Table A1.

Variable source and definition

VariableDefinitionSource
R_EventNatural logarithm of total heavy rain events calculated as ln (1 + number of heavy rain events). Heavy rain is defined as rain falling in such large amounts, that significant damage is caused or no damage is known, but exceptionally high. Precipitation amounts have been observed within a period of at most 24 h. Extreme rainfall on consecutive days must be reported separately in at most 24-hour periodsESWD
R_AmountPrecipitation amount float opt in millimetresESWD
R_LengthDuration of accumulation float opt in hoursESWD
DamagesDummy variable equal to 1 if there is any property, crop or forest damage caused by heavy rain events and equal to 0 otherwiseESWD
InjuredDummy variable equal to 1 if there are any people injured by heavy rain events and equal to 0 otherwiseESWD
KilledDummy variable equal to 1 if there are any people killed by heavy rain events and equal to 0 otherwiseESWD
PeopleDummy variable equal to 1 if there are any people injured or killed by heavy rain events and equal to 0 otherwiseESWD
AgeNatural logarithm of the age of the company, calculated as ln [1 + (year of the analysis – year of incorporation)]Orbis bureau van Dijk
SizeNatural logarithm of total assets calculated as ln (1 + total assets). Data on total assets are collected in eurosOrbis bureau van Dijk
SalesNatural logarithm of revenues from sales, calculated as ln (1 + sales) Data on sales are collected in eurosOrbis bureau van Dijk
RoeReturn on equity (ROE) using Net income, in percentage, calculated as (Net income/Shareholder funds) * 100Orbis bureau van Dijk
EmpNatural logarithm of the total number of employees of the company, calculated as ln (1 + employees)Orbis bureau van Dijk
LtdNatural logarithm of the long-term debt of the company, calculated as ln (1 + long term debt)Orbis bureau van Dijk
ICInterest cover calculated as operating profit/interest paidOrbis bureau van Dijk
CFCash flow/Operating revenue, in percentage, calculated as (Cash flow/Operating revenue) * 100Orbis bureau van Dijk
GearGearing, in percentage, calculated as (noncurrent liabilities + Loans)/Shareholders funds) * 100Orbis bureau van Dijk
LiqLiquidity ratio calculated as (current assets – Stocks)/current liabilitiesOrbis bureau van Dijk
ProdProductivity, in percentage, calculated as (Cost of employees/Operating revenue) * 100Orbis bureau van Dijk
GciGreen complexity index. It measures countries’ green competitiveness based on the number and PCI of green products they are competitive inGreen transition navigator
BliBrown lock-in index. It measures a country’s transition risk, based on the share of low-complexity brown products in its export basketGreen transition navigator
PMdPM2.5 exposure calculated using the number of age-standardized disability-adjusted life-years lost due to exposure to fine air particulate matter smaller than 2.5 micrometers (PM2.5)Environmental performance index
It is commonly used as a measure of ambient particulate matter pollution, air quality and environmental health
COeCarbon monoxide exposure. It is measured using the population-weighted annual average concentration of the air pollutant at ground levelEnvironmental performance index
It is commonly used as a measure of air quality and environmental health
CHAMethane emissions growth rate. It is calculated as the average annual rate of increase or decrease in raw methane emissions. It is then adjusted for economic trends to isolate change due to policy rather than economic fluctuationEnvironmental performance index
It is commonly used as a measure of methane intensity trend and climate change mitigation
NOxNitrogen monoxide and nitrogen dioxide (NOx) growth rate. It is calculated as the average annual rate of increase or decrease in NOX. It is then adjusted for economic trends to isolate change due to policy rather than economic fluctuationEnvironmental performance index
It is commonly used as a measure of pollution emissions and ecosystem vitality
Source(s): Authors’ own work

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