Enterprise ESG and Multivariate Characteristics Dataset

This database contains a variety of variables for corporate research. The dependent variable is the overall ESG performance of enterprises (ESG), which is measured by the Huazheng ESG Index. The score ranges from 0 to 100, reflecting the enterprises' performance in the aspects of environment, society, and governance. The independent variables mainly involve the political status of enterprises (PLC) and the level of political status (PLC_level). In addition, there are numerous control variables, such as the age of entrepreneurs (Age_e), gender (Female), educational background (Edu), Party membership status (Cpc), as well as enterprise size (Size), profitability (ROA), growth (Growth), cash flow level (Cash), capital structure (lev), and corporate age (Age_c). The grouping variables include the type of enterprise (SOE) and enterprise scale (Scale), while the mediating variables are business entertainment expenses (BE) and government subsidies (GS). These variables describe and analyze enterprises from different dimensions, providing rich data support for researching corporate-related topics.