BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms

Future Business Journal

Table 1 Research variables and measures

Variables		Measurements	References
Independent variable
ESGD		The S&P/EGX ESG index	El-Deeb et al. [36]
Dependent variable
IRDQ		IR index	El-Deeb [10]
Moderating variables
BOD characteristics	Gender Diversity	Percentage of Female members in BOD	Kamenjarska and Ivanovski [110]; Dedunu and Anuradha [111]
	BOD meeting	Number of annual meeting for BOD	Kamenjarska and Ivanovski [110]; Yassin [112]
	BOD Size	Number of BOD members	Kamenjarska and Ivanovski [110]; Yassin [112]; Shahwan [113]
Control variables
Firm size		Log total assets
Firm age		Number of operating years for the company
Profitability		Net income/total assets
Financial leverage		Total liabilities/ total assets