Study on the Impact of Outgoing Audit of Natural Resource Assets of Leading Cadres on ESG Performance of Enterprises

Siqi Yang ()
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Siqi Yang: China Agricultural University, International College Beijing

A chapter in Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024), 2024, pp 345-356 from Springer

Abstract: Abstract In recent years, due to the increasing national attention to environmental problems, the impact of environmental regulation on micro-enterprises has become the research focus of academic circles. The outgoing audit system of leading cadres’ natural resource assets is one of the most popular management system to regular the behavior of regional micro-enterprises in China. To discuss the influence of the outgoing audit of leading cadres’ natural resource assets on the ESG performance of heavily polluting enterprises, this paper adopts the method of multi-stage double difference to study the data of heavily polluting enterprises from 2011 to 2017. The results are as follows: the outgoing audit of leading cadres’ natural resource assets will improve the ESG performance of heavily polluting enterprises and will vary with the degree of marketization. The results of this paper show that the implementation of the audit of natural resource assets will bring some practical influence to micro-enterprises.

Keywords: leading cadres of natural resources assets outgoing audit; heavy pollution enterprises; enterprise ESG performance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-459-4_43

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DOI: 10.2991/978-94-6463-459-4_43

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