Table 1. Sample selection Study sample...

Table 1.

Sample selection

Study sample selection process	Firms	N
Firms/observations on the GRI database from countries in EU (2015–2019)	1,144	5,095
Less: Firms with no data on accounting or corporate governance on DataStream and Eikon for the study period	508	2,652
Final sample	636	2,443

Study sample selection process	Firms	N
Firms/observations on the GRI database from countries in EU (2015–2019)	1,144	5,095
Less: Firms with no data on accounting or corporate governance on DataStream and Eikon for the study period	508	2,652
Final sample	636	2,443

Source(s): Table by author(s)

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