A GRI-Based ESG Disclosure Dataset for Palm Oil, Pulp and Paper, and Forestry Companies in Indonesia
Description
This dataset contains ESG (Environmental, Social, and Governance) disclosure data for 41 Indonesian forest-utilizing companies listed on the Indonesia Stock Exchange (IDX), covering fiscal years 2023 and 2024. The dataset encompasses 71 company-year observations across three sectors: palm oil (21 companies, 37 observations), pulp and paper (11 companies, 21 observations), and forestry and wood products (9 companies, 13 observations). ESG disclosure was assessed using 144 indicators derived from the GRI Standards (GRI 102-103, 201-206, 301-308, 401-419), scored using a binary approach (1 = disclosed, 0 = not disclosed) through systematic content analysis of annual reports and sustainability reports. The main file (ESG_Dataset_Final.xlsx) contains 6 sheets: - README: Dataset documentation - GRI_Checklist: Raw binary disclosure data (144 indicators x 71 observations) - ESG_Scores: Aggregated dimension and composite scores - Company_List: Company identifiers and sector classification - Descriptive_Stats: Summary statistics by dimension and sector - Indicator_List: Complete list of 144 GRI indicators with disclosure rates The supplementary file (ESG_Dataset_Full_Repository.xlsx) contains the extended dataset of 108 observations from 63 companies across 7 sectors.
Files
Steps to reproduce
To reproduce the ESG disclosure scores: 1. Download the ESG_Dataset_Final.xlsx file 2. Open the GRI_Checklist sheet - this contains raw binary scores (1/0) for all 144 GRI indicators across 71 company-year observations 3. Verify dimension scores: - G_Score = count(Governance indicators = 1) / 72 × 100 - E_Score = count(Environmental indicators = 1) / 32 × 100 - S_Score = count(Social indicators = 1) / 40 × 100 4. Calculate composite ESG score: ESG = (G_Score + E_Score + S_Score) / 3 5. Cross-reference results with the ESG_Scores sheet for verification All formulas and calculations are documented in the Descriptive_Stats sheet. For the extended dataset (108 observations across 7 sectors), use ESG_Dataset_Full_Repository.xlsx following the same methodology.
Institutions
- Indonesia University of EducationWest Java, Bandung