インド投資家におけるESG開示品質・投資家信頼・投資意図に関するサーベイデータセット

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

🔬研究者:ESG開示と投資家行動の関係をSEMで検証するための測定尺度・データ構造の参照モデルとして有用。

🏢実務担当者:開示の透明性・信頼性・規制遵守が投資家信頼に効くという枠組みを、自社のESG開示設計や投資家対話の改善に応用できる。

🏛政策担当者:開示規制の遵守状況と投資家信頼の関係を示す知見は、ESG開示制度の実効性設計の参考になる。

This dataset examines Indian investors' perceptions of Environmental, Social and Governance (ESG) disclosures and their relationship with investor trust and investment intention. It focuses on how reporting transparency, disclosure credibility, regulatory compliance and overall ESG disclosure quality relate to investors' confidence in corporate information and their willingness to make investment decisions based on sustainability-related disclosures. Data were collected using a structured questionnaire consisting of three sections. Section A included four screening questions assessing respondents' age, residence in India, awareness of ESG or sustainability reporting, and basic investment knowledge. Section B contained 18 demographic, financial and investment-related questions covering gender, age, education, occupation, monthly income, investment status, investment experience, investment products, decision-making frequency, ESG familiarity, information sources, ESG preferences and perceptions of sustainability reporting. Section C comprised 31 measurement items organised into six constructs: Reporting Transparency (RT, 5 items), Disclosure Credibility (DC, 5 items), Regulatory Compliance (RC, 5 items), ESG Disclosure Quality (EDQ, 6 items), Investor Trust (IT, 5 items) and Investment Intention (II, 5 items). Responses were recorded using a five-point Likert scale ranging from 1 (Strongly Disagree) to 5 (Strongly Agree). The dataset supports descriptive statistical analysis, reliability and validity assessment, exploratory and confirmatory factor analysis, structural equation modelling, investor segmentation and comparative analysis across demographic and investment-experience groups. It also provides opportunities to examine the relationships among ESG awareness, reporting credibility, regulatory compliance, disclosure quality, investor trust and sustainable investment intentions. The dataset contributes to research on sustainable finance, corporate governance, ESG reporting, investor behaviour and responsible investment decision-making in the Indian financial market.

• openalex https://doi.org/10.17632/tjy98rw9sgfirst seen 2026-10-31 05:07:34 · last seen 2026-11-05 05:22:05