2026-10-14T01:59:00Z https://www.scidb.cn/oai

10.57760/sciencedb.32531 2025-11-28T16:28:39Z

2025-11-28 The Impact of Corporate Financialization on ESG Greenwashing: Evidence from China’s A-Share Listed Firms doi:10.57760/sciencedb.32531 en This dataset is an annual panel of companies, covering corporate finance, governance, and key research variables of Chinese listed companies, with a time span from 2015 to 2023. The data contains hundreds of entries, with each row representing unique observational data for a specific company in a given year. The main focus of the dataset is on corporate environmental, social, and governance (ESG) practices and financial behavior, with a particular emphasis on corporate ESG "greenwashing" (ESG_pl) indicators. It is accompanied by core explanatory and control variables, including the degree of financialization of the enterprise (Fin1, Fin2), financing constraints (SA), and internal control quality (IC). Standard company level characteristics are incorporated into control measures, such as company size (scale), leverage ratio (Lev), return on assets (ROA), cash flow (cash flow), sales growth (growth), fixed asset ratio (FAR), board size (board of directors), and independent director ratio (Indep). These data appear to be sourced from publicly available financial statements and company disclosure documents, processed to construct analytical variables. There are some missing values, especially in lagged variables, which is common in panel data structures. This dataset is stored in a widely accessible. xls (Excel) format, and its structural design supports empirical research in the fields of corporate governance, ESG, and corporate finance.  Corporate financialization; ESG Greenwashing; Financing constraints; Internal control Feifei Han Shuhao Fan Jindong Zhao Licai Pan RESTRICTED dataset Science Data Bank