Materiality Conditions in the Interplay between Environment and Financial Performance: A Graphical Modeling Approach for EEA Oil and Gas Companies

Table 2

Dependents variables included within the econometric models.

Acronym	Details	Unit of measure	Category
ROA	Return on assets (net income/total assets)	%	FP
ROE	Return on equity (net income/book value of equity)	%	FP
Total assets	The amount of total assets	Monetary units	Controlling variable

Source: own contribution.