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.本仓库收录了研究《金砖国家（BRICS）企业水资源效率的决定因素：管理层与治理工具的作用》所使用的经过预处理的数据集、变量说明文档及配套辅助材料。本研究针对2017至2021年间金砖国家企业的水资源效率展开分析，数据集涵盖实证分析中用到的水资源效率、公司治理机制、可持续性管理工具、股权结构及企业层面特征等相关变量。部分源数据源自第三方数据库，可能受访问限制及许可条款约束。因此，本仓库仅提供可公开分享的研究材料，并附含说明文档，详述本研究中的数据处理流程、变量构建方法、样本筛选步骤及方法论选择。本仓库旨在提升研究材料的透明度、可复现性与复用性。使用者在使用本数据集或说明文档时，需同时引用本仓库及相关研究文章。