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 5 Regression analysis for impact of ESG on IR and BOD characteristics moderating variable

Panel B
	Unstandardized coefficients	Standardized coefficients		t	Sig
	B	Std. Error	Beta	t	Sig
(Constant)	− 0.084	0.083		− 1.011	0.313
ESG_Index	1.077	0.662	0.449	− 1.628	0.105
Div_Moderating	6.405	2.871	0.185	2.231	0.027
Number_of_meeting_moderating	0.014	0.068	0.030	0.204	0.839
Number_of_members_moderating	0.092	0.038	0.365	2.425	0.016
Log_FIRM_SIZE	0.018	0.009	0.129	2.059	0.041
Log_FIRM_AGE	0.033	0.012	0.167	2.666	0.008
ROA	0.135	0.054	0.149	2.482	0.014
Leverage	− 0.117	0.056	− 0.127	− 2.103	0.037
Adj. R Square	22.7%	F	8.493	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