No |
Variables |
Measurement |
Source(s) |
1 |
W_W |
Water withdrawal actual number in thousand m3 |
Annual reportsSustainability reports |
2 |
W_Disc |
Water discharge actual number in thousand m3 |
Annual reportsSustainability reports |
3 |
W_Rec |
The percentage and total volume of water recycled and reused |
Annual reportsSustainability reports |
4 |
B_Ind |
The percentage of independent non-executive directors out of total directors |
Annual reportsInformation Circular |
5 |
B_Div |
The percentage of female directors out of total directors |
Annual reportsInformation Circular |
6 |
B_Env |
0 = if company only mention about environmental management; 1 = if the Board state about focusing on environment (board’s function); 2 = if the company has established sustainability committee/sustainability affairs unit/environmental committee |
Annual reports |
7 |
C_Dual |
1 = if the Chairman of the Board is also the CEO; 0 = if otherwise |
Annual reports |
8 |
ROA |
Return on Assets |
Annual reports |
9 |
ROE |
Return on Equity |
Annual reports |
10 |
ROIC |
Return on Invested Capital |
Annual reports |
11 |
EPS |
Earnings per Share |
Annual reports |