Supplementary Data & Schedule of Exhibits: The Accountability Gap in Sub-Sovereign ESG Finance

This dataset serves as the Supplementary Data and Schedule of Exhibits to the manuscript "The Accountability Gap in Sub-Sovereign Internal Control: Auditability, the Non-Creation of Records, and Police Administration Oversight in Chiba Prefecture, Japan," submitted to Financial Accountability & Management. To strictly adhere to the journal's word limit without sacrificing transparency, the essential documentary schedule and macro-financial data have been externalised to this deposit. It provides the primary documentary record enabling independent verification of the paper's axiomatic derivation regarding structural governance failures and ESG measurement gaps. The deposit contains two files: Schedule of Exhibits (`evidence_description-*.pdf`): A detailed four-column schedule describing the evidentiary purpose of each document and cross-referencing the manuscript's derivation (formerly Appendix B). Evidence Bundle (`Evidence_Bundle_*.pdf`): The complete set of 19 source exhibits reproduced in full, including official correspondence, internal control frameworks, and standard legal treatises.