Replication data and code for 'Disclosure quality under regulatory simplification: evidence from CSRD reports before and after the Omnibus'

Replication deposit for a two-period firm-level study of climate disclosure quality under the CSRD around the 2026 Omnibus scope reduction: 188 EU firms, 376 reports, coded on a ten-dimension instrument with a frozen LLM prompt. Contains the coding instrument, the locked sampling frame and seeded draw, coded scores, full validation output (human agreement, page-citation verification, ClimateBERT and deterministic text metrics), the EFRAG cross-check, and analysis code. Report PDFs and the Sustainability Reporting Navigator export are excluded for copyright and licence reasons; a manifest with source URLs and SHA-256 checksums supports retrieval and verification.