Structural analysis of factors influencing environmental disclosure

Figures & data

Table

S.No.	Critical Factors	References
I	Sustainability Committee	Factors related to the strategy and vision of the firm
II	Industry	Factors related to the strategy and vision of the firm
III	Firm Size	Factors related to the strategy and vision of the firm
IV	Profitability	Factors related to the strategy and vision of the firm
V	Gender diversity	Factors related to the strategy and vision of the firm
VI	Board independence	Factors related to the strategy and vision of the firm

Table 2. Shows the structural self-interaction matrix (SSIM) for the given problem

pj Critical Factors
pi Critical Factors	VI	V	IV	III	II
I.Sustainability Committee	A	O	V	O	O
II.Industry	O	A	O	V
III. Firm Size	A	V	A
IV. Profitability	V	V
V.Gender diversity	A
VI. Board independence

Table 3. Initial reachability matrix

Critical Factors	I	II	III	IV	V	VI
I	1	0	0	1	0	0
II	0	1	0	0	0	0
III	0	0	1	0	1	0
IV	0	0	1	1	1	1
V	0	1	0	0	1	0
VI	1	0	1	0	1	1

Table 4. Final reachability matrix

Critical Factors	I	II	III	IV	V	VI
I	1	0	0	1	0	1
II	0	1	0	0	1	0
III	0	0	1	0	1	0
IV	1	0	1	1	1	1
V	0	1	1	1	1	0
VI	1	1	1	1	1	1

Table 5. Driving power and dependence of enablers

Critical Factors	1.	2.	3.	4.	5.	6.	Driving Power
1	1	0	0	1	1	1	4
2	0	1	0	0	1	0	2
3	0	0	1	0	1	0	2
4	1	0	1	1	1	1	5
5	0	1	1	1	1	1	5
6	1	1	1	1	1	1	6
Dependence Power	3	3	4	4	6	4

Table 6. Summation of rows and columns

Critical Factors	I	II	III	IV	V	VI
summation of rows and columns.	7	5	6	9	11	10

Table

Table

Table

Indicator	Value
Matrix size	6
Number of iterations	2
Number of zeros	14
Number of one	9
Number of two	3
Number of three	10
Number of P	0
Total	22
Filling rate	61.11111%

Table

Iteration	Influence	Dependence
1	93 %	91 %
2	108 %	100 %

Table

N°	Variable	Total of rows	Total of columns
1	Sustainability Committee	6	4
2	Industry	1	7
3	Firm Size	4	9
4	Profitability	7	8
5	Gender diversity	12	9
6	Board independence	15	8
	Totals	45	45