Table 1 Variable measurement Variable... | Emerald Publishing

Table 1

Variable measurement

	Variable	Symbol	Measure	Source
Independent variables	Board independence	BIND	Percentage of independent members on the board	Corporate governance statement in the annual report
	Board gender diversity	BGD	Percentage of female directors to total board members	Corporate governance statement in the annual report
	Board experience	BEXP	Percentage of sustainability-relevant experience among board members	Corporate governance statement in the annual report
	Sustainability committee	SCOM	1 if the firm has a sustainability committee, 0 otherwise	Annual and sustainability report
Dependent variable	Sustainability reporting disclosure	SRD	Score of SRI evaluated using content analysis	Annual and sustainability report
Control variables	Board meeting	BMEET	The total count of board meetings held during the financial year	Statement on corporate governance in the annual report
	Firm age	FAGE	The gap between the current year and the founding year	Annual report
	Firm size	FSIZE	Logarithm of total assets	Financial statements in the annual report

	Variable	Symbol	Measure	Source
Independent variables	Board independence	BIND	Percentage of independent members on the board	Corporate governance statement in the annual report
	Board gender diversity	BGD	Percentage of female directors to total board members	Corporate governance statement in the annual report
	Board experience	BEXP	Percentage of sustainability-relevant experience among board members	Corporate governance statement in the annual report
	Sustainability committee	SCOM	1 if the firm has a sustainability committee, 0 otherwise	Annual and sustainability report
Dependent variable	Sustainability reporting disclosure	SRD	Score of SRI evaluated using content analysis	Annual and sustainability report
Control variables	Board meeting	BMEET	The total count of board meetings held during the financial year	Statement on corporate governance in the annual report
	Firm age	FAGE	The gap between the current year and the founding year	Annual report
	Firm size	FSIZE	Logarithm of total assets	Financial statements in the annual report