1. Short Description The Mannheim Privacy Policy Panel (MaPPP) contains the texts of 1,775,388 million privacy policies posted by 311,539 German firms between 2012 and 2021. The files were collected from the Internet Archive via the Wayback Machine. The MaPPP is an unbalanced quarterly panel. For details on the data construction, consult the data appendix of the following paper: Ganglmair, B., J. Krämer, and J. Gambato. 2024. Regulatory Compliance with Limited Enforceability: Evidence from Privacy Policies. Unpublished manuscript, available at https://ssrn.com/abstract=4600876. 2. Data Files The repository contains 40 RDA files (R data files) with quarterly observations from Q1 2012 through Q4 2021. Each RDA file contains a data frame "mappp.policies" with 6 variables. The unique identifier for a policy is a firm_ID-period combination. Variable Description Example firm_ID firm identifier (crefo number; with suffix DE the same as the Orbis' BvDID 2010000001 period Quarter of the observation, in date format. January 1 (-01-01) is Q1; April 1 (-04-01) is Q2; July 1 (-07-01) is Q3; October 1 (-10-01) is Q4. 2018-07-01 date Date the policy was posted 2018-08-31 content Text of the privacy policy. (string) wordcount Simple word count 2522 URL URL of the privacy policy (not the Web Archive's address) http://wiener-conditorei.de/datenschutz/ 3. Data Access Access is restricted. Contact Bernhard Ganglmair at b.ganglmair@gmail.com if you are interested in using the MaPPP for your research. 4. Citation Cite the following paper when using the data: Ganglmair, B., J. Krämer, and J. Gambato. 2024. Regulatory Compliance with Limited Enforceability: Evidence from Privacy Policies. Unpublished manuscript, available at https://ssrn.com/abstract=4600876.