Mandatory sustainability reporting and disclosure quantity in EU companies compared to non-EU OECD companies
| Dependent variable: sustainability_disclosure_score | |
|---|---|
| Variables | Coefficients |
| EU×Post | 0.1715*** (33.257) |
| Controls | Yes |
| Firm FE | Yes |
| Industry FE | Yes |
| Year FE | Yes |
| R2 | 0.33 |
| N | 15,110 |
| Dependent variable: sustainability_disclosure_score | |
|---|---|
| Variables | Coefficients |
| EU×Post | 0.1715*** (33.257) |
| Controls | Yes |
| Firm | Yes |
| Industry | Yes |
| Year | Yes |
| 0.33 | |
| N | 15,110 |
*** represents the significance level of the coefficient at 1%; parentheses include t-statistics
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