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 4 Regression analysis for impact of ESG on IR

Panel A
Model	Unstandardized coefficients		Standardized coefficients	t	Sig
Model	B	Std. Error	Beta	t	Sig
(Constant)	− 0.050	0.082		− 0.607	0.544
ESG_Index	0.672	0.149	0.278	4.516	0.000
Log_FIRM_SIZE	0.014	0.009	0.103	1.640	0.102
Log_FIRM_AGE	0.039	0.012	0.195	3.171	0.002
ROA	0.118	0.054	0.129	2.165	0.031
Leverage	− 0.112	0.056	− 0.121	− 2.012	0.045
Adj. R Square	19.7%	F	12.310	Sig	0.000

a. Dependent Variable: IR_Index
b. Predictors: (Constant), ESG_Index, Log_FIRM_AGE, ROA, Leverage, Log_FIRM_SIZE, Div_Moderating, Number_of_members_moderating, Number_of_meeting