Sample selection criteria
| Sample | #Firm-years |
|---|---|
| Public company – years with ESG scores from Thomson Reuters (2019–2023) | 340 |
| Less: Public company – years without sustainability reports | (85) |
| Final sample for the period 2019–2023 | 255 |
| Sample | #Firm-years |
|---|---|
| Public company – years with ESG scores from Thomson Reuters (2019–2023) | 340 |
| (85) | |
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