Pollution discharge fees of listed companies 2010-2020 & environmental disclosure level of heavy pollution industry - original data and calculation results

One 、 The level of environmental information disclosure of heavy pollution industries

1、 Data sources ： See the attachment

2、 time span ：2009-2020

3、 Regional scope ： The identification of heavy pollution industries is mainly based on the Ministry of environmental protection 2008 year 6 Released on 《 Catalogue of classified management of environmental protection verification industry of listed companies 》（ Environmental letter [2008]373 Number ）、《 Guidelines for environmental information disclosure of listed companies 》（ Solicitation draft ）（ Environmental letter [2010]78 Number ） And the China Securities Regulatory Commission 2012 In the revised 《 Industry classification guidelines for listed companies 》

4、 Data description ：

The shared file contains calculations do file .eidhard and eidsoft Refers to hard disclosure and soft disclosure , The basis for classification is whether quantitative disclosure can be made

Environmental information disclosure level	First level indicators
	Environmental management
	Environmental supervision and certification
	Environmental information disclosure carrier
	Environmental liabilities
	Environmental performance and governance

Some of the data are as follows ：

Two 、 Data of pollutant discharge fees of listed companies

1、 Data sources ： Annual report of listed company

2、 time span ：2010-2020

3、 Regional scope ： The national

Some of the data are as follows

Related research ：

[1] Xu Helian , Deng Yuping . Does foreign direct investment cause China's environmental pollution ?—— Research on spatial metrology based on China's inter provincial panel data [J]. Manage the world , 2012(02):36-49.

[2] Yuan Xiaoling , Zhang Baoshan , Yang Wanping . Research on China's total factor energy efficiency based on environmental pollution [J]. China's industrial economy , 2009, 000(002):76-86.

[3] Xia Youfu . Foreign investment in China's pollution intensive industries , Research on consequences and countermeasures [J]. Manage the world , 1999, 000(003):109-123.

[4] Package group , Peng Shuijun . Economic growth and environmental pollution : Simultaneous Equation Estimation Based on panel data [J]. The world economy , 2006, 029(011):48-58.

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