Research hypothesis: The presented financial and non-financial variables are determinants of information disclosure (ESG Disclosure, Environmental Disclosure, Social Disclosure, Governance Disclosure) in emerging markets. ESG Disclosure, Environmental Disclosure, Social Disclosure, Governance Disclosure are dependent variables. The remaining variables are independent (for example, Profit Margin) and control (for example, ln (Total Assets)). Data on each of the variables are presented for 384 listed companies from 5 countries (listed companies included in the MSCI Emerging Markets Index). The observation period is 10 years (2011-2020). Hence, this is panel data. As part of the study, the data are used to build panel regression models.
Steps to reproduce
The data was obtained using Bloomberg Terminal. Intermediate calculations have been made for a number of variables, for example, Ln (Total Assets), ratios such as Total Intangible Assets/Total Assets, etc. Countries and industries are set via dummy variables.