Table 2.

Governance constructs: t-test of mean difference between IR/non-IR groups

Sub-theme or constructIR (0)/ non-IR (1)NMean %SDp-valueHypothesis
H1. EMS in place and developed water strategy01872.220.7840.097*Rejected
13151.610.875
H2. Understands the context in which it operates01886.110.4610.001***Supported
13154.840.746
H3. Includes water-related aspects in business model01861.110.8080.001***Supported
13119.350.615
H4. Indicates board-level oversight for water governance01861.110.8080.009***Supported
13129.030.720
H5. The company has water-related policies, targets, etc.01877.780.6160.010**Supported
13150.000.816

Notes:

***p < 0.01;

**p < 0.05;

*p < 0.1 (two-tailed)

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