This dataset is the empirical analysis dataset for "The Driving Force of Corporate Competitiveness: From Profit-Driven to ESG Performance"

The following explanations are provided:First, since the article includes both firm-level control variables and city-level control variables, the data used in this study are constructed by matching and merging these two sources.Second, the data include the following variables: leverage ratio (Lev), return on total assets (Roa), cash flow ratio (Cashf), firm size (Size), firm age (Age), and proportion of independent directors (Indep), among others.Third, the firm-level microdata are sourced from the CSMAR and WIND databases, while the city-level macroeconomic data are obtained from the CEIC database, the China City Statistical Yearbook, and other statistical platforms and data repositories.

Missing values are imputed using the moving average method, and variables denominated in Renminbi (RMB) are deflated to account for inflation.Fourth, detailed calculation procedures are provided in the variable construction section of the article.Fifth, these data can be used to replicate and verify the findings and conclusions of this study.Sixth,It includes raw data and calculation results, which can be used to present the original content, such as descriptive statistics, omitted control variable information, instrumental variable tests, robustness checks, etc.