Data supporting the University of Southampton Doctoral Thesis "Sustainability Accounting: The Case of Corporate Social Health Accounting and Reporting"

This data contains: first file of information on articles used for the first paper which is a review paper, thus details relating to the 106 papers reviewed are included. The second file contains data relating to the second paper on the effect of governance on health reporting and firm value. The third file contains data for the third paper which is about health reporting and tax avoidance. Subsequent sheets are various versions of the data used for the running additional analysis for the third paper, i.e. sub-samples for civil law countries, common law countries and international tax competitiveness moderations.