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

Agricultural and Food Economics

Table 5 Custom contrast—Time * Sustainability

Comparison before versus after	Estimate	Cohen’s d effect sizes	SE	df	t	p
ENV	0.098	0.265	0.141	25,166	0.692	0.495
SLC	0.094	0.147	0.141	25,166	0.664	0.513
EMPL	0.067	0.176	0.141	25,166	0.472	0.641
HR	0.033	0.053	0.141	25,166	0.230	0.820
AB	0.156	0.227	0.141	25,166	1106	0.279

ENV Environment, SLC Social local communities, EMPL Employees, HR Human rights, AB Anti-corruption and bribery