Data and Supplementary Materials for Environmental Disclosure Study in Ghana

This repository contains the dataset and supporting materials used in the analysis of environmental disclosure practices in the hospitality sector in Ghana. The files include the cleaned dataset for 192 hotels and catering establishments across 16 administrative regions, as well as intermediate data processing outputs and constructed variables such as corporate social responsibility indicators and financial capacity measures.本仓库包含用于分析加纳酒店业环境披露实践的数据集及配套辅助材料。所收录文件涵盖覆盖加纳16个行政区域的192家酒店及餐饮机构的清洗后数据集，同时还包含数据处理中间产出文件以及衍生变量，例如企业社会责任（Corporate Social Responsibility）指标与财务能力衡量指标。