Replication Package: Say-Do Gap in the Age of AI — External Media Verification of ESG Disclosure Quality and Firm Value in IBEX 35 Firms

This repository contains the code and data panels used to construct and analyze the Say-Do Gap Index for the 34 constituent firms of the IBEX 35 (Spain) covered in this study, 2019-2025, as reported in the accompanying paper submitted to Meditari Accountancy Research (Special Issue: AI in Sustainability Accounting and Assurance). It includes: (1) the full pipeline for GDELT/BigQuery corpus extraction, (2) the manually annotated training set and targeted enrichment procedure for the "unverified commitment" taxonomy category, (3) the BETO (Spanish BERT) fine-tuned classifier scripts, (4) the firm-year Say-Do Gap Index panel, (5) the merged financial panel (Tobin's Q, ROA, ROE), and (6) the two-way fixed-effects econometric analysis scripts. See README.md for full file-by-file documentation.