Determinants of Corporate Water Efficiency: The Roles of Management and Governance Instruments in BRICS Companies

This repository contains the processed dataset, variable documentation, and supporting materials used in the study “Determinants of Corporate Water Efficiency: The Roles of Management and Governance Instruments in BRICS Companies”. The study analyzes corporate water efficiency in BRICS companies over the 2017–2021 period. The dataset includes variables related to water efficiency, corporate governance mechanisms, sustainability management instruments, ownership structure, and firm-level characteristics used in the empirical analysis. Some source data were obtained from third-party databases and may be subject to access restrictions or licensing conditions. Therefore, this repository provides the research materials that can be openly shared, together with documentation describing the data treatment, variable construction, sample selection procedures, and methodological choices adopted in the study. The purpose of this repository is to enhance transparency, replicability, and reuse of the research materials. Users should cite both this repository and the related article when using the dataset or documentation.