The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method
To encourage officials to fulfill their entrusted environmental accountability, the outgoing audit of natural resources assets (OANRA) was implemented in various cities in China from 2015 to 2017. This study investigates the spatial spillover effects of the OANRA policy on industrial pollution reduc...
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| Language: | English |
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Elsevier
2025-06-01
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| Series: | Sustainable Futures |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666188825001686 |
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| author | Shasha Huang Chang Luo Zunhong Zhu |
| author_facet | Shasha Huang Chang Luo Zunhong Zhu |
| author_sort | Shasha Huang |
| collection | DOAJ |
| description | To encourage officials to fulfill their entrusted environmental accountability, the outgoing audit of natural resources assets (OANRA) was implemented in various cities in China from 2015 to 2017. This study investigates the spatial spillover effects of the OANRA policy on industrial pollution reduction by developing spatial difference-in-differences (SDID) models. According to the findings obtained, the OANRA policy has a significant negative impact on the level and intensity of industrial wastewater and sulfur dioxide emissions. The policy has also significantly reduced the level and intensity of industrial wastewater and sulfur dioxide emissions in surrounding areas, revealing significant spatial spillover effects. But there is still significant room for improvement in effectively suppressing industrial smoke and dust. It was also found that this effect was more significant in the eastern and central regions, as well as in cities with better fiscal conditions. Finally, the impact of policy is mainly through green technological innovation, while the intermediary role of environmental governance level is not significant. The study proposed that the OANRA be used as a widespread supervision policy to combat environmental degradation. Cross-regional cooperation in the OANRA should be strengthened, and collaboration should be coordinated to promote the governance of various pollutants. |
| format | Article |
| id | doaj-art-042bdf140cba4ae8a75cb734a32bbc53 |
| institution | DOAJ |
| issn | 2666-1888 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Sustainable Futures |
| spelling | doaj-art-042bdf140cba4ae8a75cb734a32bbc532025-08-20T03:20:16ZengElsevierSustainable Futures2666-18882025-06-01910059810.1016/j.sftr.2025.100598The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences methodShasha Huang0Chang Luo1Zunhong Zhu2School of Economics and Management, Jiangsu University of Science and Technology, Zhenjiang, 212100, ChinaCollege of Finance, Nanjing Agricultural University, Nanjing, 210095, ChinaCorresponding author at: Jiangsu Provincial Smart Engineering Audit Research Center, Nanjing Audit University, Nanjing, 211815, China.; School of Economics and Management, Jiangsu University of Science and Technology, Zhenjiang, 212100, China; College of Finance, Nanjing Agricultural University, Nanjing, 210095, China; Jiangsu Provincial Smart Engineering Audit Research Center, Nanjing Audit University, Nanjing, 211815, ChinaTo encourage officials to fulfill their entrusted environmental accountability, the outgoing audit of natural resources assets (OANRA) was implemented in various cities in China from 2015 to 2017. This study investigates the spatial spillover effects of the OANRA policy on industrial pollution reduction by developing spatial difference-in-differences (SDID) models. According to the findings obtained, the OANRA policy has a significant negative impact on the level and intensity of industrial wastewater and sulfur dioxide emissions. The policy has also significantly reduced the level and intensity of industrial wastewater and sulfur dioxide emissions in surrounding areas, revealing significant spatial spillover effects. But there is still significant room for improvement in effectively suppressing industrial smoke and dust. It was also found that this effect was more significant in the eastern and central regions, as well as in cities with better fiscal conditions. Finally, the impact of policy is mainly through green technological innovation, while the intermediary role of environmental governance level is not significant. The study proposed that the OANRA be used as a widespread supervision policy to combat environmental degradation. Cross-regional cooperation in the OANRA should be strengthened, and collaboration should be coordinated to promote the governance of various pollutants.http://www.sciencedirect.com/science/article/pii/S2666188825001686Outgoing audit of natural resource assetsEnvironmental auditingEnvironmental governanceSpatial difference-in-differences model |
| spellingShingle | Shasha Huang Chang Luo Zunhong Zhu The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method Sustainable Futures Outgoing audit of natural resource assets Environmental auditing Environmental governance Spatial difference-in-differences model |
| title | The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method |
| title_full | The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method |
| title_fullStr | The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method |
| title_full_unstemmed | The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method |
| title_short | The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method |
| title_sort | spatial spillover effect of china s outgoing audit of natural resource assets on industrial pollution evidence from a spatial difference in differences method |
| topic | Outgoing audit of natural resource assets Environmental auditing Environmental governance Spatial difference-in-differences model |
| url | http://www.sciencedirect.com/science/article/pii/S2666188825001686 |
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