Variables' measurement
| Acronyms | Definitions | Measures | Sources/Tools |
|---|---|---|---|
| Dependent variable: CSR performance | |||
| ESG SCORE | Performance ESG | Score ESG | Datastream |
| Independent variable of interest | |||
| MASCUL | CEO facial masculinity | Ratio of facial width to height (fWHR) | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse; ImageJ software |
| Independent control variables | |||
| AGE | CEO age | Age of the CEO | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| TENURE | CEO tenure | Number of years holding the position of CEO | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| DUALITY | CEO Duality | 1 (0 otherwise) if the CEO of the firm is also the chair of the board of directors | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| FOREIGNCEO | CEO nationality | 1 (0 otherwise) if the CEO's origin is not Canada | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| FSIZE | Firm size | Natural logarithm of total assets | Datastream |
| LEV | Leverage | Total debt to total assets | Datastream |
| ROA | Profitability | Net income to total assets | Datastream |
| Acronyms | Definitions | Measures | Sources/Tools |
|---|---|---|---|
| ESG SCORE | Performance ESG | Score ESG | Datastream |
| MASCUL | CEO facial masculinity | Ratio of facial width to height (fWHR) | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse; ImageJ software |
| AGE | CEO age | Age of the CEO | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| TENURE | CEO tenure | Number of years holding the position of CEO | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| DUALITY | CEO Duality | 1 (0 otherwise) if the CEO of the firm is also the chair of the board of directors | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| FOREIGNCEO | CEO nationality | 1 (0 otherwise) if the CEO's origin is not Canada | Annual reports; Wikipedia; Wallmine; MarketScreener; Zonebourse |
| FSIZE | Firm size | Natural logarithm of total assets | Datastream |
| LEV | Leverage | Total debt to total assets | Datastream |
| ROA | Profitability | Net income to total assets | Datastream |
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