| Variable | Variable Name | Measurement |
| Dependent variable | ROA | Net Profit/Total Assets |
| Independent variable | Hage | The biographical information of the top managers |
| Hgender | Proportion of female members in TMT | |
| Heducation | No college degree = 0, Undergraduate-level = 1, Master-level = 2, Doctoral level = 3 | |
| Mediating variable | Corporate Social Responsibility Disclosure (CSRD) | Scoring of CSR disclosure index (Economic + social + Environment) |
| Control variable | Bank Size | Natural logarithm of total assets |
| Bank Age | No. of year in business | |
| Ownership Structure | State ownership = 1 and Non-state ownership bank = 0 | |
| Branches | No. of branches of company | |
| Year | Year of published annual report |