Data for: Mitigating Corporate Greenwashing Through the INSIDE Framework: Empirical Evidence from Indonesia
Description
This dataset is the complete computational workbook underlying the study "Mitigating Corporate Greenwashing Through the INSIDE Framework: Empirical Evidence from Indonesia". It applies the INSIDE Framework, a dual-axis sustainability decision architecture, to 30 Indonesian corporations across twelve sectors — 28 listed on the Indonesia Stock Exchange and two state-owned enterprises under the same reporting obligations — using their financial year 2025 sustainability and annual reports. The workbook contains 15 linked sheets and more than 4,100 live formulas. Only figures taken directly from corporate reports and documented external benchmarks are entered as constants; every other value is computed, so each result in the published article can be traced to a specific cell and from that cell to a named page or table in a public corporate document. Retrieval locations for all 30 primary documents are listed in the workbook. The sheets cover global parameters and a sector weighting matrix for twelve sectors; externally sourced benchmarks with active links; master emissions, revenue, asset and workforce data; a reproducible text-evidence protocol from which the governance and implementation scores are derived; Cobb-Douglas total factor productivity for 2024 and 2025; the INSIDE Core Equation producing the Index of Sustainability Performance; the sector-weighted INSIDE Composite Index; the decision matrix under both median and science-anchored thresholds; statistical testing including Pearson correlation with Fisher confidence intervals, Spearman rank correlation and a three-way variance decomposition; four sensitivity analyses reporting rank reversals rather than score shifts; a science-anchored Dynamic Transition Credit module; a reproduction audit of an earlier specification of the framework; and a conclusions sheet in which every figure is a live formula. Carbon intensity is benchmarked on two independent bases: alignment with each entity's own science-based decarbonisation pathway at 4.2 per cent per annum, and position against externally documented sector benchmarks. External sources include IEEFA nickel intensity data, GCCA cement intensity data, the Science Based Targets initiative absolute contraction rate and the Indonesian sustainable finance taxonomy threshold for electricity generation. Headline results reproducible from the workbook: a Pearson correlation of −0.345 between the two axes with 11.9 per cent shared variance; 21 of 30 entities above a carbon ratio of unity, of which all would collapse to an identical score under a capping rule; and only 9 of 30 entities on their own science-based pathway. The workbook may be reused to reproduce every table and statistic in the article, to extend the framework to additional entities or reporting years, or to test alternative parameter settings. All parameters are editable and the workbook recalculates without errors.
Files
Institutions
- Universitas TrisaktiJakarta, Jakarta