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

Agricultural and Food Economics

Table 4 Post hoc comparisons—Sustainability

	Mean difference	SE	t	Cohen’s d effect sizes	p_holm
ENV
SLC	− 0.242	0.056	− 4.336	− 0.703	< .001***
EMPL	− 0.155	0.056	− 2.775	− 0.450	0.047*
HR	− 0.023	0.056	− 0.412	− 0.067	0.682
AB	0.091	0.056	1.626	0.264	0.332
SLC
EMPL	0.087	0.056	1.561	0.253	0.332
HR	0.219	0.056	3.924	0.637	0.002**
AB	0.333	0.056	5.962	0.967	< .001***
EMPL
HR	0.132	0.056	2.363	0.383	0.111
AB	0.246	0.056	4.401	0.714	< .001***
HR
AB	0.114	0.056	2.038	0.331	0.188

P value adjusted for comparing a family of 10
Results are averaged over the levels of time
ENV Environment, SLC Social local communities, EMPL Employees, HR Human rights, AB Anti-corruption and bribery
*p < .05; **p < .01; ***p < .001