| Variable | Measurement | Expected sign |
FS | Firm Sustainability (Dependent Variable) | This is measured by using environmental, economic and social sustainability measures. |
|
GF | Female Attitudes Towards Alcohol Consumption (Independent Variable) | This is measured using retail finance, asset finance, corporate finance. | +/− |
MC | Management Commitment (Independent Variable) | This is measured using management budget support, training management, cooperation and green finance policy initiative. | +/− |