ubr-universia-business-review
ubr-universia-business-review
ubr-universia-business-review
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Pablo Rodríguez-Gutiérrez, Fernando J. Fuentes-García &<br />
Sandra Mª Sánchez-Cañizares<br />
Tabla 5. Comparison of averages between information indices and with the<br />
average level of disclosure<br />
CSR disclosure<br />
Category<br />
Comparison<br />
Medium<br />
Category<br />
Difference<br />
Society (0.087)*<br />
Employees (0.071)**<br />
Customers 0.956<br />
Environment (0.176)*<br />
General (0.081)*<br />
Employees 0.015<br />
Society 1.043<br />
Environment (0.090)*<br />
General 0.005<br />
Employees 1.028<br />
Environment (0.105)**<br />
General (0.010)<br />
Environment 1.133 General 0.095*<br />
General 1.037 - -<br />
97<br />
*p