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1.资料名称:2022-2018年上市公司企业漂绿数据
$ c9 R3 p/ r! \; K; ]* T8 E: u T2.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
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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
) a& f9 k# j; u9 h6 A1 I% ~4.参考文献:5 w9 `. r9 `3 Y, }& q! l
[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.
/ {6 n* V' @2 Q* ]3 H% z% T% T[2] Zhang, D. (2022). Green financial system regulation shock and greenwashing behaviors: Evidence from Chinese firms. Energy Economics, 111, 106064.
# a' M6 P( Y; c9 j9 S: ?1 o[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.# [; q2 y/ Q R; t) ^1 l9 z3 F
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