Sustainability Disclosure and Corporate Performance data set
Abstract
360 firm-year observations: 90 synthetic firms × 2020–2023A balanced panel with sector classificationsAccounting and market-based performance measuresEnvironmental Disclosure Quality, EDQAggregate Social Disclosure Quality, SDQLabour, diversity, and community disclosure componentsBoard independence, audit committee effectiveness, ownership concentration, CEO duality, and governance quality
Publication details
- Journal / source
- Figshare
- Publication date
- 23 July 2026
- Document type
- Dataset