Circularity vocabulary in the Form 10-K filings of US textile, apparel and apparel-retail registrants, 2001–2026: EDGAR full-text search results, retrieved passages, passage coding and analysis code

Data and code for the article "Circular economy talk and substance in mandatory annual reports: evidence from US textile and apparel firms, 2001–2026". Version 1 holds the population of 606 EDGAR registrants in sixteen textile, apparel, footwear and apparel-retail SIC codes, the 825 archived EDGAR full-text search responses (17 circularity concepts, 33 search strings, 23 September 2026) and the 606 EDGAR submissions records. Version 2 adds the passage-level analysis: every occurrence (814) of a matched string in the 282 matched 10-K documents, extracted with a 900-character context window and the 10-K item; the 382 unique passages; the codebook; two independent coding passes with reasons; the adjudicated final codes (unrelated / regulatory or risk / generic / product claim / substantive), practice types and objects; registrant-level indicators for the 254 at-risk registrants; and the scripts that reproduce every number, table and figure in the article. Files: src_M17_final.zip (version 1 source data and code); M17_v2_passage_coding.zip (passages, codebook, coding passes, final codes, results and scripts; see FILE_MANIFEST.txt inside); M17_v2_retrieved_documents_part1of3.zip to part3of3.zip (the 282 retrieved 10-K documents as downloaded from EDGAR on 26 September 2026; the three parts extract into one folder). All source data are public records of the US Securities and Exchange Commission. Data are licensed CC BY 4.0; code is licensed MIT.