Table 3. CSR Disclosures provided by US...

Table 3.

CSR Disclosures provided by US companies (n = 60)

CSR areas	No. of disclosing firms	No. of non-disclosing firms	Disclosure indices
CSR areas	No. of disclosing firms	No. of non-disclosing firms	I_n	Min	Max	Mean	Median	SD	Shapiro-Wilk test (p-value)
Environmental impacts	54	6	I₁	0.00	100.00	61.48	66.67	24.88	0.0000
Employees and work environment	58	2	I₂	0.00	87.50	58.75	62.50	22.63	0.0001
Relations with partners	50	10	I₃	0.00	80.00	39.00	40.00	23.78	0.0000
Community involvement	57	3	I₄	0.00	90.91	46.36	45.45	23.51	0.0155
Overall (total)	58	2	I₅	0.00	78.79	52.37	56.06	19.13	0.0000

CSR areas	No. ofdisclosing firms	No. of non-disclosing firms	Disclosure indices
CSR areas	No. ofdisclosing firms	No. of non-disclosing firms	I_n	Min	Max	Mean	Median	SD	Shapiro-Wilk test (p-value)
Environmental impacts	54	6	I₁	0.00	100.00	61.48	66.67	24.88	0.0000
Employees and work environment	58	2	I₂	0.00	87.50	58.75	62.50	22.63	0.0001
Relations with partners	50	10	I₃	0.00	80.00	39.00	40.00	23.78	0.0000
Community involvement	57	3	I₄	0.00	90.91	46.36	45.45	23.51	0.0155
Overall (total)	58	2	I₅	0.00	78.79	52.37	56.06	19.13	0.0000