A GRI-Based ESG Disclosure Dataset for Palm Oil, Pulp and Paper, and Forestry Companies in Indonesia
Description
This dataset contains Environmental, Social, and Governance (ESG) disclosure data for Indonesian forest-utilizing companies listed on the Indonesia Stock Exchange (IDX), covering fiscal years 2023-2024. ESG disclosure was assessed using 144 indicators derived from the Global Reporting Initiative (GRI) Standards through systematic dual-coder content analysis of annual reports and sustainability reports, with inter-coder reliability confirmed by Cohen's kappa coefficients of 0.85 to 0.91. The main file (ESG_Dataset_Final.xlsx) contains 71 company-year observations from 41 unique companies across three forest-utilizing sectors: Palm Oil (37 observations), Pulp and Paper (21 observations), and Forestry and Wood Products (13 observations). The dataset comprises seven worksheets: README, GRI_Checklist (raw binary scores for 144 indicators), ESG_Scores (aggregated dimension and composite scores), Company_List (company identifiers and panel structure), Descriptive_Stats (summary statistics), Indicator_List (complete GRI indicator catalog), and Primary_Sources (list of source documents with access URLs). The extended file (ESG_Dataset_Full_Repository.xlsx) provides 108 observations from 63 companies across seven sectors, enabling broader comparative analyses. Each indicator was scored using a binary approach (1 = disclosed, 0 = not disclosed). ESG dimension scores are calculated as: Governance (72 items from GRI 102-103 and GRI 201-206), Environmental (32 items from GRI 301-308), and Social (40 items from GRI 401-419). The composite ESG score is the unweighted average of the three dimension scores. This dataset is particularly relevant in the context of the European Union Deforestation Regulation (EUDR), which imposes due diligence obligations on companies exporting forest-risk commodities to the European market.
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