Green Bonds External Reviewers - LuxSE, 2016 to 2026

README Dataset: Second-Party Opinion Reviewers of Green Bonds Listed on the Luxembourg Stock Exchange (2016–2026) Description This dataset accompanies the paper "Different shades of green: Market concentration, network centrality and climate justice implications" [add full citation once available, or "manuscript under review at Ecological Economics"]. It contains bond-level records of green bonds listed on the Luxembourg Stock Exchange (LuxSE), including which external reviewer(s) — if any — provided a Second-Party Opinion (SPO) or other form of external review, and the headquarters location of each reviewer. The dataset supports the market concentration (Herfindahl-Hirschman Index) and network centrality analyses reported in the paper, as well as the descriptive bond characteristics reported in Table 1. Coverage:- 1,051 bond-issuer-reviewer records, covering green bonds listed on LuxSE issued between 2016 and 2026.- One row per reviewer-bond relationship (co-reviewed bonds appear as multiple rows, one per reviewer, so each reviewer is credited in full for concentration calculations).- Bonds with no external review are included with External Reviewer marked "NONE". Columns Colum --> Description.ISIN = International Securities Identification Number — unique bond identifier.Issuer = Name of the bond-issuing entity.Country = Country associated with the bond issuance.Traded In = Market/segment on which the bond is traded.Market Information = Classification of the issuance per LuxSE's market information template.External Reviewer = Name of the firm providing external review (SPO, verification, certification, or assurance); "NONE" indicates no external review was conducted.HQ Country = Headquarters country of the external reviewer (No reviewer where External Reviewer = NONE)Region = Global North / Global South classification of the reviewer's headquarters, assigned on a territorial/economic-profile basis (N/A where External Reviewer = NONE) Methodology notes Data was hand-compiled from publicly available bond listings on the Luxembourg Stock Exchange websiteCo-reviewed bonds (i.e., bonds reviewed by more than one firm) were duplicated under the same ISIN, with one row per reviewer, so that market concentration calculations credit each reviewer fullyThe Global North/Global South classification follows a territorial and economic-profile basis rather than strict sovereign affiliation. License CC-BY 4.0 — you are free to share and adapt this data with attribution. Citation If you use this dataset, please cite: Garciduenas Nieto, S. (2026). Green Bonds External Reviewers – LuxSE, 2016–2026 V1. Zenodo. https://doi.org/10.5281/zenodo.22960742 And the associated paper: [full paper citation, once available] Contact Stephanie Garciduenas Nieto — [e-mail] / 0000-0002-1019-7674