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Table 1.

Distribution of firms across different manufacturing sectors (N = 416).

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Table 2.

Distribution of firms across different institutional categories.

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Table 3.

Summary statistics (N = 416).

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Table 3 Expand

Table 4.

Bivariate correlation between variables (N = 416).

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Table 4 Expand

Table 5.

Results of regression analysis for ESG controversy (Sample of 416 firms for 10 years).

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Table 5 Expand

Fig 1.

Hypothesis testing results.

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Table 6.

Results of regression analysis for CSR reporting (Sample of 416 firms for 10 years).

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Table 6 Expand