Collectivist culture

Published: 26 June 2026| Version 1 | DOI: 10.17632/chw3drwrvv.1
Contributors:
,
, Yuan Shan,

Description

We begin with all A-share companies listed in the Chinese stock market. We then select four influential and widely used ESG rating agencies in China, i.e., Wind Economic Database, Shanghai Huazhen Index Information Service Co., Ltd., Beijing Shangdao Ronglv Consulting Co., Ltd., and Menglang Sustainable Digital Technology (Shenzhen) Co., Ltd., to construct measures of ESG rating disagreement. For each firm-year observation, we retain the most recent ESG rating issued by each agency.

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Accounting, Culture, Environment Variable

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