The substantial difference in the size of the sector in each country must, however, be highlighted. In the case of Spain, the target population of companies is approximately six times greater than that of Belgium. At the same time, the reply rate obtained this study in each of the two countries (number of answers returned after the questionnaires were sent to the total population in both cases) was over 13% and 11%, respectively. We thus obtained two samples: the Spanish sample, made up of 368 firms, and the Belgian sample comprising 46 firms (the percentage with respect to the total of population in both
cases is similar). All the different activities within the industries under study are represented in the sample.