Table 3.

Main results

Model (1)Model (2)Model (3)Model (4)Model (5)
Dependent variableComposite measure of ESGComposite measure of ESGEnvironmental performanceSocial performanceGovernance performance
Independent variables
Formal institution1.6226† (0.8849)3.4679** (1.0994)1.7594 (1.1229)−1.4321 (0.8725)
Informal institution4.4092*** (0.6732)4.1902*** (0.8469)2.4772** (0.8579)6.2010*** (0.6485)
Financial market institution1.1884* (0.5514)0.1927 (0.7092)1.1616 (0.7079)1.8820*** (0.5105)
Country-level control variables
GDP growth−0.1038 (0.1062)−0.0530 (0.1078)−0.1204 (0.1403)0.1100 (0.1389)−0.1665† (0.0983)
Population (log)−2.6793 (1.8338)0.1266 (1.5334)3.1134† (1.6509)0.7898 (1.8471)−6.1543** (2.3391)
Unemployment rate0.1474 (0.0955)0.3704*** (0.1054)0.6788*** (0.1348)0.3192* (0.1351)0.0310 (0.0987)
FDI net inflow (log)−0.6301** (0.2079)−0.8508*** (0.2112)−1.0436*** (0.2750)−1.0691*** (0.2722)−0.4768* (0.1924)
Size of land (log)1.3214 (1.3120)1.0901 (1.0370)−0.4667 (1.0878)0.7370 (1.2384)4.2258* (1.6685)
Labor market efficiency−0.4188** (0.1385)−0.3872** (0.1384)−0.5532** (0.1805)−0.5200** (0.1784)−0.1030 (0.1259)
Firm-level control variables
Return on assets0.0386*** (0.0109)0.0389*** (0.0109)0.0348* (0.0143)0.0636*** (0.0141)0.0184† (0.0099)
Total asset0.0275*** (0.0007)0.0275*** (0.0007)0.0341*** (0.0009)0.0317*** (0.0009)0.0167*** (0.0006)
Debt ratio0.0130† (0.0073)0.0121† (0.0073)0.0364*** (0.0096)−0.0146 (0.0094)0.0147* (0.0066)
Foreign sales to total sales0.0097*** (0.0014)0.0097*** (0.0014)0.0110*** (0.0018)0.0124*** (0.0018)0.0055*** (0.0012)
Constant82.5017*** (22.4954)42.7191* (19.3489)17.1442 (21.2458)47.6597* (23.4577)93.6230** (28.6712)
Log of random-effects parameter  2.6012*** (0.1127)2.3556*** (0.1167)2.3939*** (0.1168)2.5298*** (0.1153)2.8579*** (0.1123)
Number of observations25,23325,23325,23325,23325,233
Log-likelihood−112,346.08−112,321.53−119,083.55−118,752.19−109,847.80
AIC224,760.16224,717.07238,241.10237,578.39219,769.61
Note(s):

Year and industry fixed effects are included but are not reported here. Multilevel regression with random intercept modelling is used to estimate the results. Standard errors are in parentheses. ***p < 0.001, ** p < 0.01, *p < 0.05, †p < 0.10. All explanatory and control variables are lagged by One year to minimize the endogeneity concern. AIC = Akaike information criterion

Source(s): Authors’ own work

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