Replication Data for: Carbon Disclosure Quality and Corporate Shared Value: The Moderating Role of Internal Control in the Chinese Context

Dataset Description Dataset Description Dataset Name: Carbon Disclosure Quality, Internal Control, and Corporate Shared Value (2010–2023) Data Source: Collected from corporate annual reports and environmental disclosure documents, with manual scoring for quality assessment. Time Range: 2010 to 2023 Dataset Size: 17,052 records Main Variables: Carbon Disclosure Quality (CDQ): A manually scored indicator of corporate carbon information disclosure quality. Internal Control (IC): An evaluation of corporate governance and compliance effectiveness. Corporate Shared Value (CSV): A comprehensive assessment of corporate economic, social, environmental value. Company ID (Code): Unique identifier for each company. Year (year): The corresponding year of the data. Data Format: XLS file, covering multiple industries.数据集描述 数据集名称：碳披露质量、内部控制与企业共享价值（2010–2023） 数据来源：采集自企业年度报告与环境披露文件，并通过人工评分开展质量评估 时间范围：2010年至2023年 数据集规模：共计17052条记录 主要变量： 碳披露质量（Carbon Disclosure Quality, CDQ）：用于衡量企业碳信息披露质量的人工评分指标 内部控制（Internal Control, IC）：针对企业治理与合规有效性的评估指标 企业共享价值（Corporate Shared Value, CSV）：对企业经济、社会与环境价值的综合评估指标 公司ID（Code）：每家企业的唯一标识符 年份（year）：数据对应的统计年度 数据格式：采用XLS文件格式，覆盖多行业领域