Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms?
Corporate green development (GD) is critical for realizing China’s double carbon targets, and government environmental auditing is an essential path for supervising the GD behavior of enterprises. However, the effect of government environmental auditing on corporate GD has not been thoroughly invest...
Gespeichert in:
| Veröffentlicht in: | Environmental research letters 2024-07, Vol.19 (7), p.74054 |
|---|---|
| Hauptverfasser: | , , , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | |
|---|---|
| container_issue | 7 |
| container_start_page | 74054 |
| container_title | Environmental research letters |
| container_volume | 19 |
| creator | Wang, Hongxia Tang, Ziru Zhang, Zenglian Deng, Wenyueyang |
| description | Corporate green development (GD) is critical for realizing China’s double carbon targets, and government environmental auditing is an essential path for supervising the GD behavior of enterprises. However, the effect of government environmental auditing on corporate GD has not been thoroughly investigated, particularly through the path of improving fiscal transparency. This study takes Chinese A-share listed companies in heavily polluting industries from 2011 to 2022 as the sample and uses statistical models to empirically test the effects. The results indicate that government environmental auditing can significantly facilitate corporate GD by improving fiscal transparency. Government auditing functions to
checking
and
preventing environmental pollution issues
can promote enterprises’ GD. The function of
preventing pollution issues
has the most substantial promotion effect. The analysis of regional heterogeneity indicates that government environmental auditing in the western region has the strongest effect. The conclusion of this study provides theoretical support and guidance for strengthening government environmental auditing, improving government fiscal transparency, and promoting the GD of enterprises. |
| doi_str_mv | 10.1088/1748-9326/ad57d6 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_crossref_primary_10_1088_1748_9326_ad57d6</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><doaj_id>oai_doaj_org_article_9c37601ce0d1432cacf1535732f586df</doaj_id><sourcerecordid>3073643830</sourcerecordid><originalsourceid>FETCH-LOGICAL-c331t-dfcdfdc53dab0c5b6dc2d01127f5ba4521a8032a11775da34a313de7198d4eca3</originalsourceid><addsrcrecordid>eNp9kc1r3DAQxU1JoPnovUdBD73EieSxLO-phKVtAoFckrOYlUYbLV7JleyF_e_jXZe0h5DTDI83v5nhFcVXwa8Fb9sboeq2XEDV3KCVyjafirM36eS__nNxnvOGc1lL1Z4V4xIDW8cdpbClMDAKO5_isceO4Wj94MOaYbDM-WwmbUgYco-JgtmzPsVtHIgNL8TWiSgwSzvqYn-ERcdeCHf7so9dNx5Bzqdt_nFZnDrsMn35Wy-K518_n5Z35cPj7_vl7UNpAMRQWmess0aCxRU3ctVYU1kuRKWcXGEtK4EthwqFUEpahBpBgCUlFq2tySBcFPcz10bc6D75Laa9juj1UYhprTEN3nSkFwZUw4UhbkUNlUHjhASpoHKybaybWN9m1vTzn5HyoDdxTGE6XwNX0NTQAp9cfHaZFHNO5N62Cq4PQelDEvqQhJ6Dmkau5hEf-3_MD-zf37FT6rRYaKW5qqdsdT9d_Aq4e6Q0</addsrcrecordid><sourcetype>Open Website</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>3073643830</pqid></control><display><type>article</type><title>Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms?</title><source>IOP Publishing Free Content</source><source>DOAJ Directory of Open Access Journals</source><source>Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals</source><source>IOPscience extra</source><source>Free Full-Text Journals in Chemistry</source><creator>Wang, Hongxia ; Tang, Ziru ; Zhang, Zenglian ; Deng, Wenyueyang</creator><creatorcontrib>Wang, Hongxia ; Tang, Ziru ; Zhang, Zenglian ; Deng, Wenyueyang</creatorcontrib><description>Corporate green development (GD) is critical for realizing China’s double carbon targets, and government environmental auditing is an essential path for supervising the GD behavior of enterprises. However, the effect of government environmental auditing on corporate GD has not been thoroughly investigated, particularly through the path of improving fiscal transparency. This study takes Chinese A-share listed companies in heavily polluting industries from 2011 to 2022 as the sample and uses statistical models to empirically test the effects. The results indicate that government environmental auditing can significantly facilitate corporate GD by improving fiscal transparency. Government auditing functions to
checking
and
preventing environmental pollution issues
can promote enterprises’ GD. The function of
preventing pollution issues
has the most substantial promotion effect. The analysis of regional heterogeneity indicates that government environmental auditing in the western region has the strongest effect. The conclusion of this study provides theoretical support and guidance for strengthening government environmental auditing, improving government fiscal transparency, and promoting the GD of enterprises.</description><identifier>ISSN: 1748-9326</identifier><identifier>EISSN: 1748-9326</identifier><identifier>DOI: 10.1088/1748-9326/ad57d6</identifier><identifier>CODEN: ERLNAL</identifier><language>eng</language><publisher>Bristol: IOP Publishing</publisher><subject>Environmental accounting ; Environmental audits ; fiscal transparency ; government environmental auditing ; Green development ; heavy-polluting firms ; Heterogeneity ; Pollution ; Statistical models ; Sustainable development ; Transparency</subject><ispartof>Environmental research letters, 2024-07, Vol.19 (7), p.74054</ispartof><rights>2024 The Author(s). Published by IOP Publishing Ltd</rights><rights>2024 The Author(s). Published by IOP Publishing Ltd. This work is published under http://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><cites>FETCH-LOGICAL-c331t-dfcdfdc53dab0c5b6dc2d01127f5ba4521a8032a11775da34a313de7198d4eca3</cites><orcidid>0009-0006-4519-3741 ; 0009-0008-3703-7436</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://iopscience.iop.org/article/10.1088/1748-9326/ad57d6/pdf$$EPDF$$P50$$Giop$$Hfree_for_read</linktopdf><link.rule.ids>314,777,781,861,2096,27905,27906,38849,38871,53821,53848</link.rule.ids></links><search><creatorcontrib>Wang, Hongxia</creatorcontrib><creatorcontrib>Tang, Ziru</creatorcontrib><creatorcontrib>Zhang, Zenglian</creatorcontrib><creatorcontrib>Deng, Wenyueyang</creatorcontrib><title>Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms?</title><title>Environmental research letters</title><addtitle>ERL</addtitle><addtitle>Environ. Res. Lett</addtitle><description>Corporate green development (GD) is critical for realizing China’s double carbon targets, and government environmental auditing is an essential path for supervising the GD behavior of enterprises. However, the effect of government environmental auditing on corporate GD has not been thoroughly investigated, particularly through the path of improving fiscal transparency. This study takes Chinese A-share listed companies in heavily polluting industries from 2011 to 2022 as the sample and uses statistical models to empirically test the effects. The results indicate that government environmental auditing can significantly facilitate corporate GD by improving fiscal transparency. Government auditing functions to
checking
and
preventing environmental pollution issues
can promote enterprises’ GD. The function of
preventing pollution issues
has the most substantial promotion effect. The analysis of regional heterogeneity indicates that government environmental auditing in the western region has the strongest effect. The conclusion of this study provides theoretical support and guidance for strengthening government environmental auditing, improving government fiscal transparency, and promoting the GD of enterprises.</description><subject>Environmental accounting</subject><subject>Environmental audits</subject><subject>fiscal transparency</subject><subject>government environmental auditing</subject><subject>Green development</subject><subject>heavy-polluting firms</subject><subject>Heterogeneity</subject><subject>Pollution</subject><subject>Statistical models</subject><subject>Sustainable development</subject><subject>Transparency</subject><issn>1748-9326</issn><issn>1748-9326</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2024</creationdate><recordtype>article</recordtype><sourceid>O3W</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>AZQEC</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><sourceid>GNUQQ</sourceid><sourceid>DOA</sourceid><recordid>eNp9kc1r3DAQxU1JoPnovUdBD73EieSxLO-phKVtAoFckrOYlUYbLV7JleyF_e_jXZe0h5DTDI83v5nhFcVXwa8Fb9sboeq2XEDV3KCVyjafirM36eS__nNxnvOGc1lL1Z4V4xIDW8cdpbClMDAKO5_isceO4Wj94MOaYbDM-WwmbUgYco-JgtmzPsVtHIgNL8TWiSgwSzvqYn-ERcdeCHf7so9dNx5Bzqdt_nFZnDrsMn35Wy-K518_n5Z35cPj7_vl7UNpAMRQWmess0aCxRU3ctVYU1kuRKWcXGEtK4EthwqFUEpahBpBgCUlFq2tySBcFPcz10bc6D75Laa9juj1UYhprTEN3nSkFwZUw4UhbkUNlUHjhASpoHKybaybWN9m1vTzn5HyoDdxTGE6XwNX0NTQAp9cfHaZFHNO5N62Cq4PQelDEvqQhJ6Dmkau5hEf-3_MD-zf37FT6rRYaKW5qqdsdT9d_Aq4e6Q0</recordid><startdate>20240701</startdate><enddate>20240701</enddate><creator>Wang, Hongxia</creator><creator>Tang, Ziru</creator><creator>Zhang, Zenglian</creator><creator>Deng, Wenyueyang</creator><general>IOP Publishing</general><scope>O3W</scope><scope>TSCCA</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>8FE</scope><scope>8FG</scope><scope>ABJCF</scope><scope>ABUWG</scope><scope>AEUYN</scope><scope>AFKRA</scope><scope>ATCPS</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>BGLVJ</scope><scope>BHPHI</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>GNUQQ</scope><scope>HCIFZ</scope><scope>L6V</scope><scope>M7S</scope><scope>PATMY</scope><scope>PIMPY</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PTHSS</scope><scope>PYCSY</scope><scope>DOA</scope><orcidid>https://orcid.org/0009-0006-4519-3741</orcidid><orcidid>https://orcid.org/0009-0008-3703-7436</orcidid></search><sort><creationdate>20240701</creationdate><title>Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms?</title><author>Wang, Hongxia ; Tang, Ziru ; Zhang, Zenglian ; Deng, Wenyueyang</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c331t-dfcdfdc53dab0c5b6dc2d01127f5ba4521a8032a11775da34a313de7198d4eca3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2024</creationdate><topic>Environmental accounting</topic><topic>Environmental audits</topic><topic>fiscal transparency</topic><topic>government environmental auditing</topic><topic>Green development</topic><topic>heavy-polluting firms</topic><topic>Heterogeneity</topic><topic>Pollution</topic><topic>Statistical models</topic><topic>Sustainable development</topic><topic>Transparency</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Wang, Hongxia</creatorcontrib><creatorcontrib>Tang, Ziru</creatorcontrib><creatorcontrib>Zhang, Zenglian</creatorcontrib><creatorcontrib>Deng, Wenyueyang</creatorcontrib><collection>IOP Publishing Free Content</collection><collection>IOPscience (Open Access)</collection><collection>CrossRef</collection><collection>ProQuest SciTech Collection</collection><collection>ProQuest Technology Collection</collection><collection>Materials Science & Engineering Collection</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest One Sustainability</collection><collection>ProQuest Central UK/Ireland</collection><collection>Agricultural & Environmental Science Collection</collection><collection>ProQuest Central Essentials</collection><collection>ProQuest Central</collection><collection>Technology Collection</collection><collection>Natural Science Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>ProQuest Central Student</collection><collection>SciTech Premium Collection</collection><collection>ProQuest Engineering Collection</collection><collection>Engineering Database</collection><collection>Environmental Science Database</collection><collection>Publicly Available Content Database</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>Engineering Collection</collection><collection>Environmental Science Collection</collection><collection>DOAJ Directory of Open Access Journals</collection><jtitle>Environmental research letters</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Wang, Hongxia</au><au>Tang, Ziru</au><au>Zhang, Zenglian</au><au>Deng, Wenyueyang</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms?</atitle><jtitle>Environmental research letters</jtitle><stitle>ERL</stitle><addtitle>Environ. Res. Lett</addtitle><date>2024-07-01</date><risdate>2024</risdate><volume>19</volume><issue>7</issue><spage>74054</spage><pages>74054-</pages><issn>1748-9326</issn><eissn>1748-9326</eissn><coden>ERLNAL</coden><abstract>Corporate green development (GD) is critical for realizing China’s double carbon targets, and government environmental auditing is an essential path for supervising the GD behavior of enterprises. However, the effect of government environmental auditing on corporate GD has not been thoroughly investigated, particularly through the path of improving fiscal transparency. This study takes Chinese A-share listed companies in heavily polluting industries from 2011 to 2022 as the sample and uses statistical models to empirically test the effects. The results indicate that government environmental auditing can significantly facilitate corporate GD by improving fiscal transparency. Government auditing functions to
checking
and
preventing environmental pollution issues
can promote enterprises’ GD. The function of
preventing pollution issues
has the most substantial promotion effect. The analysis of regional heterogeneity indicates that government environmental auditing in the western region has the strongest effect. The conclusion of this study provides theoretical support and guidance for strengthening government environmental auditing, improving government fiscal transparency, and promoting the GD of enterprises.</abstract><cop>Bristol</cop><pub>IOP Publishing</pub><doi>10.1088/1748-9326/ad57d6</doi><tpages>21</tpages><orcidid>https://orcid.org/0009-0006-4519-3741</orcidid><orcidid>https://orcid.org/0009-0008-3703-7436</orcidid><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1748-9326 |
| ispartof | Environmental research letters, 2024-07, Vol.19 (7), p.74054 |
| issn | 1748-9326 1748-9326 |
| language | eng |
| recordid | cdi_crossref_primary_10_1088_1748_9326_ad57d6 |
| source | IOP Publishing Free Content; DOAJ Directory of Open Access Journals; Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals; IOPscience extra; Free Full-Text Journals in Chemistry |
| subjects | Environmental accounting Environmental audits fiscal transparency government environmental auditing Green development heavy-polluting firms Heterogeneity Pollution Statistical models Sustainable development Transparency |
| title | Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms? |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-18T08%3A35%3A06IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Can%20government%20environmental%20auditing%20and%20fiscal%20transparency%20promote%20the%20green%20development%20of%20heavy-polluting%20firms?&rft.jtitle=Environmental%20research%20letters&rft.au=Wang,%20Hongxia&rft.date=2024-07-01&rft.volume=19&rft.issue=7&rft.spage=74054&rft.pages=74054-&rft.issn=1748-9326&rft.eissn=1748-9326&rft.coden=ERLNAL&rft_id=info:doi/10.1088/1748-9326/ad57d6&rft_dat=%3Cproquest_cross%3E3073643830%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=3073643830&rft_id=info:pmid/&rft_doaj_id=oai_doaj_org_article_9c37601ce0d1432cacf1535732f586df&rfr_iscdi=true |