2022-2018年上市公司企业漂绿数据

XM666 · 发表于 2023-10-15 16:16:24

1.资料名称：2022-2018年上市公司企业漂绿数据
2.测算方式：Disclosure数据用的bloomberg esg，performance数据用的wind esg，gws为企业漂绿得分，正值越大漂绿越严重，负值则意味着企业掩盖自己的绿色行为

3.资料范围：包含esg评级原始数据、数据处理的do文件、漂绿数据的最终计算结果
4.参考文献：
[1] Yu, E. P. Y., Van Luu, B., & Chen, C. H. (2020). Greenwashing in environmental, social and governance disclosures. Research in International Business and Finance, 52, 101192.
[2] Zhang, D. (2022). Green financial system regulation shock and greenwashing behaviors: Evidence from Chinese firms. Energy Economics, 111, 106064.
[3] Hu, X., Hua, R., Liu, Q., & Wang, C. (2023). The green fog: Environmental rating disagreement and corporate greenwashing. Pacific-Basin Finance Journal, 78, 101952.