Table 2. Variable Definitions and Measurements (ESG, Executive Gender Diversity, Valuation and Controls)
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Table 2 summarises the definitions, measurement, sources, and expected signs of all variables used in the study (Tobin’s Q; Market-to-Book; ESG composite and pillars; executive gender diversity; sector sensitivity; and controls). Sources: LSEG Workspace and TRBC.
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2026-02-14



