Greenwashing and Customer ESG Performance: The Moderating Effects of Corporate Transparency

The replication dataset (data.dta) contains a unbalanced panel of Chinese listed firms from 2009 to 2023. It includes variables on firms’ greenwashing behavior, customer ESG performance, financial characteristic, and DID treatment variables. All variables are constructed from publicly available sources, and the dataset supports the empirical analyses reported in “Greenwashing and Customer ESG Performance: The Moderating Effects of Corporate Transparency.”