Climate Transition Risk and the Cost of Corporate Debt Data

This data is used to research whether and how climate transition risk (CTR) is priced in corporate debt markets. We construct a balanced panel of Chinese A-share listed firms covering the period 2013–2023. Firm-level carbon emissions data are obtained from Trucost, while financial and governance data are sourced from CSMAR and Wind. All continuous variables are winsorized at the 1st and 99th percentiles. The final sample includes 1,685 firms and 18,535 firm-year observations.