Research Article
[Retracted] Analysis of the Impact of ESG on Corporate Financial Performance under the Epidemic Based on Static and Dynamic Panel Data
Table 1
Instruments for describing and measuring variables.
| S. no. | Variables | Measurement | Sign |
| | Dependent variable | | | 1 | Return on investment | Net profile/total investment | ROA | 2 | Profit on the annual surplus nominal interest margin | Market base performances | NIMP |
| | Independent variable | | | 3 | ESG transparency score | The environmental composite score, governance, and social aspects | ESG | 4 | Social scores | Score for environmental transparency | SOC |
| | Control variable | | | 5 | ESG disclosure score from the previous year | Environmental, social, and governance composite score from the previous year | | 6 | Environment score from the previous year | Environmental disclosure score from the previous year | | 7 | Governance score from the previous year is an interacting variable | Score from the previous year’s governance disclosure | |
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