There's an R-centric organization working in this area. My own take is that it depends on the publication forum and domain expectations.
In general, there's a spectrum ranging from on-request to full-service. In olden days, authors would sometimes respond to unsolicited requests from peers or even provide a mailing address for the purpose. Today it may be posted, but link rot makes the data ephemeral unless hosted by a persistent administrator through a scheme such as doi.
Approaches at the alternative end are creating data objects in a bespoke package (which can do as little as providing a container for the object) on CRAN or github (still ephemeral). A package with all the scripts and data used is a similar approach. More helpful yet is a Docker image with the complete R version and accompanying base and contributed packages used, as well as the data. Or you could put that along with an open-source operating system version used in an ISO or provide a bootable SSD with everything.
From a practicality standpoint, however, I'd put the data in a git repository in csv form so it can be conveniently brought in with readr::read_csv as a tibble.