Table 5

Fixed effects (FE) regression model with robust standard errors, Model 2

Variable dependent: social_scoreBeta coefficientsRobust standard errors
roa_lag1−0.08150.0876
csr_committee7.7632*3.2890
csr_sustainability_reporting13.3487**4.2032
internal_audit_department_reporting8.2837*3.2819
nations_ec_perf−0.06410.1255
constant50.68805.9076
No of observations107 
R2 – within0.311 
F statistic4.85** 
VIFs – mean3.81 
Heterosch, p value0.9121 
Hausman test23.32*** 

Notes:

^p < 0.1; *p < 0.05; **p < 0.01; ***p < 0.001

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