Datasets related to artificial intelligence, pollution abatement, and environmental regulations from 2012 to 2024.

The rationale for selecting manufacturing firms as the research subjects is that the manufacturing sector is the primary source of industrial pollution emissions, with its wastewater and waste gas pollutants accounting for the major share of total industrial emissions.

Therefore, studying pollution abatement in manufacturing has significant practical implications. The data sources of this study mainly include the following aspects: financial data and corporate governance data are obtained from the CSMAR database; pollution emission data are obtained from the CSMAR Environmental Database, including emissions of pollutants such as chemical oxygen demand, ammonia nitrogen, total nitrogen, total phosphorus, sulfur dioxide, nitrogen oxides, and soot; environmental penalty data are obtained from the Public Environmental Research Center website and the CSMAR Environmental Regulation Database; environmental investment data are obtained from annual reports of listed companies, manually compiled from the detailed items of "construction in progress" and "administrative expenses"; ISO14001 certification data are obtained from the "Environmental Regulation and Certification Disclosure" sub-database within the CSMAR Environmental Research Database.