Dataset and Empirical Results on CEO Characteristics, Sustainability Disclosure, and Tax Avoidance: Evidence from SRI-KEHATI Index Companies (2018–2024)

This dataset contains panel data of 25 companies listed in the SRI-KEHATI Index in Indonesia over the period 2018–2024 (172 firm-year observations). It includes variables on CEO characteristics (education, age, and tenure), sustainability reporting measured by the GRI Index, tax avoidance proxied by the Effective Tax Rate (ETR), environmental cost, and control variables such as firm size, firm age (IPO-based), total assets, SOE, ROA, ROE, and DER. The data were compiled from publicly available annual reports, sustainability reports, and financial statements, and support empirical analysis on how CEO attributes influence sustainability disclosure and tax avoidance within ESG-oriented firms operating under relatively strong governance and institutional frameworks.