Constructs, items and selected variables to measure stakeholder pressure and the financial performance of the firms contained in the sample
| Construct: ST | ST | Variable description |
|---|---|---|
| ST1 | Degree to which the company must reduce its environmental impact to comply with regulations in the short term | Likert scale from 0 to 5 |
| ST2 | Level of social pressure on the company to reduce its environmental impact | Likert scale from 0 to 5 |
| Variable | FP | |
| FP1 | Return on equity | Min = −5.508; Max = 0.779 |
| FP2 | Return on sales | Min = −0.751; Max = 5.000 |
| FP3 | Return on assets | Min = −1.502; Max = 0.491 |
| Variable | FP | |
| S1 | Number of employees | Min = 50; Max = 14,106 |
| S2 | Total revenues (thousand euros) | Min = 3,952.41; Max = 8,597,300 |
| S3 | Total assets (thousand euros) | Min = 1,362.61; Max = 48,300,000 |
| Construct: ST | ST | Variable description |
|---|---|---|
| ST1 | Degree to which the company must reduce its environmental impact to comply with regulations in the short term | |
| ST2 | Level of social pressure on the company to reduce its environmental impact | |
| Variable | FP | |
| FP1 | Return on equity | |
| FP2 | Return on sales | |
| FP3 | Return on assets | |
| Variable | FP | |
| S1 | Number of employees | |
| S2 | Total revenues (thousand euros) | |
| S3 | Total assets (thousand euros) |
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