Replication package for “Rule-of-Law Digital Government and Corporate Social Responsibility Governance in Digital Firms: Evidence from China”

This replication package contains the data and Stata code required to reproduce the empirical results reported in the manuscript “Rule-of-Law Digital Government and Corporate Social Responsibility Governance in Digital Firms: Evidence from China.” The package includes (i) the core firm-year dataset used as the merge backbone, (ii) auxiliary raw component datasets used to construct controls and additional measures, (iii) datasets for robustness checks, heterogeneity analyses, mechanism tests, and instrumental-variable specifications, and (iv) a master Stata do-file that performs the merges, data cleaning (including winsorization and variable generation), and estimation.

Key external data sources include CSMAR (China Stock Market & Accounting Research Database), Huazheng ESG ratings (official website: https://www.chindices.com/esg-ratings.html), Bloomberg ESG score (https://www.bloombergchina.com/solution/sustainable-finance/
), and official Chinese statistical yearbooks (National Bureau of Statistics of China: https://www.stats.gov.cn/
). Some inputs (e.g., policy indicators and selected historical exposure measures) are hand-collected from official policy documents and historical materials; the resulting variables are provided in the deposited datasets.

A detailed README is included in the files and documents the contents, variable construction notes, and reproduction steps.