Replication Package: Described but not counted: what a climate budget tagging rule finds in Indonesian municipal budgets and corporate reports
收藏资源简介:
This deposit provides the complete replication package (datasets, protocols, execution code, and figure reproduction scripts) for the research article: Salman, Faris (2026). Adaptation finance in municipal budgets and corporate reports: evidence from four Indonesian cities. Contents: - Municipal dataset: 122 screened sub-kegiatan appropriations across four Indonesian municipalities (Cirebon, Pekalongan, Pekanbaru, and Semarang) for fiscal year 2023, comprising 76 qualifying records with expert-coded pro-rating factors and counterfactual baseline statements, 45 excluded lines, and 1 indeterminate record, alongside the full sub-kegiatan expenditure corpus (7,138 appropriations in the four study cities; the file also holds 140 parsed Surabaya rows excluded from the study).- Corporate dataset: 8 transcribed and verified physical climate resilience disclosures across major Indonesian listed and state-owned commercial entities, reporting verbatim quotes, page locators, source documents, and counterfactual asset evaluations.- Methodological protocols: the complete Extraction Protocol, Counterfactual Pro-rating Protocol, and Coding Codebook.- Computational scripts: Python scripts enforcing provenance integrity, calculating statistical yield metrics and sensitivity bounds, and generating the manuscript's vector figures (Figures 1-3). Running python3 reproduce.py reproduces Figures 1-3 and the statistics reported in Section 4 of the manuscript.



