参照Pacific-Basin Finance Journal中Xinwen Hu等(2023)的做法,对上市公司“漂绿数据”进行测算。包括2种方式计算,一是利用Bloomberg、Wind数据测算;二是利用Bloomberg、华证数据测算
一、数据介绍数据名称:上市公司“漂绿数据”
数据年份:2012-2022年
样本数量:9464条
数据说明:含原始数据、测算dofile、2种结果
数据来源:Bloomberg ESG、Wind ESG、华证ESG
数据整理:马克社区用户
二、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
[2]Zhang, D. (2022). Green financial system regulation shock and greenwashing behaviors: Evidence from Chinese firms. Energy Economics
[3]Hu, X., Hua, R., Liu, Q., & Wang, C. (2023). The green fog: Environmental rating disagreement and corporate greenwashing. Pacific-Basin Finance Journal
三、指标说明股票代码 | 年份 | 股票简称 |
行业名称 | 行业代码 | bloombergeA |
huazhengeA | huazhengemeanA | huazhengestdA |
bloombergemeanA | bloombergestdA | esgdisA |
esgperA | gwsA | windesgmeanB |
windesgstdB | bloombergesgmeanB | bloombergesgstdB |
esgdisB | esgperB | gwsB |
1、文件概览
2、数据概览