 8.444 (0.004**) | |||||||
| Authority | Disagree | 13.7 | 36.9 | 54.3 | 50.0 | 27.7 | 35.1 | 44.1 | 9.3 | 22.8 | 41.3 | 53.2 | 29.7 |
| Agree | 86.3 | 63.1 | 45.7 | 50.0 | 72.3 | 64.9 | 55.9 | 90.7 | 77.2 | 58.7 | 46.8 | 70.3 | |
| Chi-square (p-value) | 9.961 (0.002**) | 0.094 (0.759) | 1.359 (0.244) | 21.464 (0.000***) | 9.775 (0.002**) | 7.199 (0.007**) | |||||||
| Banks | Disagree | 56.1 | 41.1 | 39.1 | 31.6 | 47.3 | 50.9 | 55.6 | 43.6 | 40.8 | 48.3 | 53.1 | 45.6 |
| Agree | 43.9 | 58.9 | 60.9 | 68.4 | 52.7 | 49.1 | 44.4 | 56.4 | 59.2 | 51.7 | 46.9 | 54.4 | |
| Chi-square (p-value) | 2.918 (0.088) | 0.258 (0.611) | 0.197 (0.657) | 1.032 (0.310) | 1.062 (0.303) | 0.463 (0.496) | |||||||
| Insurers | Disagree | 15.0 | 16.9 | 23.5 | 8.7 | 10.6 | 39.0 | 32.7 | 4.8 | 7.7 | 25.6 | 38.2 | 15.7 |
| Agree | 85.0 | 83.1 | 76.5 | 91.3 | 89.4 | 61.0 | 67.3 | 95.2 | 92.3 | 74.4 | 61.8 | 84.3 | |
| Chi-square (p-value) | 0.123 (0.725) | 2.087 (0.149) | 28.199 (0.000***) | 19.226 (0.000***) | 14.854 (0.000***) | 8.163 (0.004**) | |||||||
| Scope | Country | German vs. French respondents | Size | Type | Entity | Business associations vs. companies | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Non-EU | German | French | Non-SME | Preparer | User | Non-business | Business | Business associations | Companies | ||||
| Listed | Disagree | 11.5 | 20.1 | 22.9 | 12.0 | 10.2 | 40.0 | 39.3 | 6.1 | 8.4 | 27.6 | 42.9 | 14.1 |
| Agree | 88.5 | 79.9 | 77.1 | 88.0 | 89.8 | 60.0 | 60.7 | 93.9 | 91.6 | 72.4 | 57.1 | 85.9 | |
| Chi-square ( | 2.354 (0.125) | 1.148 (0.284) | 32.285 (0.000 | 23.290 (0.000 | 16.489 (0.000 | 13.826 (0.000 | |||||||
| Large | Disagree | 15.0 | 16.9 | 23.5 | 8.7 | 10.6 | 39.0 | 32.7 | 4.8 | 7.7 | 25.6 | 38.2 | 15.7 |
| Agree | 85.0 | 83.1 | 76.5 | 91.3 | 89.4 | 61.0 | 67.3 | 95.2 | 92.3 | 74.4 | 61.8 | 84.3 | |
| Chi-square ( | 0.123 (0.725) | 2.087 (0.149) | 28.199 (0.000 | 19.226 (0.000 | 14.854 (0.000 | 8.163 (0.004 | |||||||
| All | Disagree | 25.0 | 37.7 | 50.0 | 43.5 | 27.3 | 55.6 | 51.8 | 17.3 | 21.5 | 49.1 | 67.9 | 32.8 |
| Agree | 75.0 | 62.3 | 50.0 | 56.5 | 72.7 | 44.4 | 48.2 | 82.7 | 78.5 | 50.9 | 32.1 | 67.2 | |
| Chi-square ( | 2.877 (0.090) | 0.216 (0.642) | 17.630 (0.000 | 17.471 (0.000 | 19.732 (0.000 | 14.010 (0.000 | |||||||
| Large non-listed | Disagree | 8.9 | 12.0 | 17.9 | 0.0 | 8.6 | 29.1 | 28.8 | 2.4 | 4.4 | 18.4 | 32.2 | 7.8 |
| Agree | 91.1 | 88.0 | 82.1 | 100.0 | 91.4 | 70.9 | 71.2 | 97.6 | 95.6 | 81.6 | 67.8 | 92.2 | |
| Chi-square ( | 0.426 (0.514) | 5.993 (0.014 | 19.260 (0.000 | 20.851 (0.000 | 13.143 (0.000 | 13.268 (0.000 | |||||||
| Exemption | Disagree | 42.9 | 62.7 | 61.8 | 69.2 | 55.5 | 72.8 | 82.4 | 27.5 | 30.9 | 80.4 | 88.6 | 72.6 |
| Agree | 57.1 | 37.3 | 38.2 | 30.8 | 44.5 | 27.2 | 17.6 | 72.5 | 69.1 | 19.6 | 11.4 | 27.4 | |
| Chi-square ( | 6.455 (0.011 | 0.361 (0.548) | 7.078 (0.008 | 41.539 (0.000 | 62.954 (0.000 | 5.787 (0.016 | |||||||
| Listed | Disagree | 5.2 | 9.3 | 17.6 | 0.0 | 7.0 | 19.5 | 29.8 | 2.3 | 2.3 | 14.4 | 25.0 | 6.3 |
| Agree | 94.8 | 90.7 | 82.4 | 100.0 | 93.0 | 80.5 | 70.2 | 97.7 | 97.7 | 85.6 | 75.0 | 93.7 | |
| Chi-square ( | 1.027 (0.311) | 5.656 (0.017 | 9.333 (0.002 | 22.781 (0.000 | 12.925 (0.000 | 9.650 (0.002 | |||||||
| Listed outside | Disagree | 8.6 | 9.3 | 14.3 | 0.0 | 6.1 | 18.2 | 22.4 | 2.3 | 4.6 | 13.5 | 21.7 | 7.4 |
| Agree | 91.4 | 90.7 | 85.7 | 100.0 | 93.9 | 81.8 | 77.6 | 97.7 | 95.4 | 86.5 | 78.3 | 92.6 | |
| Chi-square ( | 0.029 (0.865) | 4.643 (0.031 | 9.330 (0.002 | 14.979 (0.000 | 6.437 (0.011 | 6.011 (0.014 | |||||||
| Disagree | 66.7 | 76.8 | 86.7 | 94.1 | 69.2 | 82.7 | 81.0 | 60.9 | 61.1 | 86.4 | 95.2 | 77.4 | |
| Agree | 33.3 | 23.2 | 13.3 | 5.9 | 30.8 | 17.3 | 19.0 | 39.1 | 38.9 | 13.6 | 4.8 | 22.6 | |
| Chi-square ( | 2.052 (0.152) | 0.634 (0.426) | 4.758 (0.029 | 5.908 (0.015 | 19.595 (0.000 | 8.444 (0.004 | |||||||
| Authority | Disagree | 13.7 | 36.9 | 54.3 | 50.0 | 27.7 | 35.1 | 44.1 | 9.3 | 22.8 | 41.3 | 53.2 | 29.7 |
| Agree | 86.3 | 63.1 | 45.7 | 50.0 | 72.3 | 64.9 | 55.9 | 90.7 | 77.2 | 58.7 | 46.8 | 70.3 | |
| Chi-square ( | 9.961 (0.002 | 0.094 (0.759) | 1.359 (0.244) | 21.464 (0.000 | 9.775 (0.002 | 7.199 (0.007 | |||||||
| Banks | Disagree | 56.1 | 41.1 | 39.1 | 31.6 | 47.3 | 50.9 | 55.6 | 43.6 | 40.8 | 48.3 | 53.1 | 45.6 |
| Agree | 43.9 | 58.9 | 60.9 | 68.4 | 52.7 | 49.1 | 44.4 | 56.4 | 59.2 | 51.7 | 46.9 | 54.4 | |
| Chi-square ( | 2.918 (0.088) | 0.258 (0.611) | 0.197 (0.657) | 1.032 (0.310) | 1.062 (0.303) | 0.463 (0.496) | |||||||
| Insurers | Disagree | 15.0 | 16.9 | 23.5 | 8.7 | 10.6 | 39.0 | 32.7 | 4.8 | 7.7 | 25.6 | 38.2 | 15.7 |
| Agree | 85.0 | 83.1 | 76.5 | 91.3 | 89.4 | 61.0 | 67.3 | 95.2 | 92.3 | 74.4 | 61.8 | 84.3 | |
| Chi-square ( | 0.123 (0.725) | 2.087 (0.149) | 28.199 (0.000 | 19.226 (0.000 | 14.854 (0.000 | 8.163 (0.004 | |||||||
*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level
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