TY - JOUR
T1 - A dataset on corporate sustainability disclosure
AU - Tian, Jinfang
AU - Cheng, Qian
AU - Xue, Rui
AU - Han, Yilong
AU - Shan, Yuli
N1 - © The Author(s) 2023. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.
PY - 2023/3/31
Y1 - 2023/3/31
N2 - Enterprises, as key emitters, play a vital role in promoting sustainable development. Corporate sustainability disclosure provides a key channel for stakeholders to gain insights into a company's sustainability progress. However, few studies have been conducted to measure sustainability disclosure at the firm level. In this study, we apply the machine learning techniques to listed companies' management discussion and analysis (MD&A) documents and construct a dataset on corporate sustainability disclosure, including the Corporate Sustainability Disclosure Index (CSDI), CSDI_Economic Dimension (CSDI_ECO), CSDI_Environmental Dimension (CSDI_ENV), and CSDI_Social Dimension (CSDI_SOCI). The dataset will be updated annually. To the best of our knowledge, this is the first sustainability disclosure dataset constructed at the firm level. Our dataset reflects corporate managements' sustainability attitudes and promotes the implementation of corporate sustainability strategies and subsequent sustainable economic and social outcomes.
AB - Enterprises, as key emitters, play a vital role in promoting sustainable development. Corporate sustainability disclosure provides a key channel for stakeholders to gain insights into a company's sustainability progress. However, few studies have been conducted to measure sustainability disclosure at the firm level. In this study, we apply the machine learning techniques to listed companies' management discussion and analysis (MD&A) documents and construct a dataset on corporate sustainability disclosure, including the Corporate Sustainability Disclosure Index (CSDI), CSDI_Economic Dimension (CSDI_ECO), CSDI_Environmental Dimension (CSDI_ENV), and CSDI_Social Dimension (CSDI_SOCI). The dataset will be updated annually. To the best of our knowledge, this is the first sustainability disclosure dataset constructed at the firm level. Our dataset reflects corporate managements' sustainability attitudes and promotes the implementation of corporate sustainability strategies and subsequent sustainable economic and social outcomes.
UR - http://www.scopus.com/inward/record.url?scp=85151349462&partnerID=8YFLogxK
U2 - 10.1038/s41597-023-02093-3
DO - 10.1038/s41597-023-02093-3
M3 - Article
C2 - 37002227
SN - 2052-4463
VL - 10
SP - 1
EP - 12
JO - Scientific Data
JF - Scientific Data
M1 - 182
ER -