Table 3. Variables description Variable... | Emerald Publishing

Table 3.

Variables description

Variable name	Variable name	Model name	Proxy
Dependent	Sustainable Development Goals disclosure	SDG	In total, 17 Sustainable Development Goals disclosure/total number of Sustainable Development Goals (17)
Independent	CSR committee	CSRCOM	Dummy variable equals 1 if the company has CSR sustainable committee; otherwise, 0
Moderator	Gender diversity	GEND	$- \sum_{i - 1}^{n} P_{i}^{2}$ ⁠, where P_i is the proportion of boardroom members in each category and n is the number of different categories
Control	Board size	BSIZE	Total number of board members
Control	CEO duality	CEODUAL	Dummy variable equals 0 if the company operates with the same person as CEO and chairman simultaneously; otherwise, 1
Control	Analyst coverage	ANCOV	Total number of analysts covering a company in a given year
Control	Cash dividend	CASH	Natural logarithm of the cash dividends
Control	Profitability	ROA	Income after taxes for the fiscal period/total asset
Control	Leverage	LEV	Total debt/total assets
Control	Firm size	FSIZE	Natural logarithm of total assets

Variable name	Variable name	Model name	Proxy
Dependent	Sustainable Development Goals disclosure	SDG	In total, 17 Sustainable Development Goals disclosure/total number of Sustainable Development Goals (17)
Independent	CSR committee	CSRCOM	Dummy variable equals 1 if the company has CSR sustainable committee; otherwise, 0
Moderator	Gender diversity	GEND	$- \sum_{i - 1}^{n} P_{i}^{2}$ , where P_i is the proportion of boardroom members in each category and n is the number of different categories
Control	Board size	BSIZE	Total number of board members
Control	CEO duality	CEODUAL	Dummy variable equals 0 if the company operates with the same person as CEO and chairman simultaneously; otherwise, 1
Control	Analyst coverage	ANCOV	Total number of analysts covering a company in a given year
Control	Cash dividend	CASH	Natural logarithm of the cash dividends
Control	Profitability	ROA	Income after taxes for the fiscal period/total asset
Control	Leverage	LEV	Total debt/total assets
Control	Firm size	FSIZE	Natural logarithm of total assets