Dataset and Supplementary Materials for: ESG Disclosure and Its Effect on the Profitability of Vietnamese Commercial Banks

This repository contains the research dataset and supplementary materials associated with a study examining the relationship between ESG disclosure and bank profitability in Vietnamese commercial banks. The dataset covers 20 Vietnamese commercial banks over the period 2020–2023 (80 bank-year observations). It includes financial indicators such as Return on Assets (ROA), Return on Equity (ROE), Capital Ratio (CAP), Deposit Ratio (DEP), Non-performing Loan Ratio (NPL), bank size (SIZE), ESG disclosure scores (ESG), and squared ESG values (SQESG). This repository contains three files: (1) Dataset_V1.xlsx: the original research dataset and variable documentation; (2) Statistical_Outputs.pdf: STATA outputs used in the empirical analysis; (3) ESG_Scoring_Methodology.pdf: documentation describing the construction of the ESG Disclosure Index based on Circular No. 96/2020/TT-BTC. These materials are provided to improve research transparency, reproducibility, and future academic use.