Corporate Governance, ESG, and Financial Data for Energy, Mining, and Financial Firms in Latin America (2014-2023)
Description
This dataset contains firm-year panel data (2014–2023) on corporate governance, ESG performance, and financial fundamentals for 145 publicly listed companies in the energy, mining, and financial sectors across five Latin American countries: Mexico, Brazil, Chile, Colombia, and Peru. Firm-level variables — including board independence, board gender diversity, board size, CEO-chair duality, ESG Score, ESG Combined Score, ESG Controversies Score, total assets, total liabilities, total debt, net income, EBIT, working capital, retained earnings, revenue, market capitalization, and equity beta — were extracted programmatically from the Refinitiv Eikon Data API. Country-level GDP growth (annual %, constant prices) was sourced from the World Bank World Development Indicators (series NY.GDP.MKTP.KD.ZG). The dataset supports the analysis reported in "Governance Without Substance? Corporate Governance, ESG Decoupling, and Financial Resilience in Latin America's Capital-Intensive Industries," which examines whether corporate governance quality predicts financial resilience (Altman Z-score, ROA volatility) and market value (Tobin's Q) in this setting, and whether the gap between disclosed ESG performance and actual ESG controversies moderates that relationship. Applying a minimum five-year governance-coverage screening criterion yields a final analytical sample of 42 firms and 385 firm-year observations. Variable definitions, construction formulas, and sample-selection criteria are documented in the accompanying paper's Methodology section.