Regression results for propensity score-matched groups, EU and non-EU OECD
| Independent variables | Dependent variable: disclosure-performance gap | Dependent variable: Sustainability disclosure score |
|---|---|---|
| EU×Post | 0.061*** | 0.083*** |
| (1.676) | (31.285) | |
| Controls | Yes | Yes |
| Firm FE | Yes | Yes |
| Industry FE | Yes | Yes |
| Year FE | Yes | Yes |
| R2 | 0.38 | 0.59 |
| N | 7480 | 7480 |
| Independent variables | Dependent variable: disclosure-performance gap | Dependent variable: Sustainability disclosure score |
|---|---|---|
| 0.061 | 0.083 | |
| (1.676) | (31.285) | |
| Yes | Yes | |
| Firm | Yes | Yes |
| Industry | Yes | Yes |
| Year | Yes | Yes |
| 0.38 | 0.59 | |
| N | 7480 | 7480 |
***, **, *represent the significance levels of the coefficients at 1, 5 and 10%, respectively; parentheses include t-statistics
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