Table VII Regression results for carbon...

Table VII

Regression results for carbon disclosure and its determinants

	Coefficients	t-statistics	p-value	VIF	Tolerance
(Constant)	−40.169	−2.109	0.038
Profitability	0.271	0.736	0.035*	1.238	0.807
Growth	−0.164	−1.007	0.685	1.179	0.848
Leverage	−0.151	−1.562	0.000**	1.228	0.814
CEO duality	−6.430	−2.144	0.464	1.128	0.887
Board composition	−0.048	−0.407	0.317	1.084	0.922
Size	4.536	3.809	0.122	1.201	0.833
R²	0.26
Adjusted R²	0.20
F-value	4.34
p-value	0.001

	Coefficients	t-statistics	p-value	VIF	Tolerance
(Constant)	−40.169	−2.109	0.038
Profitability	0.271	0.736	0.035*	1.238	0.807
Growth	−0.164	−1.007	0.685	1.179	0.848
Leverage	−0.151	−1.562	0.000**	1.228	0.814
CEO duality	−6.430	−2.144	0.464	1.128	0.887
Board composition	−0.048	−0.407	0.317	1.084	0.922
Size	4.536	3.809	0.122	1.201	0.833
R²	0.26
Adjusted R²	0.20
F-value	4.34
p-value	0.001

Notes: Coefficient for each variable is shown with t-statistics in parentheses. *Significant at 5 per cent level (one-tailed test); **significant at 1 per cent level (one-tailed test)

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