ESG Disclosure and Economic Policy Uncertainty Impact on Chinese A-Share Firm Valuation

Panel data from Chinese A-share listed companies examines how Environmental, Social, and Governance (ESG) disclosure quality moderates the effect of Economic Policy Uncertainty (EPU) on firm value. The dataset includes results from baseline regressions, mediation analyses, and robustness checks based on ownership type, area, and industry. It was authored by Chia-Hsien Tang and last updated on March 18, 2026.

Use Cases

• Analyzing the moderating effect of ESG disclosure on firm value based on economic policy uncertainty levels.
• Conducting mediation analysis to explore channels like analyst coverage and financial distress mentioned in the description.
• Performing robustness checks on regression results using subsamples based on ownership type, area, and industry.
• Investigating corporate governance and investor decision-making implications for emerging nations as described.

Strengths

• Dataset is 9.5 KB in size, indicating a focused and manageable scope for analysis.
• Robustness checks using alternative variable definitions and subsample analyses are documented.
• Released under a permissive CC-BY-4.0 license, allowing for broad reuse.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• Description metadata is limited; actual data quality requires manual inspection after download.

Provenance

Source

figshare

Collection Method

Utilizes panel data from Chinese A-share listed companies, as described.

Freshness

Last updated 2026-03-18 17:37:34; freshness should be verified.

Geography

China (A-share listed companies)