【更新】2024-2000上市公司重污染企业数据、上市公司重污染行业

Core Insights - The article presents a comprehensive dataset of over 1,700 heavily polluting companies and industries in China, with more than 15,000 samples, structured in a panel data format for ease of use in research [1][5]. Group 1: Basic Information - The dataset includes essential information such as stock codes, accounting years, company IDs, industry names, registration addresses, and major changes [1]. - It provides geographical coordinates for office and registration locations, as well as contact details for company secretaries and representatives [1]. Group 2: Financial Indicators - Key financial metrics included are total assets, total liabilities, asset-liability ratios, net profits attributable to shareholders, operating revenues, and various liquidity ratios [1]. - The dataset also covers ratios related to equity, long-term assets, and financial leverage, providing a detailed view of the companies' financial health [1]. Group 3: Ownership Structure - Information on the largest shareholders, their ownership percentages, and the nature of control is included, along with details on the separation of ownership and control [1]. Group 4: Executive Information and Compensation - The dataset details the composition of the management team, including the number of executives, their gender distribution, and total compensation figures [1]. - It also highlights the shareholding status of executives and board members, providing insights into their financial stakes in the companies [1]. Group 5: Innovation Metrics - The dataset includes research and development (R&D) expenditures, intensity, and the number of R&D personnel, along with the proportion of capitalized R&D [2]. - It also tracks the number of patents held by companies, including types such as invention patents and utility models [3]. Group 6: Control Variables - Additional control variables are provided, including cash flow metrics, return on assets (ROA), and various profitability ratios [4]. - The dataset also includes metrics for operational efficiency and cost management, such as operating profit margins and expense ratios [4]. Group 7: Industry Classification - Heavily polluting industries are classified based on guidelines from the China Securities Regulatory Commission and the Ministry of Environmental Protection, covering sectors like coal, textiles, and petrochemicals [4][7]. - The classification is crucial for understanding the environmental impact and regulatory scrutiny faced by these industries [4].