[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