Table 1

This table reports sample selection procedure (Panel A) and the distribution of the sample across the industry groups (Panel B)

Panel A: Sample selection procedure
Observations
All observations available for the period 2008 to 2018 excluding financial firms19,616
(−) Firms with missing data related to CSR variable(6,168)
(−) Firms with missing values for control variables(2,807)
Final sample10,641
Panel B: Industry distribution
IndustryFreq.Percent (%)
A: Agriculture, forestry, animal husbandry and fishery1801.66
B: Mining industry3453.17
C: Manufacturing industry6,50561.35
D: Electricity, Thermal, Gas and Water Production and Supply Industry5364.95
E: Construction business3172.93
F: Wholesale and retail business6205.67
G: Transportation, Warehousing and Postal Service4784.39
H: Accommodation and catering270.25
I: Information transmission, software and information technology services4854.49
K: Real Estate5294.86
L: Leasing and Business Services1401.31
M: Scientific Research and Technology Services260.24
N: Water Conservancy, Environment and Public Facilities Industry1060.97
P: Education380.3
Q: Health and social work1060.9
R: Culture, Sports and Entertainment1070.98
S:Comprehensive1131.04
 10,641100.00

Note(s): This table is prepared by the authors

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