2024-2000年上市公司企业绿色债券数据（did直接用）

Core Points - The article discusses the issuance of green bonds by listed companies from 2000 to 2024, highlighting the data collection and analysis methods used to assess the impact of green bond issuance on companies within the same industry [1][2]. - A total of over 68,000 samples from more than 5,700 companies were analyzed, with 5,400 companies providing complete data for 2024, ensuring the accuracy of the findings [2]. - The study references a methodology based on a Difference-in-Differences (DID) model to evaluate the effects of green bond issuance on other companies in the same industry [1][2]. Data and Variables - The dependent variable is the cost of issuing bonds, defined as the difference between the bond coupon rate and the yield of government bonds with the same maturity [2]. - Key independent variables include whether a company in the same industry has issued green bonds and the size of the company, measured by the natural logarithm of total assets [2]. - Control variables include financial leverage, profitability, growth, cash holdings, fixed asset ratio, company nature, listing status, audit quality, audit opinion, credit rating, and whether the bond is guaranteed [2]. Research Findings - The data indicates that the issuance of green bonds has spillover effects on other companies in the same industry, potentially influencing their financial performance and bond issuance strategies [1][2]. - The research aims to provide a comprehensive understanding of the mechanisms and performance outcomes associated with green bond issuance [1][2].