Civil Society Active in Corporate Accountability Dataset

The present dataset is the first one to provide detailed information on civil society organizations engaged in an emerging field of civil society activity and of scholarship: corporate accountability. The rationale behind generating this dataset lies on the fact that there was little data driven information on the activities of (global) civil society in holding corporations accountable. Available data focused, so far, on the big Western-based NGOs and was mainly oriented toward case studies. As such, the dataset is the first source providing quantitative data on the pluriverse of organizations active in the field of corporate accountability. It includes 42 variables, grouped into six categories. The data covers both structural/organizational information (such as organizational features, number of employees, etc.) and information pertaining to the more subjective dimensions of activities (such as aims, values, and blame attribution), and allows for systematic and cross-national analyses. Further, if provides detailed information on the activities and repertoires carried out and employed by organizations. The classifications are based on common practices in the use of AOE and PEA. It also includes a wide range of network variables (e.g. partner organizations) and information on funding (sources of funding, annual budget, etc.). It can, therefore, be used for a variety of analysis, including but not limited to studying the interaction between funding and activities, location and political leaning, repertoires of action and values, etc. The coding was based on information provided on the organizations’ websites (e.g., “What we do” sections) and in annual reports. Both current and past activities (if mentioned) were coded. The data was gathered between December 2022 and April 2023. So far, the dataset has been used to study the effect of donor dependency on civil society. We found that official funding impedes contentious repertoires and severely negatively impacts on the willingness of organizations to aim for a reform of the economic system.

本数据集是首个针对活跃于公民社会活动与学术研究新兴领域——企业问责（corporate accountability）——的民间社会组织提供详实信息的数据集。编制本数据集的核心理由在于，此前针对（全球）民间社会推动企业问责的相关活动，缺乏基于数据驱动的系统性信息。迄今为止，现有数据多聚焦于西方大型非政府组织（Non-Governmental Organization, NGO），且主要以案例研究为导向。

有鉴于此，本数据集首次提供了企业问责领域各类活跃组织的量化数据。数据集共包含42项变量，划分为六大类别。数据涵盖结构/组织类信息（如组织特征、员工规模等），以及活动中更具主观性的维度信息（如宗旨、价值观与责任归因等），支持开展系统性跨国分析。此外，本数据集还详细记录了各组织开展及采用的各类活动与行动模式，其分类基于AOE与PEA的通用应用实践。

数据集还涵盖了大量网络类变量（如合作组织）以及资金相关信息（包括资金来源、年度预算等）。因此，本数据集可用于多维度分析，包括但不限于探究资金与活动、组织所在地与政治倾向、行动模式与价值观之间的关联等。

数据编码基于各组织官网（如"我们的工作"板块）及年度报告中披露的信息，对当前及过往提及的相关活动均进行了编码。数据采集时间为2022年12月至2023年4月。截至目前，本数据集已被用于研究捐赠依赖对民间社会组织的影响，研究发现官方资助会抑制抗争性行动模式，并严重削弱组织推动经济体制改革的意愿。