Table 2 Descriptive statistical analysis.

From: Effect of environmental, social and governance performance on the financial reporting lag of Saudi listed companies

Variable

Mean

Std. Div.

Min.

Max.

Observations

FRL

56.370

11.049

16.000

116.000

1134

ESG

29.264

12.096

3.131

63.010

1134

ACS

3.865

0.761

3.000

7.000

1134

ACI

0.547

0.126

0.168

0.800

1134

SIZE

9.438

0.725

7.280

12.391

1134

AR

0.545

0.489

0.000

1.000

1134

ROA

0.071

0.059

−0.149

0.171

1134

LEV

0.271

0.187

0.000

0.876

1134

IO

0.068

0.041

0.000

0.217

1134

FO

0.431

0.224

0.000

0.912

1134

COVID

0.266

0.115

0.000

1.000

1134

  1. Refer to Table I for the variable definitions.
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