Supporting Data and Illustrative Sample for Semantic Similarity-Based Cybersecurity Disclosure Measurement in Indonesian Annual Reports, 2022–2024

This repository provides limited supporting data for a study on semantic-similarity-based measurement of cybersecurity disclosure in annual reports of 201 Indonesian listed companies during 2022–2024. The public package contains an illustrative anonymized sample of 30 firm-year observations, a data dictionary, and aggregate summary statistics supporting the associated conference paper. The complete firm-year dataset, sentence-level corpus, raw annual-report documents, and complete validation data are not included in this public record. The full research dataset is available from the corresponding author upon reasonable request.