Sustainability reporting in focus: analysing Spanish transposition of the Non-Financial Reporting European Directive in the agri-food sector

Agricultural and Food Economics

Table 2 Within-subjects effects

Cases	Sphericity correction	Sum of squares	df	Mean square	F	p	η²_p
Time	None	0.320	1.000	0.320	0.597	0.455	0.047
Time * FHI	None	0.410	1.000	0.410	0.766	0.399	0.060
Time * PM	None	0.450	1.000	0.450	0.841	0.377	0.065
Time * EP	None	0.225	1.000	0.225	0.420	0.529	0.034
Residuals	None	6.423	12.000	0.535
Sustainability	None	2.237	4.000	0.559	11.179	< .001	0.482
Sustainability * FHI	None	0.132	4.000	0.033	0.659	0.624	0.052
Sustainability * PM	None	0.100	4.000	0.025	0.498	0.738	0.040
Sustainability * EP	None	0.072	4.000	0.018	0.361	0.835	0.029
Residuals	None	2.401	48.000	0.050
Time * sustainability	None	0.066	4.000	0.017	0.253	0.907	0.021
Time * sustainability * FHI	None	0.145	4.000	0.036	0.550	0.700	0.044
Time * sustainability * PM	None	0.187	4.000	0.047	0.713	0.587	0.056
Time * sustainability * EP	None	0.257	4.000	0.064	0.978	0.429	0.075
Residuals	None	3.155	48.000	0.066

Type III sum of squares
Sphericity corrections are not available for factors with only 2 levels, such as Time. Mauchly’s W test for sphericity was not statistically significant for the main effect Sustainability (Mauchly’s W = 0.21; X²(9) = 16.61; p = 0.06) nor for the interaction effect Sustainability × Time (Mauchly’s W = 0.47; X²(9) = 7.74; p = 0.56)