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. 2025 Mar 6;8:1566197. doi: 10.3389/frai.2025.1566197

Table 2.

Explanatory variables.

ESG factors Financial ratios
ESG_score Total_assets_EUR
final_normalized_score_env Current_assets_EUR
final_normalized_score_social Shareholders_funds_EUR
final_normalized_score_ governance Current_liabilities_EUR
Operating_revenue_Turnover_EUR
Operating_profit_loss_EBIT_EUR
Profit_loss_for_the_period_Net_income_EUR
EBITDA_EUR