Dataset for "Sustainability Disclosure Regulation, Financial-Sector Adjustment, and Institutional Pathways to Sustainable Economic Growth: Evidence from India's BRSR Regime"

This dataset supports the study entitled "Sustainability Disclosure Regulation, Financial-Sector Adjustment, and Institutional Pathways to Sustainable Economic Growth: Evidence from India's BRSR Regime." The dataset comprises a balanced panel of 400 non-financial firms listed on the National Stock Exchange (NSE) of India from April 2015 to March 2024, yielding 43,200 firm-month observations. It includes a BRSR-aligned Sustainability Disclosure Index (SDI_BRSR), market valuation measures, liquidity indicators, systematic-risk exposure, and institutional ownership variables. The dataset was compiled from publicly available sources, including annual reports, Business Responsibility Reports (BRR), Business Responsibility and Sustainability Reports (BRSR), stock-exchange disclosures, shareholding disclosures, and related corporate reporting documents. The disclosure index measures reporting intensity and transparency and should not be interpreted as an independently verified measure of sustainability performance. The dataset is provided to facilitate transparency, replication, and further research on sustainability disclosure and financial market adjustment in emerging market settings.