ESG Performance and Total Enterprise Value in Latin America: The Moderating Effect of the Board of Directors

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Authors: Anonymous
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Abstract

This dataset contains the underlying data used in the study "ESG Performance and Total Enterprise Value in Latin America: The Moderating Effect of the Board of Directors". It includes financial and ESG indicators from companies listed in Latin American markets, covering the period from 2021 to 2024. The data was processed to analyze how board characteristics (size and independence) moderate the relationship between sustainability performance and corporate value using a hierarchical multilevel model.

Fields of Study & Subjects

Corporate Social Responsibility Reporting Corporate Governance and Financial Management Corporate Finance and Governance

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
10 January 2026
Language
EN