Table 2. Descriptive statistics Variable... | Emerald Publishing

Table 2.

Descriptive statistics

Variable	Observations	Mean	Median	SD	Min	Max
ESG	171	39.28	36.91	18.58	6.46	88.64
Environmental	171	29.39	22.72	25.43	0	87.78
Social	171	37.06	33.56	22.44	2.21	90.58
Governance	171	47.48	46.29	21.60	9.67	93.66
Ln_Assets	258	23.16	23.15	1.68	15.23	26.56
Ln_Assets for companies under NFRD	237	23.28	23.15	1.68	15.23	26.56
Ln_Assets for companies not under NFRD	21	21.85	23.35	1.04	20.84	23.87
ROA	258	4.14	3.48	7.87	−24.17	75.42
ROA for companies under NFRD	237	3.93	3.48	7.67	−24.17	75.42
ROA for companies not under NFRD	21	6.59	3.30	9.77	−12.80	32.66

Variable	Observations	Mean	Median	SD	Min	Max
ESG	171	39.28	36.91	18.58	6.46	88.64
Environmental	171	29.39	22.72	25.43	0	87.78
Social	171	37.06	33.56	22.44	2.21	90.58
Governance	171	47.48	46.29	21.60	9.67	93.66
Ln_Assets	258	23.16	23.15	1.68	15.23	26.56
Ln_Assets for companies under NFRD	237	23.28	23.15	1.68	15.23	26.56
Ln_Assets for companies not under NFRD	21	21.85	23.35	1.04	20.84	23.87
ROA	258	4.14	3.48	7.87	−24.17	75.42
ROA for companies under NFRD	237	3.93	3.48	7.67	−24.17	75.42
ROA for companies not under NFRD	21	6.59	3.30	9.77	−12.80	32.66