Item–construct mapping: strict separation
| Item | Content | Construct | Dimension | Role | Rationale |
|---|---|---|---|---|---|
| B1 | Formal DEI strategy | CDC | Governance | DV only | Disclosure formalization at strategic level |
| B2 | DEI committee/team | CDC | Governance | DV only | Governance infrastructure for disclosure |
| B11 | Gender/social certifications | CDC | Governance | DV only | External validation of disclosure |
| B13 | Perceived DEI impact | CDC | Outcome | DV only | Cultural/productivity outcome of mature disclosure |
| B3 | Diversity initiatives | CHC | Human | IV only | Human/awareness investment in inclusion |
| B4 | Inclusion-value initiatives | CHC | Human | IV only | Cognitive/value-based learning processes |
| B7 | Female leadership promotion | CHC | Human | IV only | Intentional leadership action (Upper Echelons) |
| B5 | Inclusive org. Processes | CSC | Structural | IV only | Embedded inclusive procedures |
| B10 | Fair wage governance | CSC | Structural | IV only | Formal wage-equity governance |
| B8 | Disability/neurodiversity | CRC | Relational | IV only | Externally-oriented stakeholder inclusion |
| B9 | Parenting/work-life balance | CRC | Relational | IV only | Internal relational trust-building |
| B14 | DEI incentives | CRC | Relational | IV only | Participation/engagement mechanism |
| A1 | Firm size | Control | – | Control | Resource availability control |
| A2 | Sector | Control | – | Control + robustness | Institutional boundary condition |
| Item | Content | Construct | Dimension | Role | Rationale |
|---|---|---|---|---|---|
| B1 | Formal DEI strategy | CDC | Governance | DV only | Disclosure formalization at strategic level |
| B2 | DEI committee/team | CDC | Governance | DV only | Governance infrastructure for disclosure |
| B11 | Gender/social certifications | CDC | Governance | DV only | External validation of disclosure |
| B13 | Perceived DEI impact | CDC | Outcome | DV only | Cultural/productivity outcome of mature disclosure |
| B3 | Diversity initiatives | CHC | Human | IV only | Human/awareness investment in inclusion |
| B4 | Inclusion-value initiatives | CHC | Human | IV only | Cognitive/value-based learning processes |
| B7 | Female leadership promotion | CHC | Human | IV only | Intentional leadership action (Upper Echelons) |
| B5 | Inclusive org. Processes | CSC | Structural | IV only | Embedded inclusive procedures |
| B10 | Fair wage governance | CSC | Structural | IV only | Formal wage-equity governance |
| B8 | Disability/neurodiversity | CRC | Relational | IV only | Externally-oriented stakeholder inclusion |
| B9 | Parenting/work-life balance | CRC | Relational | IV only | Internal relational trust-building |
| B14 | DEI incentives | CRC | Relational | IV only | Participation/engagement mechanism |
| A1 | Firm size | Control | – | Control | Resource availability control |
| A2 | Sector | Control | – | Control + robustness | Institutional boundary condition |
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