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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Main Authors: Shasha Huang, Chang Luo, Zunhong Zhu
Format: Article
Language:English
Published: Elsevier 2025-06-01
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.
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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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