From: Management control systems in response to social and environmental risk in large Nordic companies
Panel A. Descriptive statistics | |||||
Variable | Mean | SD | Min | Max | |
PMS | 53.46 | 0.64 | 17 | 81.85 | |
CSRS | 45.83 | 1.06 | 0 | 94.23 | |
SER | 93.76 | 0.52 | 41.11 | 100 | |
SIZE | 14.69 | 0.04 | 7.24 | 15.90 | |
LEVERAGE | 0.24 | 0.01 | 0 | 0.62 | |
Panel B. Correlations | |||||
Variables | 1 | 2 | 3 | 4 | 5 |
PMS | 1.00 | ||||
CSRS | 0.71 (0.00) | 1.00 | |||
SER | −0.27 (0.00) | −0.28 (0.00) | 1.00 | ||
SIZE | 0.49 (0.00) | 0.50 (0.00) | −0.24 (0.00) | 1.00 | |
LEVERAGE | −0.02 (0.58) | −0.06 (0.09) | − 0.05 (0.15) | 0.28 (0.00) | 1.00 |