Table 5 Variable operationalisation and... | Emerald Publishing

Table 5

Variable operationalisation and reliability

Variable	Construct	Items	Operationalisation	Cronbach α	Exp. Sign
CDC (ordinal)	Circ. Disclosure Capital (DV)	B1+B2+B11+B13	Composite 0–8; tertile→Low/Medium/High. No item shared with CIC dimensions	0.801	–
CHC	Circular Human Capital	B3+B4+B7	Mean std: diversity initiatives, inclusion values, female leadership promotion	0.791	+
CSC	Circular Structural Capital	B5+B10	Mean std: inclusive processes (B5), fair wage governance (B10). Formative construct	0.027*	+
CRC	Circular Relational Capital	B8+B9+B14	Mean std: disability/neurodiversity (B8), parenting support (B9), DEI incentives (B14)	0.614	+
Size	Firm size	A1	1=<50; 2 = 50–249; 3 = ≥250	–	±
Sector	Services vs Manuf	A2	Binary: 1 = services, 0 = manufacturing	–	±

Variable	Construct	Items	Operationalisation	Cronbach α	Exp. Sign
CDC (ordinal)	Circ. Disclosure Capital (DV)	B1+B2+B11+B13	Composite 0–8; tertile→Low/Medium/High. No item shared with CIC dimensions	0.801	–
CHC	Circular Human Capital	B3+B4+B7	Mean std: diversity initiatives, inclusion values, female leadership promotion	0.791	+
CSC	Circular Structural Capital	B5+B10	Mean std: inclusive processes (B5), fair wage governance (B10). Formative construct	0.027*	+
CRC	Circular Relational Capital	B8+B9+B14	Mean std: disability/neurodiversity (B8), parenting support (B9), DEI incentives (B14)	0.614	+
Size	Firm size	A1	1=<50; 2 = 50–249; 3 = ≥250	–	±
Sector	Services vs Manuf	A2	Binary: 1 = services, 0 = manufacturing	–	±

Note(s): * CSC α = 0.027: B5 and B10 measure heterogeneous structural dimensions

Source(s): Authors’ own work