Table 4 Data sources
From: The impact of corporate identity on corporate social responsibility disclosure
Variable | Measure | Source | |
|---|---|---|---|
Abbreviation | Explanation | ||
CSR disclosure | DISCLOSURE | CSR disclosure score measured by AIMD | From company websites |
Strategic integration | STRATEGY | Degree of strategic integration of CSR | Company survey |
CSR application | APPLICATION | Degree of CSR application | Company survey |
Employee integration | EMPLOYEE | Degree of employeee integration | Company survey |
Approach awareness | AWARENESS | Degree of approach awareness | Company survey |
Company size | logSIZE | Logarithm of number of employees | Orbis database |
Industry affiliation | INDUSTRY | Industry classification | Orbis database |
Profitability | logPROF | Logarithm of sales per employee | Orbis database |
Legal form | INCORPORATION | Indicator for limited company on shares | Orbis database |
Stock market activity | LISTED | Indicator for listed companies | Orbis database |
Reporting type | STANDALONE | Indicator for standalone reporting | Own assessment |
Application of GRI guidelines | GRI | Indicator for application of GRI guidelines | Company survey |