I see B as the right way of stating it.

Option one is more appropriate

Neither. If it is not significant, it does not make sense to discuss whether it is positive or negative. It means that you cannot reject hypothesis that there is no impact.

Chuck A Arize Ebere Ume Kalu

Sir I would wish to draw your attention to the discourse.

Thanks.

None is adequate but i can see how attempting to meet an editor‘s restriction on page or words will make one to squeeze in that. When one is writing to

other professional who understand restrictions by editor, one tries to get in the most Important results first before worrying about those that supports the null.

i think first is better option

Dear Victor

Each of the 3 statements mean the same thing and you can choose from any of them. If you are discussing several variables that are not significant and wanted to make your writing not appear to be so monotonous you can use each of the 3 statements in different parts of your discussion. That is, for ABC you can use option 1. For the DEF variable you can use option 2. And for GHI you can use option 3. This assumes all 3 of these variables (ABC, DEF, and GHI) have a positive coefficient. That and you would only make these remarks if the coefficient sign aligned with your a priori hypothesis, but did not provide statistically significant support.

Thank you @raymond for your response.

there is no impact

I think is option 1, but if it is not significant you can only put that you reject your hypothesis.