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}NCL Data2026 · dataset
Data and code for "Equivalent Modulo the Ledger: Document-Grounded Accounting Identities for Verifying Financial Programs"<p dir="ltr">This item contains the code and derived data for the paper "Equivalent Modulo the Ledger: Document-Grounded Accounting Identities for Verifying Financial Programs" (submitted to Knowledge-Based Systems).</p><p dir="ltr">Contents:</p><p dir="ltr">(1) code/ – the identity miner, the three-outcome equivalence checker, labelling, verifier training and evaluation scripts;</p><p dir="ltr">(
ZivaHub + Deakin Research Online + DMU Figshare + HKU DataHub + Swinburne Figshare + DaYta Ya Rona + SUNScholarData + figshare + Loughborough Research Repository + GRANTS Data + UP Research Data Repository2026 · Astronomical catalogue
A model for the implementation of corporate social responsibility performance<p dir="ltr">This study developed a model that advances understanding of how to effectively implement CSR initiatives among firms listed on the Johannesburg Stock Exchange (JSE). This study investigated how board size, board independence, gender diversity, ethnic diversity, board meetings, board political connections, and CSR committee structures shape CSR practices, and how these CSR practices su
ZivaHub + HKU DataHub + figshare + Loughborough Research Repository + UP Research Data Repository2026 · Astronomical catalogue
Empirical Data<p dir="ltr">Empirical Data</p>
Data.gov.ie2026 · Excel spreadsheet
CSRA01 - Environmental Innovation Sustainability ReportingEnvironmental Innovation Sustainability Reporting
Data.gov.ie2026 · Excel spreadsheet
CSRA03 - Environmental Innovation Sustainability ReportingEnvironmental Innovation Sustainability Reporting
Data.gov.ie2026 · Excel spreadsheet
CSRA02 - Environmental Innovation Sustainability ReportingEnvironmental Innovation Sustainability Reporting
figshare + Loughborough Research Repository2026 · Astronomical catalogue
Green Finance and Sustainability in South Asia<p dir="ltr">This dataset supports research on the relationship between digitalization, green finance, renewable energy, industrialization, economic growth, and environmental sustainability in South Asia. It covers <b>Bangladesh, India, Pakistan, Nepal, and Sri Lanka</b> and includes variables related to carbon dioxide emissions, ecological footprint, load capacity factor, biocapacity, digitalizat
figshare + Loughborough Research Repository2026 · Astronomical catalogue
Nonprofit Business Enterprises and Regional Economic Performance During the Pandemic<p dir="ltr">This county-level data (measured by USA FIPS Codes) codifies the number of nonprofit business enterprises (e.g. SBDCs, Nonprofit Economic Development Organizations, and Chambers of Commerce) in each FIP. Control variables include population and bank data at the FIPS level. The dependent variables include federally reported economic performance data from 2017, 2020, and 2023, again at
figshare2026 · Astronomical catalogue
Processed data and reproducible analysis code for “Auditing Apparel Environmental Declarations for Sustainable Design: Lifecycle Profiles and Weighting Sensitivity in France’s 2025–2026 Register”<p dir="ltr">This dataset and code package supports the manuscript “Auditing Apparel Environmental Declarations for Sustainable Design: Lifecycle Profiles and Weighting Sensitivity in France’s 2025–2026 Register”.</p><p dir="ltr">The study uses the French national open dataset Affichage environnemental des vêtements. The analysed source file was updated on 27 August 2026 and contained 395,979 appa
figshare2026 · Astronomical catalogue
<b>INTERNAL CONTROL SYSTEM IN ENHANCING THE CORPORATE GOVERNANCE IN LISTED INSURANCE COMPANIES IN NEPAL</b><p dir="ltr"><i>The aim of this study is to show the role of internal control in enhancing the corporate governance of insurance companies in Nepal. To attain the objectives of study four independent variables risk assessment, monitoring and supervision, control environment, and internal audit have been considered as well three dependent variables independent directors, transparency, and responsib
figshare2026 · Astronomical catalogue
ESG Metrics and Financial Performance Final Data<p dir="ltr">This study examines the impact of Environmental, Social, and Governance (ESG) performance on the financial performance of 31 Japanese electric machinery firms listed on the Nikkei 225 Index between 2015 and 2024. Drawing upon Stakeholder Theory, Institutional Theory, and the Resource-Based View, the study employs static (FGLS) and dynamic (Difference GMM) panel estimations to evaluate
figshare2026 · Astronomical catalogue
Screening, Clustering, and Article-Selection Data for: Earnings Management and Sustainability Disclosure — A Bibliometric and Systematic Literature Review<p dir="ltr">This dataset supports the manuscript "Earnings Management and Sustainability Disclosure: A Bibliometric and Systematic Literature Review" (Ledezma-López, Torres-Pulido & Soto-Pérez; Cogent Business & Management, Ms. No. 268787376). It contains three files documenting the screening, clustering, and article-selection stages of the review: (1) the PRISMA-style screening dataset for all 4
figshare2026 · Astronomical catalogue
The audit accountability cycle, Delhi health performance audit<p dir="ltr">The audit accountability cycle, Delhi health performance audit</p>
westofenglandca2026 · dataset
Financial Disclosure - SpendIn the interest of openness and transparency in public spending, the Combined Authority publishes details of expenditure over £500 on a quarterly basis. The information is published in three formats on our website and here as open data for all reporting periods. We also publish budget information for the Combined Authority and Local Enterprise Partnership (LEP). The schema complies with the LGA re
RODBUK UEK2026 · dataset · unknown
Bridging Gaps in Sustainability. Poland’s National SDGs Performance and the Role of Quality Education in the EU Context - research dataThis dataset contains harmonised Eurostat indicators and national SDG indicators used to analyse educational performance and sustainable development trends. The Excel file includes five sheets: (1) Eurostat variables transformed into stimulants and weighted using the coefficient of variation for 2013 and 2023; (2) TOPSIS index for EU countries in 2013; (3) TOPSIS index for 2023; (4) EU country ran
Borealis2026 · dataset · unknown
Linking the United Nations Sustainable Development Goals to Local Content in the Annual Integrated Reporting of Oil and Gas Companies: A Directed Qualitative Content Analysis of 210 Reports across Seven Regions, 2015-2024This dataset shows a directed qualitative content analysis of how oil and gas companies link the UN Sustainable Development Goals to local content in their annual integrated reporting. Using MAXQDA and nine trilingual keyword dictionaries, 210 reports were coded sentence by sentence for SDG, local content, and oil and gas references; an SDG and a local content tag in the same sentence counts as a
IISH Dataverse2026 · dataset · unknown
Replication data for article "Companies’ roads to a net-zero greenhouse gas footprint and related disclosure quality in their corporate reports"These two datasets with raw data were used to create the tables in the article. The article discusses the quality of greenhouse gas emission related disclosures of heavy greenhouse gas emitting companies. Data was collected by analysing the 2024 annual reports of 35 listed European companies identified by Carbon Tracker as the largest emitters of greenhouse gases. Carbon Tracker is an independent
Teesside University Research Data Repository2026 · dataset
Mapping Research on Digital Transformation and Sustainability in Stock MarketsThis dataset includes bibliographic metadata retrieved from Web of Science Core Collection and Scopus on digital transformation, sustainability, and stock market performance. It provides publication-level records with standard fields (e.g., title, authors, year, source, abstract, keywords, references, and DOI where available) and a cleaned merged file after duplicate removal.
Teesside University Research Data Repository2026 · dataset
Tax Enforcement and Corporate Innovation: Evidence from the Tax Administration Information System ReformWe obtained data from the China Stock Market and Accounting Research and Wind databases. We compiled the data on the CTAIS-3 implementation project in each province manually from the official SAT website and news reports. Given that China implemented new accounting standards in 2007, we selected A-share private companies listed in both the Shanghai and Shenzhen stock exchanges from 2007 to 2022 as
Borealis2025 · dataset · unknown
National Symmetric Input-Output Tables, Level D, 2014-2023 [Canada]National Symmetric Input-Output Tables (15-207-XCB) The symmetric industry by industry input-output tables show inter-industry transactions, that is, all purchases of an industry from all other industries as well as expenditures on imports and the components of value added such as wages and gross operating surplus. Similarly, the symmetric final demand tables show all purchases by each final deman
CSDA Dataverse + Czech Social Science Data Archive2025 · dataset · unknown
Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax RecordsWe examine business responses to a minimum tax that prescribed fixed floors on corporate tax liability while also permitting minimum tax credit carry-forwards. Using 2010-2020 tax-return administrative data on all Slovak corporations, we find that a mass of companies immediately relocated from reporting zero taxable income towards bunching at the new tax floors. We infer the ETI to be between 0.33
Borealis2025 · dataset · unknown
Reproducible archive for the manuscript : "Beyond guilt: understanding tax evasion in a commonly non-compliant market"Codes and raw data used to produce the figures and quantitative results presented in the associated manuscript. (Last update 2025-10-20)
BERD@NFDI Data Portal2025 · dataset
Gold Standard and Annotation Dataset for CO2 Emissions AnnotationThis repository contains the results of a research project which provides a benchmark dataset for extracting greenhouse gas emissions from corporate annual and sustainability reports. The paper which explains the data collection methodology and provides a detailed description of the benchmark dataset can be found in the Nature Scientific Data journal publication . The zipped datasets file contains
westofenglandca2025 · dataset
Financial Disclosure - ContractsIn the interest of openness and transparency in public spending, the Combined Authority publishes details of contracts over £5000 on a quarterly basis. The information is published on our website and here as open data for all reporting periods. We also publish budget information for the Combined Authority and Local Enterprise Partnership (LEP).
IISH Dataverse2025 · dataset · unknown
Replication Data for: Task-specific experience, tacit knowledge, and compensation contractsReplication package for the main experiments and additional experiments. Building on experiential learning theory, we predict that managers who acquire task-specific experience by doing the employee’s task possess tacit knowledge about the task’s cognitive stimulation and associated intrinsic motivation. To motivate their employees, these managers will prefer a fixed-wage contract, which relies on