Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction?
The Chinese government proposed the policy of the leading officials’ accountability audit of natural resources (AANR) in 2013 and launched pilot audits in some regions in 2014. In order to explore whether AANR reduces corporate environmental pollution, this paper validates the impact of AANR on corp...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-12-01
|
| Series: | Carbon Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/17583004.2024.2317282 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850104006344441856 |
|---|---|
| author | Dan Yu Kewei Hu Yugui Hao |
| author_facet | Dan Yu Kewei Hu Yugui Hao |
| author_sort | Dan Yu |
| collection | DOAJ |
| description | The Chinese government proposed the policy of the leading officials’ accountability audit of natural resources (AANR) in 2013 and launched pilot audits in some regions in 2014. In order to explore whether AANR reduces corporate environmental pollution, this paper validates the impact of AANR on corporate emission reduction using a multi-period difference-in-difference (DID) method based on a sample of Chinese A-share heavy-polluting corporations from 2010 to 2017. The results indicated that AANR can significantly reduce corporate pollutant emissions, with legitimacy pressures and resource dependence playing a mediating role. Further research found that the AANR promoted emission reduction more strongly for large-sized corporations and political connection corporations, and more significantly for corporations with higher internal and external governance levels. Policy effects were more significant in regions with favorable economic growth and legalization. The above findings verify the effect of government audits on micro corporation pollution management, enrich the theoretical system of AANR research, and provide meaningful empirical evidence for AANR's further improvement. |
| format | Article |
| id | doaj-art-bc3da89e6eb44b92b8087315cb22dd7b |
| institution | DOAJ |
| issn | 1758-3004 1758-3012 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Carbon Management |
| spelling | doaj-art-bc3da89e6eb44b92b8087315cb22dd7b2025-08-20T02:39:25ZengTaylor & Francis GroupCarbon Management1758-30041758-30122024-12-0115110.1080/17583004.2024.2317282Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction?Dan Yu0Kewei Hu1Yugui Hao2Jiyang College, Zhejiang A&F University, Zhuji, ChinaCollege of Economics and Management, Zhejiang A&F University, Hangzhou, ChinaCollege of Economics and Management, Zhejiang A&F University, Hangzhou, ChinaThe Chinese government proposed the policy of the leading officials’ accountability audit of natural resources (AANR) in 2013 and launched pilot audits in some regions in 2014. In order to explore whether AANR reduces corporate environmental pollution, this paper validates the impact of AANR on corporate emission reduction using a multi-period difference-in-difference (DID) method based on a sample of Chinese A-share heavy-polluting corporations from 2010 to 2017. The results indicated that AANR can significantly reduce corporate pollutant emissions, with legitimacy pressures and resource dependence playing a mediating role. Further research found that the AANR promoted emission reduction more strongly for large-sized corporations and political connection corporations, and more significantly for corporations with higher internal and external governance levels. Policy effects were more significant in regions with favorable economic growth and legalization. The above findings verify the effect of government audits on micro corporation pollution management, enrich the theoretical system of AANR research, and provide meaningful empirical evidence for AANR's further improvement.https://www.tandfonline.com/doi/10.1080/17583004.2024.2317282Leading official’s accountability audit of natural resourcesmicro corporationsemissions reductiongovernment audits |
| spellingShingle | Dan Yu Kewei Hu Yugui Hao Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction? Carbon Management Leading official’s accountability audit of natural resources micro corporations emissions reduction government audits |
| title | Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction? |
| title_full | Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction? |
| title_fullStr | Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction? |
| title_full_unstemmed | Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction? |
| title_short | Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction? |
| title_sort | can china s leading officials accountability audit of natural resources policy promote corporate emissions reduction |
| topic | Leading official’s accountability audit of natural resources micro corporations emissions reduction government audits |
| url | https://www.tandfonline.com/doi/10.1080/17583004.2024.2317282 |
| work_keys_str_mv | AT danyu canchinasleadingofficialsaccountabilityauditofnaturalresourcespolicypromotecorporateemissionsreduction AT keweihu canchinasleadingofficialsaccountabilityauditofnaturalresourcespolicypromotecorporateemissionsreduction AT yuguihao canchinasleadingofficialsaccountabilityauditofnaturalresourcespolicypromotecorporateemissionsreduction |