Panel Dataset of Environmental Regulation, Financing Constraints and Green Innovation Efficiency of Listed NEV Enterprises (2015–2023)

This dataset includes 2340 firm-year observations from 260 listed new energy vehicle firms during 2015–2023. Green innovation efficiency is evaluated using a super-efficiency network SBM model with undesired outputs. Based on two-way fixed effect, moderation and threshold models, the data verifies that market-incentive environmental regulation hinders green innovation, while financing constraints play a mitigating moderating role with double thresholds at 4.0188 and 4.0273. The dataset provides micro evidence for Porter’s hypothesis in the NEV industry and supports differentiated green policy design.