基于绿色金融改革创新试验区设立的准自然实验数据data.dta

本文的研究样本包括2014-2020年的中国A股上市公司。根据环保部2008年发布的《上市公司环境保护核查行业分类管理目录》，结合2012年中国证监会行业分类标准，工业企业内煤炭、矿山、纺织等16个行业被列为重污染企业。浙江、江西、广东、贵州、新疆试点地区重污染企业为试点组，其他省份为对照组。此外，该研究还排除了来自ST，PT公司，金融业和缺失数据的样本。最终，我们获得了308家企业的数据，共2，156个观察结果。试验组由78家重污染企业组成，546个观测结果。我们修剪了观测值的顶部和底部 1% 以删除异常值。主要数据源是CSMAR（国泰安）数据库、企业社会责任报告、年度报告等。The research samples of this paper consist of Chinese A-share listed companies spanning from 2014 to 2020. Based on the "Guidelines on Industry Classification and Management for Environmental Protection Inspection of Listed Companies" issued by the Ministry of Environmental Protection in 2008, combined with the industry classification standards of the China Securities Regulatory Commission (CSRC) in 2012, 16 industries within industrial enterprises, including coal, mining, textiles, etc., are classified as heavily polluting industries. Heavily polluting enterprises in the pilot regions of Zhejiang, Jiangxi, Guangdong, Guizhou and Xinjiang are assigned to the treatment group, while those in other provinces constitute the control group. Additionally, this study excludes samples from ST and PT firms, financial industry observations and observations with missing data. Finally, we obtained valid data from 308 enterprises, with a total of 2,156 observations. The treatment group consists of 78 heavily polluting enterprises, corresponding to 546 observations. We winsorized the top and bottom 1% of all observations to eliminate outliers. The primary data sources include the CSMAR (China Stock Market & Accounting Research) database, corporate social responsibility reports, annual reports, and other relevant materials.