Table 3. Number of sample firms...

Table 3.

Number of sample firms including disclosure of at least one thematic aspect of NFD before and after implementation of the directive (2015 versus 2017)

Period	NFD environmental index (EN)	NFD labour practices index (LP)	NFD human rights index (HR)	NFD community involvement index (CI)	NFD anti-corruption index (AC)	NFD extent total index
Before implementation (2015)	68	50	37	58	27	84
After implementation (2017)	132	133	123	126	124	134
Change in %	94^a	166^a	232^a	117^a	359^a	60^a

Period	NFD environmentalindex (EN)	NFD labour practicesindex (LP)	NFD human rightsindex (HR)	NFD communityinvolvement index (CI)	NFD anti-corruptionindex (AC)	NFD extenttotal index
Before implementation (2015)	68	50	37	58	27	84
After implementation (2017)	132	133	123	126	124	134
Change in %	94^a	166^a	232^a	117^a	359^a	60^a

Notes:

^aDifference in proportion of disclosers statistically significant at p < 0.05, based on the Z-test

Source: Own elaboration

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