Figure A5.
The vertical axis lists ten industry sectors: Basic Materials, Communication Services, Consumer Cyclical, Consumer Defensive, Energy, Healthcare, Industrials, Real Estate, Technology, and Utilities. For each sector, two bars are shown: an orange bar representing the average G score before 2017 and a blue bar representing the average G score after 2017. The horizontal axis represents the score values ranging from 0 to 100. A legend at the bottom identifies the color coding for the two time periods. Each sector?s data is displayed in a single row, allowing for direct visual comparison between the two timeframes.The average G disclosure scores between 10 different sectors in New Zealand before and after 2017
Source: Authors’ own work