Table 2 Variables measurement Type... | Emerald Publishing

Table 2

Variables measurement

Type	Construct	Label	Measurement	Apriori expectation	Source
Dependent variable	Environmental disclosure	ENDL	Unweighted GRI disclosure index, 1for disclosure and 0 for none		Yardimci and Durak (2022)
Independent variable	Board environmental committee	BENVC	Presence of an environmental committee coded as 1 if a firm has one, otherwise 0	+	Zahid et al. (2023)
Independent variable	Board independence	BOINDP	Ratio of independent non-executive directors to the number of directors on the board	+	Musa (2024b)
Independent variable	CEO gender diversity	CEOGD	Value of 1 if the firm has a female chief executive and 0 if otherwise	+	Ullah et al. (2020)
Independent variable	Environmental expert	ENVEXP	Where an environmental expert is present in the Board 1 point was awarded and 0 for none	+	Musa (2024a)
Independent variable	Managerial ownership	MGOWN	Proportion of shares held by Directors to the total number of ordinary shares	+/−	Xu et al. (2021)
Independent variable	Foreign ownership	FROWN	Proportion of shares owned by foreign investors to the total number of ordinary shares	+	Acar et al. (2021)
Independent variable	Government ownership	GOVOWN	Proportion of shares held by Government to the total number of ordinary shares	+	Abdeljawad et al. (2020)
Independent variable	Institutional ownership	INOWN	Proportion of shares held by corporate bodies such as foundations, banks, insurance companies, investment firms, pension funds and limited liability firms to the total number of ordinary shares	+	Adenugba et al. (2016)

Type	Construct	Label	Measurement	Apriori expectation	Source
Dependent variable	Environmental disclosure	ENDL	Unweighted GRI disclosure index, 1for disclosure and 0 for none		Yardimci and Durak (2022)
Independent variable	Board environmental committee	BENVC	Presence of an environmental committee coded as 1 if a firm has one, otherwise 0	+	Zahid et al. (2023)
Independent variable	Board independence	BOINDP	Ratio of independent non-executive directors to the number of directors on the board	+	Musa (2024b)
Independent variable	CEO gender diversity	CEOGD	Value of 1 if the firm has a female chief executive and 0 if otherwise	+	Ullah et al. (2020)
Independent variable	Environmental expert	ENVEXP	Where an environmental expert is present in the Board 1 point was awarded and 0 for none	+	Musa (2024a)
Independent variable	Managerial ownership	MGOWN	Proportion of shares held by Directors to the total number of ordinary shares	+/−	Xu et al. (2021)
Independent variable	Foreign ownership	FROWN	Proportion of shares owned by foreign investors to the total number of ordinary shares	+	Acar et al. (2021)
Independent variable	Government ownership	GOVOWN	Proportion of shares held by Government to the total number of ordinary shares	+	Abdeljawad et al. (2020)
Independent variable	Institutional ownership	INOWN	Proportion of shares held by corporate bodies such as foundations, banks, insurance companies, investment firms, pension funds and limited liability firms to the total number of ordinary shares	+	Adenugba et al. (2016)

Source(s): Literature Review