Chinese A-Share Listed Companies ESG Disclosure and Firm Value Under Policy Uncertainty

Panel data from Chinese A-share listed companies examines the relationship between Economic Policy Uncertainty (EPU), firm value, and Environmental, Social, and Governance (ESG) disclosure quality. The dataset, 9.5 KB in size, was authored by Chia-Hsien Tang and last updated on 2026-03-18. It includes robustness checks with alternative variable definitions and subsample analyses based on ownership type, area, and industry.

Use Cases

• Analyze the mitigating effect of ESG disclosure on firm value under economic policy uncertainty.
• Conduct subsample analyses based on company ownership type, geographic area, and industry.
• Perform mediation analysis to explore channels like analyst coverage and financial distress.
• Replicate robustness checks using alternative variable definitions for key constructs.

Strengths

• Dataset is 9.5 KB, indicating a focused and likely manageable size for analysis.
• Includes robustness checks with alternative variable definitions and subsample analyses.
• Explicitly covers mediation analysis for indirect effects on firm value.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• Data may reflect geographic and temporal bias inherent to the specific study of Chinese A-shares.

Provenance

Source

figshare, authored by Chia-Hsien Tang.

Collection Method

Panel data from Chinese A-share listed companies.

Freshness

Last updated 2026-03-18 17:37:35; freshness should be verified.

Geography

China (A-share listed companies).