Asian Journal of Sustainability and Social Responsibility

Table 5 Regression Analysis

From: A study of environmental disclosures practices in Chinese energy industry

	β	*Std. E*	*Beta*	t	*p-value*
ROA	0.245	0.123	0.106	1.999	0.046^a
SIZE	0.130	0.023	0.329	5.553	0.000^b
LEV	0.010	0.084	0.007	0.120	0.002^b
MNC	− 0.047	0.029	−0.086	−1.633	0.866
TIME	0.015	0.028	0.028	0.540	0.590
CERT	0.114	0.033	0.189	3.409	0.010^b

^aStatistically significant at the 0.05 level (2-tailed)
^bStatistically significant at the 0.01 level (2-tailed)

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