Summary statistics
| Complete sample | ||||
|---|---|---|---|---|
| Variables | Mean | SD | Min | Max |
| Dis_perf_gap | −0.09 | 0.16 | −0.78 | 0.62 |
| Sustainability_performance_score | 56.13 | 19.75 | 0.62 | 95.86 |
| Sustainability_disclosure_score | 46.93 | 13.12 | 4.94 | 85.76 |
| Firm_size | 22.78 | 1.36 | 16.81 | 27.08 |
| ROA | 0.06 | 0.06 | −1.14 | 0.69 |
| Tobins_q | 1.32 | 2.83 | 0.001 | 10.09 |
| Leverage | 0.62 | 0.40 | 0.006 | 5.28 |
| Slack_resources | 0.006 | 0.074 | −2.19 | 3.19 |
| Environmental_performance | 54.16 | 25.20 | 0.17 | 99.14 |
| Social_performance | 56.74 | 23.40 | 0.25 | 98.30 |
| Governance_performance | 57.34 | 21.64 | 0.10 | 99.45 |
| Board_size | 2.34 | 0.23 | 0.69 | 4.58 |
| Board_independence | 3.97 | 0.63 | 1.20 | 4.60 |
| Ownership_structure | 19.09 | 1.33 | 11.52 | 26.96 |
| Complete sample | ||||
|---|---|---|---|---|
| Variables | Mean | Min | Max | |
| Dis_perf_gap | −0.09 | 0.16 | −0.78 | 0.62 |
| Sustainability_performance_score | 56.13 | 19.75 | 0.62 | 95.86 |
| Sustainability_disclosure_score | 46.93 | 13.12 | 4.94 | 85.76 |
| Firm_size | 22.78 | 1.36 | 16.81 | 27.08 |
| 0.06 | 0.06 | −1.14 | 0.69 | |
| Tobins_q | 1.32 | 2.83 | 0.001 | 10.09 |
| Leverage | 0.62 | 0.40 | 0.006 | 5.28 |
| Slack_resources | 0.006 | 0.074 | −2.19 | 3.19 |
| Environmental_performance | 54.16 | 25.20 | 0.17 | 99.14 |
| Social_performance | 56.74 | 23.40 | 0.25 | 98.30 |
| Governance_performance | 57.34 | 21.64 | 0.10 | 99.45 |
| Board_size | 2.34 | 0.23 | 0.69 | 4.58 |
| Board_independence | 3.97 | 0.63 | 1.20 | 4.60 |
| Ownership_structure | 19.09 | 1.33 | 11.52 | 26.96 |
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