International Journal of Corporate Social Responsibility

Table 3 Regression results of sample companies

From: Management control systems in response to social and environmental risk in large Nordic companies

Variables	PMS	CSRS
SER	−0.13 (0.00)^***	− 0.23 (0.00)^***
SIZE	8.82 (0.00) ^***	13.55 (0.00)^***
LEVERAGE	−5.59 (0.44)	−25.13 (0.02)^**
Industry dummies	Yes	Yes
Time dummies	Yes	Yes
Num. of obs.	828	828
Adj. R²	0.41	0.37

The table shows the outcome of estimating linear panel data regressions of MCS on social risk management. Significance at the 1 and 5% levels is indicated by *** and **, respectively (two-tailed tests)

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