Data and code: In-house Computational Infrastructure and Carbon Disclosure Quality: Evidence from Internet Data Center Licensing of Chinese Listed Firms

The empirical analysis is based on authoritative data sources, primarily obtained from the CSMAR database. This study employs panel data of Chinese A-share listed companies over the period 2017-2023 to investigate how in-house computational infrastructure influences the quality of corporate carbon disclosure. The key identification variable is whether a firm possesses an Internet Data Center (IDC) operating license approved by the Ministry of Industry and Information Technology (MIIT), which reflects the establishment of proprietary computational capacity rather than reliance on third-party cloud services.