Hospitality and Tourism Industry from TR-HT

Set of data used in the paper The impact of ESG dimensions on firm risk of hospitality and tourism industry.

The data were obtained from Thomson Reuters Eikon database (TR_Eikon), we selected those companies whose activity sector was H&T regardless of their country of origin. The data are due in "xls" format and structured in two sheets.

- the first sheet contains the selected companies, with the next information: 

1. Company Name
2. NAICS Sector Code
3. NAICS Subsector Code
4. NAICS Industry Code
5. NAICS National Industry Name
6. Muestra Final: an indicator variable used to remark that the respective company is used in the study.

- The second sheet contains the next information:

1. Company Id: The Company Identificator. A number differentiating each company from the rest.
2. Year: The year of the correspondig register.
3. P_Crisis:  Pandemic Crisis. Dummy variable coded 1 if year is 2020, 0 otherwise.
4. F_Crisis Financial Crisis: Dummy variable coded 1 if year is from 2008 to 2012, 0 otherwise
5. Firm_Size: Firm size. Logarithm of total asses
6. Leverage: Leverage. Total debt to total assets
7. ROA: Return on assets. EBITDA divided by total assets
8. B_Gender: Gender diversity. Number of women directors as a percentage of total directors on the board
9. B_Independence: Independence. number of independent directors as a percentage of total directors on the board
10. B_Size:  Board size. Number of directors on the board
11. Duality: CEO duality. Dummy variable taking the value 1 if the chairperson of the board is the CEO and 0 otherwise
12. 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
13. 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
14. 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
15. 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
16. Dependent variables
17. D2D: Distance of Default. Merton’s distance to default
18. SD_R: Volatility of the stock returns. Standard deviation of daily stock returns