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50 concession contracts and 11 dividend distribution policies from Brazilian state sanitation companies, collected between July 2020 and August 2025. The dataset was created by Danilo Tavares da Silva to analyze the incorporation of legal restrictions on profit distribution following the 2020 sanitation law update. It includes variables on contract specifications, dividend limitation clauses, monitoring mechanisms, sanctions, and corporate guidelines.
Files are in XLSX and ZIP formats, totaling 500.2 MB.