Table 2 The definitions for ESG score... | Emerald Publishing

Table 2

The definitions for ESG score variables

Variables	Notation	Information and data covered
ESG score	ESG	Environmental, social and governance information
Environmental score	ENV	Environmental management, energy consumption, biodiversity, water consumption, renewable energy, pollution, carbon emission (CO₂), etc.
Social score	SOC	Employee safety, human rights, employee training and development, female in management, data protection, job creation, employee turnover, etc.
Governance score	GOV	Independent directors, board duality, board gender diversity, number of meetings, board size, % at meetings, minority shareholder protection, shareholders’ rights

Variables	Notation	Information and data covered
ESG score	ESG	Environmental, social and governance information
Environmental score	ENV	Environmental management, energy consumption, biodiversity, water consumption, renewable energy, pollution, carbon emission (CO₂), etc.
Social score	SOC	Employee safety, human rights, employee training and development, female in management, data protection, job creation, employee turnover, etc.
Governance score	GOV	Independent directors, board duality, board gender diversity, number of meetings, board size, % at meetings, minority shareholder protection, shareholders’ rights

Source(s): Authors’ own work based on Bloomberg Terminal