Table 1

Summary of the sample selection process

Panel A: Sample selection criteria
Number of firms
All Canadian firms listed on the Canadian stock exchange (S&P TSX) and active in the Datastream database227
Excluding firms: 
• Operating in financial sector(4)
• Whose market is not Canada(44)
• Whose start dates are after 2012(25)
• Without calendar year(60)
• Not assigned to any sector(1)
• With a women CEO(5)
Number of firms in the initial sample88
Total initial firm-year observations993
Excluding firm-year observations:
• Due to unavailability of ESG SCORE(156)
• With missing data from any of the necessary control variables(4)
Total final firm-year observations833
Panel B: Distribution of firm-year observations by year
YearNumber of obs.Percentage
2012657.80
2013688.163
2014698.283
2015738.763
2016779.244
2017779.244
2018799.484
2019829.844
2020839.964
2021839.964
2022779.244
Total833100
Panel C: Distribution of firm-year observations by industry
Industry typeNumber of obs.Percentage
Basic materials21325.57
Consumer discretionary526.24
Consumer staples303.60
Energy24128.93
Industrials13115.73
Technology111.32
Telecommunications333.96
Utilities12214.65
Total833100

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