Table 3

Descriptive

VariableNMeanMinMaxSDCVVIF
DPD60502.514020.7833.32791.3235
ESGP605064.25220.34190.88015.9590.2483
EPS605063.160096.61522.4050.35470.79
SPS605070.05717.45196.52918.2410.26031.77
GPS605056.02810.62593.05521.3480.38101.15
ESGC605089.156610023.7770.26661.21
CSRD60500.1818010.38572.12141.02
Fsize60509.90298.347711.4200.66890.06751.44
LEV605058.21215.16796.43316.6280.28561.18
ROA60505.8538−10.36028.9695.56540.95071.14

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