Table 3 Variable definition Variable... | Emerald Publishing

Table 3

Variable definition

Variable name	Symbol	Definition	Previous research
Carbon emission	Carbon Emission	It is a quantitative indicator of how committed and effective a business is at limiting emissions during its operational and manufacturing processes	Aliani (2023), Tanthanongsakkun et al. (2023)
Audit committee	$A U D I T C O M$	Is the independent variable; 1 if the firm has an audit board committee and 0 if it does not have an audit board committee	Simamora and Elviani (2022), Wang and Sun (2022)
CSR committee	$CSR_COM$	Is the moderator variable; 1 if there is a CSR committee and 0 if there is no CSR committee	Uyar et al. (2022), Meqbel et al. (2024)
Interaction term	$AUDIT_COM * CSR_COM$	The interaction term is calculated by centering the independent and moderator variables by subtracting the original values from their means. Then multiply the centered dependent and moderator variables	Kim et al. (2001)
Return on assets	$R O A$	Net income as a percentage of total assets	Farhan (2024), Afrifa and Padachi (2016)
Firm size	$F I R M_S Z$	Natural logarithm of total assets	Afrifa and Padachi (2016), Tran et al. (2017)
Leverage	$FINLEV$	Total debt/shareholder’s equity	Afrifa and Padachi (2016), Mehta (2017), Farhan (2024)
Gross domestic product	GDP	The market worth of all the finished products and services produced by a nation in a certain period is expressed in monetary terms as the gross domestic product	Bagadeem et al. (2024), Jakob (2016)
Inflation	INF	The rate of change in prices over a specified period	Bagadeem et al. (2024)
Board size	BDSIZE	Total number of board members	Nuber and Velte (2021)
Board gender diversity	BDGEND	The proportion of the presence of women on board	Nuber and Velte (2021)

Variable name	Symbol	Definition	Previous research
Carbon emission	Carbon Emission	It is a quantitative indicator of how committed and effective a business is at limiting emissions during its operational and manufacturing processes	Aliani (2023), Tanthanongsakkun et al. (2023)
Audit committee	$A U D I T C O M$	Is the independent variable; 1 if the firm has an audit board committee and 0 if it does not have an audit board committee	Simamora and Elviani (2022), Wang and Sun (2022)
CSR committee	$CSR_COM$	Is the moderator variable; 1 if there is a CSR committee and 0 if there is no CSR committee	Uyar et al. (2022), Meqbel et al. (2024)
Interaction term	$AUDIT_COM * CSR_COM$	The interaction term is calculated by centering the independent and moderator variables by subtracting the original values from their means. Then multiply the centered dependent and moderator variables	Kim et al. (2001)
Return on assets	$R O A$	Net income as a percentage of total assets	Farhan (2024), Afrifa and Padachi (2016)
Firm size	$F I R M_S Z$	Natural logarithm of total assets	Afrifa and Padachi (2016), Tran et al. (2017)
Leverage	$FINLEV$	Total debt/shareholder’s equity	Afrifa and Padachi (2016), Mehta (2017), Farhan (2024)
Gross domestic product	GDP	The market worth of all the finished products and services produced by a nation in a certain period is expressed in monetary terms as the gross domestic product	Bagadeem et al. (2024), Jakob (2016)
Inflation	INF	The rate of change in prices over a specified period	Bagadeem et al. (2024)
Board size	BDSIZE	Total number of board members	Nuber and Velte (2021)
Board gender diversity	BDGEND	The proportion of the presence of women on board	Nuber and Velte (2021)

Source(s): Authors’ own work