Это многословно и, вероятно, неэффективно, но оно выполняет работу, используя вложенные фреймы данных.
library(dplyr)
library(purrr)
library(readr)
library(tidyr)
"ROW,ISIN,YEAR,DIRECTOR_NAME,DIRECTOR_ID
1,US9898171015,2006,Thomas (Tom) E Davin,2247441792
2,US9898171015,2006,Matthew (Matt) L Hyde,4842568996
3,US9898171015,2007,James (Jim) M Weber,3581636766
4,US9898171015,2007,Matthew (Matt) L Hyde,4842568996
5,US9898171015,2007,David (Dave) M DeMattei,759047198
6,US9898171015,2008,James (Jim) M Weber,3581636766
7,US9898171015,2008,Matthew (Matt) L Hyde,4842568996
8,US9898171015,2008,David (Dave) M DeMattei,759047198
9,US9898171015,2009,William (Bill) Milroy Barnum Jr,20462211719
10,US9898171015,2009,James (Jim) M Weber,3581636766
11,US9898171015,2009,Matthew (Matt) L Hyde,4842568996
12,US9898171015,2009,David (Dave) M DeMattei,759047198
13,US9898171015,2010,William (Bill) Milroy Barnum Jr,20462211719
14,US9898171015,2010,James (Jim) M Weber,3581636766
15,US9898171015,2010,Matthew (Matt) L Hyde,4842568996
16,US9898171015,2011,Sarah (Sally) Gaines McCoy,11434863691
17,US9898171015,2011,William (Bill) Milroy Barnum Jr,20462211719
18,US9898171015,2011,James (Jim) M Weber,3581636766
19,US9898171015,2011,Matthew (Matt) L Hyde,4842568996
20,US9898171015,2012,Sarah (Sally) Gaines McCoy,11434863691
21,US9898171015,2012,Ernest R Johnson,40425210975
22,US9898171015,2013,Sarah (Sally) Gaines McCoy,11434863691
23,US9898171015,2013,Ernest R Johnson,40425210975
24,US9898171015,2013,Travis D Smith,53006212569
25,US9898171015,2014,Sarah (Sally) Gaines McCoy,11434863691
26,US9898171015,2014,Ernest R Johnson,40425210975
27,US9898171015,2014,Travis D Smith,53006212569
28,US9898171015,2015,Kalen F Holmes,11051172801
29,US9898171015,2015,Sarah (Sally) Gaines McCoy,11434863691
30,US9898171015,2015,Ernest R Johnson,40425210975
31,US9898171015,2015,Travis D Smith,53006212569
32,US9898171015,2016,Sarah (Sally) Gaines McCoy,11434863691
33,US9898171015,2016,Ernest R Johnson,40425210975
34,US9898171015,2016,Travis D Smith,53006212569
35,US9898171015,2017,Sarah (Sally) Gaines McCoy,11434863691
36,US9898171015,2017,Scott Andrew Bailey,174000000000
37,US9898171015,2017,Ernest R Johnson,40425210975
38,US9898171015,2017,Travis D Smith,53006212569
" %>%
read_csv() %>%
group_by(ISIN, YEAR) %>%
nest(.key = "OTHER_DATA") %>%
group_by(ISIN) %>%
mutate(OTHER_DATA_LAG = lag(OTHER_DATA, 1),
OTHER_DATA_LEAD = lead(OTHER_DATA, 1),
KEEP = pmap(list(OTHER_DATA_LAG, OTHER_DATA, OTHER_DATA_LEAD), function(x, y, z) {
isTRUE(all_equal(x["DIRECTOR_ID"], y["DIRECTOR_ID"])) ||
isTRUE(all_equal(y["DIRECTOR_ID"], z["DIRECTOR_ID"]))
})) %>%
filter(unlist(KEEP)) %>%
select(-OTHER_DATA_LAG, -OTHER_DATA_LEAD, -KEEP) %>%
unnest() %>%
ungroup()