Dataset of ESG disclosure scores and sustainable efficiency of Vietnamese banks based on PhoBERT and bootstrap DEA.

This dataset includes ESG (Environmental, Social, and Governance) disclosure and sustainable efficiency scores of Vietnamese commercial banks. ESG scores are constructed from financial and sustainability reports using PhoBERT, a deep learning model for Vietnamese text, enabling systematic quantification of ESG disclosures in an emerging market context. The dataset integrates ESG indicators with efficiency scores estimated using bootstrap Data Envelopment Analysis (DEA), providing both disclosure-based and performance-based measures.