Table 6

Results of threshold values

CSR (ESGS) → PerformancePerformance → CSR (ESGS)
Performance is ROAPerformance is Tobins QPerformance is ROAPerformance is Tobins Q
γ0.2000.2000.2001.400
C56.780%41.02%1.231%0.821%
AIC3.0960.0693.6843.667
BIC3.1170.0843.6993.682

Note(s): The italic values represent the threshold level

Source(s): Table inserted by authors

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