Table 4

Endogeneity test results

VariablesIV approach(3) PSM approach
(1) First-stage regression(2) Second-stage regression
ESGCCRCCR
IV0.72***(16.151)  
ESG 0.132** (2.00)0.175***(0.0431)
Constant−2.746***(0.530)−6.229*** (−5.54)−6.920***(0.456)
ControlsYesYesYes
YearYesYesYes
IndustryYesYesYes
First-stage F-test141.58***  
Cragg-Donal2,274.46***[16.38]  
N3,4773,4773,480
R20.0190.0660.159
Source(s): Authors’ own work

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