Replication Data for: "From Mandate to Market: Process-Tracing Brazil's 2026 Reversal of Mandatory Sustainability Reporting"

Replication package for the process-tracing case study of Brazil's 2026 reversal of mandatory IFRS S1/S2 sustainability disclosure (Resolução CVM 244). Contains three datasets: (1) coded chronological timeline of the regulatory episode, 2023-2027; (2) the cohort of eight publicly-traded companies identified as voluntary early adopters; (3) a registry of all primary and secondary sources used in the analysis, with direct URLs where publicly available. See README for details, including a disclosed data limitation regarding two documents (ABRASCA's letter and the CVM's Ofício response) not directly retrievable at the time of writing.