Electric field strength divided by the current density. This quantity is a tensor in an anisotropic medium.
Sources:
Green Book, 2nd ed., p. 15 (https://goldbook.iupac.org/files/pdf/green_book_2ed.pdf)
PAC, 1996, 68, 957. 'Glossary of terms in quantities and units in Clinical Chemistry (IUPAC-IFCC Recommendations 1996)' on page 990 (https://doi.org/10.1351/pac199668040957)