Table 1. Sample overview Sample No.... | Emerald Publishing

Table 1.

Sample overview

Sample	No.
Sample	Italy	Spain
Initial sample	40	35
Companies excluded for not publishing a TCFD report	23	19
Companies belonging to the same corporate group	1	1
Final sample	16	15
Final sample	31 TCFD reports

Year	Italy	Spain
2020	0	1
2021	4	5
2022	11	9
2023	1	0
Final sample	16	15
Final sample	31 TCFD reports

Sample	No.
Sample	Italy	Spain
Initial sample	40	35
Companies excluded for not publishing a TCFD report	23	19
Companies belonging to the same corporate group	1	1
Final sample	16	15
Final sample	31 TCFD reports

Year	Italy	Spain
2020	0	1
2021	4	5
2022	11	9
2023	1	0
Final sample	16	15
Final sample	31 TCFD reports

Source: Authors’ own work