Table 1

List of main AC and CSR variables

List of AC variablesList of CSR variables
• Presence
• Composition:
a) Effectiveness/competencies score of several proxies
b) Independence (ratio; chair)
c) Expertise (financial; sustainability; industry)
d) Diversity (age; foreign; gender)
e) Education/experience/tenure (chair as number of years)
• Resources, incentives and diligence:
a) Size (resources)
b) meeting frequency (diligence)
c) ownership (incentives)		• CSR reporting:
a) Overall CSR reporting (quality, based on content analyses or databases)
b) GRI adoption
c) Environmental reporting (carbon reporting)
d) Political spending reporting
e) Intellectual capital reporting
f) Integrated reporting
• CSR performance:
a) Total CSR performance measures (based on databases)
b) Environmental performance
c) Social performance
d) Governance performance
e) donations
f) Reputation (score)
• CSR assurance:
a) CSR assurance (presence; provider; level; quality)
a) Integrated reporting assurance
Source: Author’s own creation/work
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