Summary of descriptive statistics of ESG reporting practices
| Code | Disclosure | Mean | SD | |
|---|---|---|---|---|
| ED01 | Disclosure of waste generation and recycling | 3.83 | 1.108 | |
| ED02 | Disclosure of waste and pollution from operations | 2.19 | 0.525 | |
| ED03 | Environmental policy | 3.81 | 1.390 | |
| ED04 | Environmental protection expenditures and investments | 3.17 | 0.811 | |
| ED05 | Reduction in carbon emissions | 3.64 | 1.175 | |
| ED06 | Green banking practices | 4.08 | 1.180 | |
| ED07 | Reduction of renewable/non-renewable resources | 3.50 | 1.183 | |
| ED08 | Initiatives to provide renewable energy | 3.92 | 1.079 | |
| ED09 | Water use efficiency | 3.67 | 1.171 | |
| ED | Environmental disclosures | 3.5340 | 0.68997 | |
| SD01 | Local economic development, e.g. infrastructure | 3.17 | 1.207 | |
| SD02 | Information on the empowerment of local people | 3.08 | 1.360 | |
| SD03 | Sponsoring of sporting or recreational projects | 1.81 | 1.283 | |
| SD04 | Support for education | 3.83 | 1.056 | |
| SD05 | Significant fines for non-compliance | 3.50 | 1.134 | |
| SD06 | Total number of employees | 4.53 | 1.082 | |
| SD07 | Gender of employees | 4.00 | 1.531 | |
| SD08 | Employee unionization | 2.67 | 1.707 | |
| SD09 | Employees turnover by age and gender | 3.08 | 1.730 | |
| SD10 | Employee training and education | 4.61 | 0.645 | |
| SD11 | Employment of disabled | 1.72 | 1.210 | |
| SD12 | Support for public health | 2.81 | 1.411 | |
| SD13 | Disclosures on occupational diseases | 1.92 | 1.402 | |
| SD | Social disclosures | 3.1325 | 0.65880 | |
| GD01 | Statement and policy on sustainability | 4.25 | 0.996 | |
| GD02 | The governance structure of the firm | 4.61 | 0.599 | |
| GD03 | Culture, ethics and values of the firms | 3.94 | 0.860 | |
| GD04 | Financial risk disclosure | 4.17 | 0.737 | |
| GD05 | Social and environmental risk disclosures | 2.83 | 1.159 | |
| GD06 | Provision of risk mitigation plans | 4.42 | 0.770 | |
| GD07 | Provision of measurable targets for the coming years | 3.81 | 1.091 | |
| GD08 | Assurance reports on environmental and social information | 2.33 | 1.171 | |
| GD09 | Information on primary brands, products or services | 3.72 | 1.365 | |
| GD10 | Information on markets served | 3.61 | 0.728 | |
| GD11 | Disclosure of engagement with stakeholders | 3.28 | 0.659 | |
| GD12 | Awards and recognitions | 4.92 | 0.280 | |
| GD | Governance disclosures | 3.8241 | 0.44221 | |
| ESG | ESG reporting practices | 3.4828 | 0.52153 | |
| Code | Disclosure | Mean | ||
|---|---|---|---|---|
| ED01 | Disclosure of waste generation and recycling | 3.83 | 1.108 | |
| ED02 | Disclosure of waste and pollution from operations | 2.19 | 0.525 | |
| ED03 | Environmental policy | 3.81 | 1.390 | |
| ED04 | Environmental protection expenditures and investments | 3.17 | 0.811 | |
| ED05 | Reduction in carbon emissions | 3.64 | 1.175 | |
| ED06 | Green banking practices | 4.08 | 1.180 | |
| ED07 | Reduction of renewable/non-renewable resources | 3.50 | 1.183 | |
| ED08 | Initiatives to provide renewable energy | 3.92 | 1.079 | |
| ED09 | Water use efficiency | 3.67 | 1.171 | |
| Environmental disclosures | 3.5340 | 0.68997 | ||
| SD01 | Local economic development, e.g. infrastructure | 3.17 | 1.207 | |
| SD02 | Information on the empowerment of local people | 3.08 | 1.360 | |
| SD03 | Sponsoring of sporting or recreational projects | 1.81 | 1.283 | |
| SD04 | Support for education | 3.83 | 1.056 | |
| SD05 | Significant fines for non-compliance | 3.50 | 1.134 | |
| SD06 | Total number of employees | 4.53 | 1.082 | |
| SD07 | Gender of employees | 4.00 | 1.531 | |
| SD08 | Employee unionization | 2.67 | 1.707 | |
| SD09 | Employees turnover by age and gender | 3.08 | 1.730 | |
| SD10 | Employee training and education | 4.61 | 0.645 | |
| SD11 | Employment of disabled | 1.72 | 1.210 | |
| SD12 | Support for public health | 2.81 | 1.411 | |
| SD13 | Disclosures on occupational diseases | 1.92 | 1.402 | |
| Social disclosures | 3.1325 | 0.65880 | ||
| GD01 | Statement and policy on sustainability | 4.25 | 0.996 | |
| GD02 | The governance structure of the firm | 4.61 | 0.599 | |
| GD03 | Culture, ethics and values of the firms | 3.94 | 0.860 | |
| GD04 | Financial risk disclosure | 4.17 | 0.737 | |
| GD05 | Social and environmental risk disclosures | 2.83 | 1.159 | |
| GD06 | Provision of risk mitigation plans | 4.42 | 0.770 | |
| GD07 | Provision of measurable targets for the coming years | 3.81 | 1.091 | |
| GD08 | Assurance reports on environmental and social information | 2.33 | 1.171 | |
| GD09 | Information on primary brands, products or services | 3.72 | 1.365 | |
| GD10 | Information on markets served | 3.61 | 0.728 | |
| GD11 | Disclosure of engagement with stakeholders | 3.28 | 0.659 | |
| GD12 | Awards and recognitions | 4.92 | 0.280 | |
| Governance disclosures | 3.8241 | 0.44221 | ||
| 3.4828 | 0.52153 | |||
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