This table presents the regression results examining whether the moderating effect of audit committees on CSR disclosure differs between family-controlled and non-family-controlled firms, as well as between politically connected and non-politically connected firms. Detailed definitions of variables are provided in  Appendix 1 Table A1. All regressions control for industry and time fixed effects. The standard errors are reported in parentheses. ***, ** and * denote significance at the 1, 5 and 10% levels, respectively