新興国におけるコーポレートガバナンス、ESG格付、炭素報告、財務パフォーマンスと制度の質：調和済み企業年次データセット

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:ESG格付・炭素報告・ガバナンス・制度品質の関係を新興国横断で検証できる再現可能なパネルデータとして活用できる。

🏢実務担当者:新興国サプライヤーや投資先のESG・炭素報告の品質限界を理解し、デューデリジェンス設計に反映できる。

🏛政策担当者:新興国における炭素報告の検証・制度整備の必要性を示す証拠として、開示規制の国際調和を議論する材料になる。

This dataset provides firm-level and country-level information for investigating relationships among corporate governance, environmental, social and governance (ESG) ratings, financial performance, carbon reporting and institutional quality in emerging markets.The dataset combines publicly deposited corporate governance and financial data from five Southeast Asian countries—Indonesia, Malaysia, the Philippines, Singapore and Thailand—and five Latin American countries—Brazil, Chile, Colombia, Mexico and Peru. It also incorporates the World Bank's 2026 Worldwide Governance Indicators.The full harmonised panel contains 42,076 firm-year observations covering 2012–2024. The main research sample consists of 2,641 firm-year observations from 624 companies covering 2014–2022.The dataset includes ESG ratings, board independence, board size, female board representation, return on assets, firm size, leverage and available environmental reporting measures. Institutional variables include Regulatory Quality, Rule of Law, Government Effectiveness, Control of Corruption, Political Stability, and Voice and Accountability.A separate Southeast Asian subsample contains 1,453 firm-year observations with recorded carbon information. The original carbon variable's measurement units and reporting boundaries have not been independently verified. Consequently, these observations should be treated as reported carbon values rather than independently validated emissions measurements.The research package includes the original source files, harmonised firm-year datasets, model-ready data, statistical summaries, diagnostic outputs, variable documentation and reproducibility scripts.The dataset is intended to support empirical research on corporate governance, ESG measurement, institutional conditions, corporate profitability and environmental reporting in emerging markets. It integrates previously published data sources, which must be acknowledged and whose redistribution conditions should be verified before public release.

• openalex https://doi.org/10.6084/m9.figshare.34958590first seen 2026-11-11 04:49:06 · last seen 2026-11-13 05:04:04