Table 4

CSR performance and firm risk

(1)(2)(3)(4)
Independent variablesStdROAStdROAStdROAStdROA
ESGs−0.000052*** (−5.341)   
ENPs −0.000023*** (−3.465)  
SOPs  −0.000049*** (−6.303) 
GOPs   −0.000014** (−2.010)
Bsize0.000070 (1.209)0.000083 (1.450)0.000078 (1.353)0.000080 (1.380)
Bgdiversity−0.00013*** (−10.796)−0.00015*** (−12.070)−0.00013*** (−10.894)−0.00015*** (−12.573)
Bindependence−0.000015 (−1.505)−0.000017* (−1.770)−0.000017* (−1.788)−0.000014 (−1.461)
CEOpow0.0012*** (3.932)0.0014*** (4.308)0.0013*** (4.190)0.0013*** (4.160)
Fsize−0.0031*** (−12.072)−0.0033*** (−12.637)−0.0031*** (−12.101)−0.0035*** (−13.625)
ROA−0.034*** (−25.363)−0.033*** (−25.251)−0.034*** (−25.393)−0.033*** (−25.132)
Leverage0.0075*** (6.504)0.0074*** (6.430)0.0075*** (6.459)0.0074*** (6.413)
Currentr0.00051*** (5.163)0.00051*** (5.172)0.00051*** (5.192)0.00051*** (5.161)
RDintensity−0.0022*** (−2.749)−0.0022*** (−2.758)−0.0022*** (−2.760)−0.0022*** (−2.727)
FFP−0.0000014 (−0.121)−0.0000025 (−0.223)−0.0000018 (−0.157)−0.0000011 (−0.101)
Constant0.095*** (16.514)0.097*** (16.813)0.095*** (16.531)0.10*** (17.775)
Firm-year effectsYesYesYesYes
N49,30549,30549,30549,305
R20.0280.0280.0290.028
F-stat.112.848***111.304***113.897***110.559***

Note(s):t-Statistics in parentheses. *p < 0.10, ** p < 0.05, ***p < 0.01

Source(s): Authors’ own work

or Create an Account

Close Modal
Close Modal