Navigation auf uzh.ch

Suche

Department of Banking and Finance Initiative in Sustainable Finance

Data on Country-Level Mandatory ESG Disclosure

This dataset contains country-level measures of mandatory ESG disclosures around the world. The data are constructed in Krueger et al. (2023). The primary data source, the C&S project, collects data on countries’ policies relating to the voluntary or mandatory reporting of ESG-related information. These data are complemented with information from the SSE initiative and the GRI. Based on these sources, the dataset contains country-level regulations related to mandatory ESG reporting for 38 countries between 2002 and 2022.

Documentation

Matching

Users can use ISO 3-digit country code to match the data against other datasets.