A 2018 revision of China's Code of Corporate Governance established an ESG information disclosure framework for listed companies. This dataset likely contains financial and ESG metrics for China A-share listed companies from 2010 to 2022, used to study the impact of ESG disclosure on overseas revenue. It was authored by Wang Qiankun and hosted on Harvard Dataverse.
Use Cases
- Analyzing the impact of ESG disclosure standardization on overseas revenue based on the 2018 governance code revision
- Comparing the effectiveness of ESG disclosure for state-owned versus non-state-owned enterprises in promoting overseas business
- Investigating the mediating mechanisms of financing constraints and ESG ratings on overseas revenue growth
Strengths
- Focuses on a specific policy event (2018 revision of China's Code of Corporate Governance)
- Covers a 13-year time range from 2010 to 2022
- Empirically examines a defined population (China A-share listed companies)
Limitations
- Column-level documentation is absent; field semantics must be inferred after download
- Row count is unknown, which may limit suitability assessment
- Description metadata is limited; actual data quality requires manual inspection after download
Provenance
- Source
- Harvard Dataverse
- Collection Method
- Likely compiled from financial reports and ESG disclosures of China A-share listed companies.
- Time Range
- 2010 to 2022
- Freshness
- Last updated 2026-05-28 03:21:43; freshness should be verified
- Geography
- China