| Variables | Mean | Median | Max | Min | S.D | Skewness | Kurtosis |
| Mandatory Compliance | 92.15 | 100.00 | 100.00 | 50.00 | 12.92 | −1.35 | 3.83 |
| Voluntary Compliance | 69.77 | 70.00 | 84.00 | 49.00 | 5.63 | −0.25 | 2.88 |
| Overall Compliance | 71.71 | 72.00 | 85.00 | 51.00 | 5.30 | −0.17 | 2.92 |
| Net sales | 9.99 | 9.91 | 15.20 | 2.82 | 1.56 | −0.02 | 4.44 |
| Total Assets | 10.26 | 10.02 | 15.11 | 7.04 | 1.49 | 0.67 | 3.23 |
| Market Capitalisation | 10.88 | 10.65 | 15.24 | 6.86 | 1.63 | 0.29 | 2.65 |
| Return on Assets | 0.17 | 0.16 | 0.62 | −0.28 | 0.09 | 0.68 | 5.42 |
| Return on Capital Employed | 19.51 | 17.2 | 93.68 | −66.79 | 14.66 | 1.20 | 7.83 |
| Growth | 14.45 | 13.3 | 93.36 | −55.12 | 14.73 | 0.44 | 6.71 |
| Leverage | 0.20 | 0.06 | 2.07 | 0.00 | 0.30 | 2.18 | 8.96 |
| Age | 3.49 | 3.49 | 4.56 | 0.69 | 0.60 | −0.58 | 3.62 |
| Board Size | 2.33 | 2.30 | 3.25 | 1.09 | 0.27 | −0.01 | 3.18 |
| Board Independence | 0.43 | 0.44 | 0.83 | 0.00 | 0.12 | −0.26 | 3.68 |