事后问责制是否有效——分析环境审计对企业ESG影响的效果和机制

IF 4.8 2区 经济学 Q1 BUSINESS, FINANCE
Tianqi Gan , Kangning Zhang , Jianguo Du , Liangliang Liu
{"title":"事后问责制是否有效——分析环境审计对企业ESG影响的效果和机制","authors":"Tianqi Gan ,&nbsp;Kangning Zhang ,&nbsp;Jianguo Du ,&nbsp;Liangliang Liu","doi":"10.1016/j.iref.2025.104392","DOIUrl":null,"url":null,"abstract":"<div><div>In the face of increasingly severe environmental protection pressures, enterprises need to balance the relationship between economic pressure and environmental responsibility. As an ex-post environmental policy, environmental auditing may beKey regulatory role in realizing this balance, which comprehensively supervises the production, operation and emission performance of enterprises, aims to assess and ensure the effective implementation of ecological protection measures, and becomes a special way of “post-event accountability” in the process of corporate environmental management. Based on the panel data of A-share listed companies from 2009 to 2021, the article analyzes the impact of environmental auditing on corporate ESG performance and its internal mechanism using a multi-period double-difference model.The results of the study show that: firstly, environmental auditing can help enterprises improve their ESG performance and make the environmental governance method of “post-event accountability” practicable; Secondly, environmental auditing has a positive impact on corporate ESG through inhibition, regulation and supervision effects, i.e., it can inhibit corporate “greenwashing” behavior and enhance the authenticity of environmental information disclosure; regulate corporate management and reduce the frequency of violations; strengthen public supervision duties and prompt the media to pay more attention to corporate environmental performance; and lastly, environmental auditing has a more obvious effect on the enhancement of ESG performance of state-owned enterprises and small-scale enterprises. The findings of this paper enrich the green governance effect of eco-auditing and expand the research on the impact of corporate ESG performance.</div></div>","PeriodicalId":14444,"journal":{"name":"International Review of Economics & Finance","volume":"103 ","pages":"Article 104392"},"PeriodicalIF":4.8000,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Is post-event accountability effective-analysis of the effect and mechanism of environmental auditing on corporate ESG impacts\",\"authors\":\"Tianqi Gan ,&nbsp;Kangning Zhang ,&nbsp;Jianguo Du ,&nbsp;Liangliang Liu\",\"doi\":\"10.1016/j.iref.2025.104392\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>In the face of increasingly severe environmental protection pressures, enterprises need to balance the relationship between economic pressure and environmental responsibility. As an ex-post environmental policy, environmental auditing may beKey regulatory role in realizing this balance, which comprehensively supervises the production, operation and emission performance of enterprises, aims to assess and ensure the effective implementation of ecological protection measures, and becomes a special way of “post-event accountability” in the process of corporate environmental management. Based on the panel data of A-share listed companies from 2009 to 2021, the article analyzes the impact of environmental auditing on corporate ESG performance and its internal mechanism using a multi-period double-difference model.The results of the study show that: firstly, environmental auditing can help enterprises improve their ESG performance and make the environmental governance method of “post-event accountability” practicable; Secondly, environmental auditing has a positive impact on corporate ESG through inhibition, regulation and supervision effects, i.e., it can inhibit corporate “greenwashing” behavior and enhance the authenticity of environmental information disclosure; regulate corporate management and reduce the frequency of violations; strengthen public supervision duties and prompt the media to pay more attention to corporate environmental performance; and lastly, environmental auditing has a more obvious effect on the enhancement of ESG performance of state-owned enterprises and small-scale enterprises. The findings of this paper enrich the green governance effect of eco-auditing and expand the research on the impact of corporate ESG performance.</div></div>\",\"PeriodicalId\":14444,\"journal\":{\"name\":\"International Review of Economics & Finance\",\"volume\":\"103 \",\"pages\":\"Article 104392\"},\"PeriodicalIF\":4.8000,\"publicationDate\":\"2025-07-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Review of Economics & Finance\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1059056025005556\",\"RegionNum\":2,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Review of Economics & Finance","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1059056025005556","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

面对日益严峻的环保压力,企业需要平衡好经济压力与环境责任的关系。环境审计作为一种事后环境政策,可能是实现这种平衡的关键监管角色,它对企业的生产经营和排放绩效进行全面监督,旨在评估和确保生态保护措施的有效实施,成为企业环境管理过程中的一种特殊的“事后问责”方式。本文基于2009 - 2021年a股上市公司面板数据,运用多期双差模型分析环境审计对企业ESG绩效的影响及其内在机制。研究结果表明:第一,环境审计可以帮助企业提高ESG绩效,使“事后问责”的环境治理方法具有可操作性;其次,环境审计通过抑制、调节和监督作用对企业ESG产生积极影响,即可以抑制企业“漂绿”行为,增强环境信息披露的真实性;规范公司管理,减少违规频次;加强公众监督职责,促使媒体更加关注企业的环境绩效;最后,环境审计对国有企业和小型企业ESG绩效的提升效果更为明显。本文的研究结果丰富了生态审计的绿色治理效果,拓展了对企业ESG绩效影响的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Is post-event accountability effective-analysis of the effect and mechanism of environmental auditing on corporate ESG impacts
In the face of increasingly severe environmental protection pressures, enterprises need to balance the relationship between economic pressure and environmental responsibility. As an ex-post environmental policy, environmental auditing may beKey regulatory role in realizing this balance, which comprehensively supervises the production, operation and emission performance of enterprises, aims to assess and ensure the effective implementation of ecological protection measures, and becomes a special way of “post-event accountability” in the process of corporate environmental management. Based on the panel data of A-share listed companies from 2009 to 2021, the article analyzes the impact of environmental auditing on corporate ESG performance and its internal mechanism using a multi-period double-difference model.The results of the study show that: firstly, environmental auditing can help enterprises improve their ESG performance and make the environmental governance method of “post-event accountability” practicable; Secondly, environmental auditing has a positive impact on corporate ESG through inhibition, regulation and supervision effects, i.e., it can inhibit corporate “greenwashing” behavior and enhance the authenticity of environmental information disclosure; regulate corporate management and reduce the frequency of violations; strengthen public supervision duties and prompt the media to pay more attention to corporate environmental performance; and lastly, environmental auditing has a more obvious effect on the enhancement of ESG performance of state-owned enterprises and small-scale enterprises. The findings of this paper enrich the green governance effect of eco-auditing and expand the research on the impact of corporate ESG performance.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
7.30
自引率
2.20%
发文量
253
期刊介绍: The International Review of Economics & Finance (IREF) is a scholarly journal devoted to the publication of high quality theoretical and empirical articles in all areas of international economics, macroeconomics and financial economics. Contributions that facilitate the communications between the real and the financial sectors of the economy are of particular interest.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信