Vendor Extracts Are Not Interchangeable: Public Replication and Reconciliation Materials

This repository contains the public, non-proprietary replication and outcome-reconciliation materials supporting the manuscript “Vendor Extracts Are Not Interchangeable: Measurement Instability and Governance Inference in Sustainability Assurance Data.” It includes the outcome-reconciliation workbook, evidence-to-outcome decision table, machine-readable aggregate output tables, validation code, README, data dictionary, variable-mapping document and file-integrity manifest. The study uses a balanced panel of 430 S&P 500 firms from 2010 to 2024, comprising 6,450 firm-years. The underlying ESG, governance and financial observations were obtained from commercially licensed sources and cannot be redistributed. This repository therefore contains no firm-level commercial observations, company identifiers, provider credentials or restricted vendor documentation. The included validation code checks the structure and arithmetic consistency of the released aggregate outputs. Re-estimation of the firm-level models requires lawful access to equivalent licensed source data. The study treats none of the compared vendor-derived assurance variables as a gold standard.