A GRI-Based ESG Disclosure Dataset for Palm Oil, Pulp and Paper, and Forestry Companies in Indonesia

This dataset contains Environmental, Social, and Governance (ESG) disclosure data for Indonesian forest-utilizing companies listed on the Indonesia Stock Exchange (IDX), covering fiscal years 2023-2024. ESG disclosure was assessed using 144 indicators derived from the Global Reporting Initiative (GRI) Standards through systematic dual-coder content analysis of annual reports and sustainability reports, with inter-coder reliability confirmed by Cohen's kappa coefficients of 0.85 to 0.91.

The main file (ESG_Dataset_Final.xlsx) contains 71 company-year observations from 41 unique companies across three forest-utilizing sectors: Palm Oil (37 observations), Pulp and Paper (21 observations), and Forestry and Wood Products (13 observations). The dataset comprises seven worksheets: README, GRI_Checklist (raw binary scores for 144 indicators), ESG_Scores (aggregated dimension and composite scores), Company_List (company identifiers and panel structure), Descriptive_Stats (summary statistics), Indicator_List (complete GRI indicator catalog), and Primary_Sources (list of source documents with access URLs).

The extended file (ESG_Dataset_Full_Repository.xlsx) provides 108 observations from 63 companies across seven sectors, enabling broader comparative analyses.

Each indicator was scored using a binary approach (1 = disclosed, 0 = not disclosed). ESG dimension scores are calculated as: Governance (72 items from GRI 102-103 and GRI 201-206), Environmental (32 items from GRI 301-308), and Social (40 items from GRI 401-419). The composite ESG score is the unweighted average of the three dimension scores.

This dataset is particularly relevant in the context of the European Union Deforestation Regulation (EUDR), which imposes due diligence obligations on companies exporting forest-risk commodities to the European market.