Replication Data for: Carbon Disclosure Quality and Corporate Shared Value: The Moderating Role of Internal Control in the Chinese Context

Dataset Description Dataset Description Dataset Name: Carbon Disclosure Quality, Internal Control, and Corporate Shared Value (2010–2023) Data Source: Collected from corporate annual reports and environmental disclosure documents, with manual scoring for quality assessment. Time Range: 2010 to 2023 Dataset Size: 17,052 records Main Variables: Carbon Disclosure Quality (CDQ): A manually scored indicator of corporate carbon information disclosure quality. Internal Control (IC): An evaluation of corporate governance and compliance effectiveness. Corporate Shared Value (CSV): A comprehensive assessment of corporate economic, social, environmental value. Company ID (Code): Unique identifier for each company. Year (year): The corresponding year of the data. Data Format: XLS file, covering multiple industries.