Figure 3
The horizontal axis is labeled “Environmental Proactivity Index (factor)” and ranges from 0.00 to 1.00 in increments of 0.20. The vertical axis is labeled “Accounting Practices (factor)” and ranges from 0.00 to 1.00 in increments of 0.25. One series of scattered data points is shown with a fitted linear trend line. The data points are widely dispersed across the plot. Horizontal values span nearly the full range from 0.00 to 1.00, while vertical values range from approximately 0.00 to 1.00. Many points cluster between approximately 0.10 and 0.60 on the horizontal axis and between approximately 0.55 and 0.85 on the vertical axis. Additional points appear at lower vertical values near 0.00 to 0.40 across several horizontal positions. The trend line slopes slightly upward from left to right. It starts near approximately 0.58 on the vertical axis and rises to approximately 0.66. The text in the upper right states “R-squared Lineal equals 0.007”. Note: All numerical values are approximated.Relationship between the factor of the accounting practices and the level of environmental proactivity of the auditors (factor)