Correlation Matrix for ESG Disclosure and Firm Value Under Policy Uncertainty in China

A 5.5 KB XLS file containing a correlation matrix, uploaded by Chia-Hsien Tang on March 18, 2026. The data supports a study on how environmental, social, and governance (ESG) disclosure quality interacts with economic policy uncertainty to affect the market valuation of Chinese A-share listed companies. The study employed panel data, robustness checks, and mediation analysis to derive its findings.

Use Cases

• Modeling the relationship between economic policy uncertainty and firm value based on the described research.
• Analyzing the mitigating effect of ESG disclosure on policy risk as indicated in the study.
• Conducting subsample analyses by ownership type, area, or industry as referenced in the description.
• Investigating mediation channels like analyst coverage and financial distress mentioned in the research.

Strengths

• Dataset is small (5.5 KB), facilitating quick download and inspection.
• Released under a permissive CC-BY-4.0 license, allowing for broad reuse.
• Based on panel data from Chinese A-share listed companies, as stated in the description.

Limitations

• Row count and column definitions are unknown, limiting suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• The 5.5 KB size suggests a very limited scope, likely containing summary statistics rather than raw panel data.

Provenance

Source

Chia-Hsien Tang via figshare.

Collection Method

Likely derived from panel data analysis of Chinese A-share listed companies.

Freshness

Last updated 2026-03-18 17:37:33.

Geography

China (based on description of Chinese A-share listed companies).