Table 1 Sample characteristics.
From: Interrelation between human capital management and ESG engagement: evidence from S&P 500 firms
Industry (SIC two digits) | Observations | Percentage (%) |
|---|---|---|
Agriculture, Mining, and Construction (01–19) | 168 | 9.20 |
Manufacturing (20–39) | 843 | 46.14 |
Transportation, communications, and utilities (40–49) | 164 | 8.98 |
Wholesale and retail (50–59) | 198 | 10.84 |
Finance (60–69) | 319 | 17.46 |
Services (70–89) | 121 | 6.62 |
Others (91–99) | 14 | 0.77 |
Total | 1827 | 100 |
