Dataset: The moderating role of a corporate life cycle on corporate social responsibility China companies

This dataset collects data on China's A-share listed companies in 2018 and 2019.

Symbol Meaning Calculation formula
Stkcd Stock code --
CSRPI corporate social responsibility participation index a weighted average of criteria and weights
EVAr relative EVA the ratio of EVA to total capital
MA company mature stage Dummy variable：for a mature company 1, otherwise 0.
SIZE company size the natural log of total assets of a company
LEV financial leverage the ratio of total debt to total assets
EOC equity ownership concentration the ratio of the largest shareholder ownership（%）
CH cash holding rate the ratio is the sum of cash balance and marketable securities divided by total assets
R&D R&D expense rate the ratio of R&D expense to total assets
AGE company age indicator the natural logarithm of company age
Industry the company's industry categorical variable with two-digit codes for each industry
Year years of analysis the 2018 sample is 2018, and the 2019 sample is 2019
ROE Return on Equity the ratio of net profit to equity
CSRPIe corporate social responsibility participation index a simple average with equal weight for each criterion
Mature5 company mature stage Dummy variable：for a mature company 1, otherwise 0.