Data on ESG disclosure and corporate overleveraging

Published: 22 February 2024| Version 1 | DOI: 10.17632/p2rjxstwmm.1
Lei Wu


This study employed data from Chinese listed non-financial companies from 2013 to 2022 to explore whether environmental, social, and governance (ESG) disclosures reduce corporate over-leveraging and the impact of economic policy uncertainty on this relationship. All data are obtained from the China stock market and accounting research (CSMAR:, wind database ( and the policy uncertainty website ( This study eliminates all records with missing values and used 1% and 99% tail-cutting methods to address extreme values in the data. Consequently, 12,869 sample data points are obtained.



China, Chinese Management