Hospitality and Tourism Industry from TR-HT

<p>Set of data used in the paper <em>The impact of ESG dimensions on firm risk of hospitality and tourism industry.</em></p> <p>The data were obtained from Thomson Reuters Eikon database (TR_Eikon), we selected those companies whose activity sector was H&amp;T regardless of their country of origin.&nbsp;The data are due in &quot;xls&quot; format and structured in two sheets.</p> <p>- the first sheet contains the selected companies, with the next information:&nbsp;</p> <ol> <li>Company Name</li> <li>NAICS Sector Code</li> <li>NAICS Subsector Code</li> <li>NAICS Industry Code</li> <li>NAICS National Industry Name</li> <li>Muestra Final: an indicator&nbsp;variable used to remark that the respective company is used in the study.</li> </ol> <p>- The second sheet contains the next&nbsp;information:</p> <ol> <li>Company Id: The Company Identificator. A number differentiating each company from the rest.</li> <li>Year: The year of the correspondig register.</li> <li>P_Crisis: &nbsp;Pandemic Crisis. Dummy variable coded 1 if year is 2020, 0 otherwise.</li> <li>F_Crisis Financial Crisis: Dummy variable coded 1 if year is from 2008 to 2012, 0 otherwise</li> <li>Firm_Size: Firm size. Logarithm of total asses</li> <li>Leverage: Leverage. Total debt to total assets</li> <li>ROA: Return on assets. EBITDA divided by total assets</li> <li>B_Gender: Gender diversity. Number of women directors as a percentage of total directors on the board</li> <li>B_Independence: Independence. number of independent directors as a percentage of total directors on the board</li> <li>B_Size:&nbsp; Board size. Number of directors on the board</li> <li>Duality: CEO duality. Dummy variable taking the value 1 if the chairperson of the board is the CEO and 0 otherwise</li> <li>ESG_Score: Evironmental Social and Governance Score. A weighted average relative rating based on reported environmental, social and governance information and ranges between 0 (worst) and 100 (best). It is provided by Eikon Thomson Reuters</li> <li>SOC_Score: Social Pillar Score. A weighted average relative rating based on reported social information and ranges between 0 (worst) and 100 (best). It is provided by Eikon Thomson Reuters</li> <li>GOV_Score: Governance Pillar Score. A weighted average relative rating based on reported governance information and ranges between 0 (worst) and 100 (best). It is provided by Eikon Thomson Reuters</li> <li>ENV_Score: Environmental Pillar Score. A weighted average relative rating based on reported environmental information and ranges between 0 (worst) and 100 (best). It is provided by Eikon Thomson Reuters</li> <li>Dependent variables</li> <li>D2D: Distance of Default. Merton&rsquo;s distance to default</li> <li>SD_R: Volatility of the stock returns. Standard deviation of daily stock returns</li> </ol>