Replication Deposit for 'Measuring Carbon Avoidance Efficiency: Six Orders of Magnitude in Climate Equities'

Replication materials for Pazos (2026), 'Measuring Carbon Avoidance Efficiency: Six Orders of Magnitude in Climate Equities' (submitted to Sustainability). Contents: (i) the complete library of 34 sector-specific physics proxy models used to compute the Climate Efficiency Ratio (CER) — 33 operational plus Natural Gas Distribution, retained as an excluded-sector case study documented as CER-inapplicable; (ii) anonymized per-firm inputs (five variables per firm) for the 187-firm Project Drawdown V2-aligned universe, along with panel data (1,451 firm-quarter observations across 2024Q1–2025Q4), a canonical baseline library, the 60-firm classifier-calibration sample, and a data dictionary; (iii) a deterministic Python calculator (scripts/cer_calculator.py) reproducing every CER value in the paper from the per-firm inputs via Equations 1 and 3; (iv) twelve analysis scripts mapped to the tables and figures of the article and Supplementary Material, all bootstraps seeded for bit-identical reproducibility. A confidential concordance mapping sector codes to firm identities is available to the editor and referees during peer review and will be added to this record as version 2.1 upon acceptance.