A Survey Dataset on ESG Disclosure Quality, Investor Trust and Investment Intention among Indian Investors

Published: 29 October 2026| Version 1 | DOI: 10.17632/tjy98rw9sg.1
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Description

This dataset examines Indian investors' perceptions of Environmental, Social and Governance (ESG) disclosures and their relationship with investor trust and investment intention. It focuses on how reporting transparency, disclosure credibility, regulatory compliance and overall ESG disclosure quality relate to investors' confidence in corporate information and their willingness to make investment decisions based on sustainability-related disclosures. Data were collected using a structured questionnaire consisting of three sections. Section A included four screening questions assessing respondents' age, residence in India, awareness of ESG or sustainability reporting, and basic investment knowledge. Section B contained 18 demographic, financial and investment-related questions covering gender, age, education, occupation, monthly income, investment status, investment experience, investment products, decision-making frequency, ESG familiarity, information sources, ESG preferences and perceptions of sustainability reporting. Section C comprised 31 measurement items organised into six constructs: Reporting Transparency (RT, 5 items), Disclosure Credibility (DC, 5 items), Regulatory Compliance (RC, 5 items), ESG Disclosure Quality (EDQ, 6 items), Investor Trust (IT, 5 items) and Investment Intention (II, 5 items). Responses were recorded using a five-point Likert scale ranging from 1 (Strongly Disagree) to 5 (Strongly Agree). The dataset supports descriptive statistical analysis, reliability and validity assessment, exploratory and confirmatory factor analysis, structural equation modelling, investor segmentation and comparative analysis across demographic and investment-experience groups. It also provides opportunities to examine the relationships among ESG awareness, reporting credibility, regulatory compliance, disclosure quality, investor trust and sustainable investment intentions. The dataset contributes to research on sustainable finance, corporate governance, ESG reporting, investor behaviour and responsible investment decision-making in the Indian financial market.

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Steps to reproduce

1. Recruit individuals aged 18 years and above residing in India and assess their eligibility through four screening questions covering age, residence, ESG awareness and investment knowledge. 2. Administer the structured questionnaire containing 18 demographic and investment-related questions and 31 measurement items across six constructs: Reporting Transparency (RT), Disclosure Credibility (DC), Regulatory Compliance (RC), ESG Disclosure Quality (EDQ), Investor Trust (IT) and Investment Intention (II). 3. Record responses to the 31 measurement items using a five-point Likert scale ranging from 1 (Strongly Disagree) to 5 (Strongly Agree), and code demographic and investment-related variables according to the questionnaire. 4. Examine the collected responses for missing values, duplicates, incomplete entries and inconsistencies. Assess data quality and conduct descriptive statistics, reliability testing and factor analysis where appropriate. 5. Organise the verified and anonymised respondent-level data in Excel or CSV format, accompanied by the questionnaire and codebook, and deposit the files in Mendeley Data to facilitate transparency, reproducibility and future research.

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Categories

Social Sciences, Sustainability, Business Management

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