A dataset on corporate sustainability disclosure

Jinfang Tian; Qian Cheng; Rui Xue; Yilong Han; Yuli Shan

doi:10.1038/s41597-023-02093-3

A dataset on corporate sustainability disclosure

Sci Data. 2023 Mar 31;10(1):182. doi: 10.1038/s41597-023-02093-3.

Authors

Jinfang Tian^#¹, Qian Cheng^#¹, Rui Xue^#², Yilong Han³, Yuli Shan⁴

Affiliations

¹ Research Center for Statistics and Interdisciplinary Sciences | School of Statistics and Mathematics, Shandong University of Finance and Economics, Jinan, 250014, China.
² Centre for Corporate Sustainability and Environmental Finance, Department of Applied Finance, Macquarie University, Sydney, NSW, 2109, Australia. rui.xue@mq.edu.au.
³ School of Economics and Management, Tongji University, Shanghai, 200092, China.
⁴ School of Geography, Earth and Environmental Sciences, University of Birmingham, Birmingham, B15 2TT, UK. y.shan@bham.ac.uk.

^# Contributed equally.

Abstract

Enterprises, as key emitters, play a vital role in promoting sustainable development. Corporate sustainability disclosure provides a key channel for stakeholders to gain insights into a company's sustainability progress. However, few studies have been conducted to measure sustainability disclosure at the firm level. In this study, we apply the machine learning techniques to listed companies' management discussion and analysis (MD&A) documents and construct a dataset on corporate sustainability disclosure, including the Corporate Sustainability Disclosure Index (CSDI), CSDI_Economic Dimension (CSDI_ECO), CSDI_Environmental Dimension (CSDI_ENV), and CSDI_Social Dimension (CSDI_SOCI). The dataset will be updated annually. To the best of our knowledge, this is the first sustainability disclosure dataset constructed at the firm level. Our dataset reflects corporate managements' sustainability attitudes and promotes the implementation of corporate sustainability strategies and subsequent sustainable economic and social outcomes.

Publication types

Dataset