Author
Listed:
- Gan, Tianqi
- Zhang, Kangning
- Du, Jianguo
- Liu, Liangliang
Abstract
In the face of increasingly severe environmental protection pressures, enterprises need to balance the relationship between economic pressure and environmental responsibility. As an ex-post environmental policy, environmental auditing may beKey regulatory role in realizing this balance, which comprehensively supervises the production, operation and emission performance of enterprises, aims to assess and ensure the effective implementation of ecological protection measures, and becomes a special way of “post-event accountability” in the process of corporate environmental management. Based on the panel data of A-share listed companies from 2009 to 2021, the article analyzes the impact of environmental auditing on corporate ESG performance and its internal mechanism using a multi-period double-difference model.The results of the study show that: firstly, environmental auditing can help enterprises improve their ESG performance and make the environmental governance method of “post-event accountability” practicable; Secondly, environmental auditing has a positive impact on corporate ESG through inhibition, regulation and supervision effects, i.e., it can inhibit corporate “greenwashing” behavior and enhance the authenticity of environmental information disclosure; regulate corporate management and reduce the frequency of violations; strengthen public supervision duties and prompt the media to pay more attention to corporate environmental performance; and lastly, environmental auditing has a more obvious effect on the enhancement of ESG performance of state-owned enterprises and small-scale enterprises. The findings of this paper enrich the green governance effect of eco-auditing and expand the research on the impact of corporate ESG performance.
Suggested Citation
Gan, Tianqi & Zhang, Kangning & Du, Jianguo & Liu, Liangliang, 2025.
"Is post-event accountability effective-analysis of the effect and mechanism of environmental auditing on corporate ESG impacts,"
International Review of Economics & Finance, Elsevier, vol. 103(C).
Handle:
RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025005556
DOI: 10.1016/j.iref.2025.104392
Download full text from publisher
As the access to this document is restricted, you may want to
for a different version of it.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025005556. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620165 .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.