Does Accountability Audit of Natural resources promote green innovation in heavily polluting enterprises? Evidence from China

Cailou Jiang (), Rong Liu and Jie Han
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Cailou Jiang: Nanjing University of Information Science and Technology
Rong Liu: Nanjing University of Information Science and Technology
Jie Han: Nanjing University of Information Science and Technology

Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, 2024, vol. 26, issue 4, No 60, 9685-9710

Abstract: Abstract The pilot of Accountability Audit of Natural resources (AANR) is an important initiative for the Communist Party of China Central Committee to eradicate environmental pollution and promote the construction of ecological civilization. The purpose of this study is to explore the relationship between AANR and green innovation in heavily polluting enterprises, so as to promote regional sustainable development. With a sample of the national key monitoring enterprises in China from 2011 to 2018, this paper investigates the impact of AANR on green innovation in heavily polluting enterprises by applying the multi-period difference-in-differences model. The results indicate that AANR significantly promotes green innovation in heavily polluting enterprises. The results of mechanism testing indicate that AANR stimulates green innovation by promoting government environmental governance and government innovation-driven strategy. The heterogeneity testings indicate that the promoting effect of AANR on green innovation in heavily polluting enterprises is more significant in regions with higher environmental carrying capacity, higher pressure of GDP achievement and higher transparency of government environmental information. Therefore, China should deepen the enforcement of AANR to promote the green transformation of heavily polluting enterprises.

Keywords: Accountability Audit of Natural resourcess; Green innovation; Government environmental governance; Government innovation-driven strategy (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s10668-023-03114-2

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