生态环保审计能提高企业ESG表现吗?  

Can Ecological and Environmental Audit Improve ESG Performance of Enterprises?

作　　者：郭檬楠 田雨薇 Guo Mengnan;Tian Yuwei

机构地区：[1]山西财经大学会计学院,030006

出　　处：《审计研究》2024年第2期35-46,共12页Auditing Research

基　　金：国家自然科学基金青年项目(项目批准号:72102132);山西省科技战略专项项目(项目批准号:202204031401076);山西省哲学社会科学规划项目(项目批准号:2023YY131)的资助。

摘　　要：生态环保审计是推动生态文明建设的重要制度安排,是习近平生态文明思想在国家审计领域的具体实践。本文利用审计署实施生态环保审计的准自然实验,探究生态环保审计对企业ESG表现的影响。研究发现,生态环保审计可以通过信息效应和威慑效应显著提高企业ESG表现;生态环保审计与分析师关注、机构投资者持股、社会审计及媒体监督在提高企业ESG表现中发挥了协同治理效应。异质性检验发现:生态环保审计的绿色治理效应在当地领导干部专业背景为经济学和管理学、地方政府环境治理动机较低和国有企业中更为明显。研究结论丰富了生态环保审计的绿色治理效应,拓展了企业ESG表现的影响因素研究。Ecological and environmental audit is an important institutional arrangement to promote the advancement of ecological civilization,and it is a specific practice of the Xi Jinping Thought on Ecological Civilization in the field of government audit.This paper uses the quasi-natural experiment of ecological and environmental audit conducted by the National Audit Office to explore the impact of ecological and environmental protection audit on ESG performance of enterprises.It is found that ecological and environmental audit can significantly improve the ESG performance of enterprises through information effect and deterrent effect.Ecological and environmental auditors and analysts'attention,institutional investors'shareholding,CPA firms'audit and media monitoring play a synergistic governance effect in improving ESG performance of enterprises.Heterogeneity test has found that the green governance effect of ecological and environmental audit is more pronounced in government officials with educational background in economics and management,and local governments with low environmental governance motivation and state-owned enterprises.The research conclusions enrich the green governance effect of ecological environmental audit and public supervision,expand the study on the influencing factors of enterprises ESG performance.

关 键 词：生态环保审计 企业ESG表现 国家审计 协同治理 

分 类 号：X322[环境科学与工程—环境工程] X196[经济管理—会计学] F239.4[经济管理—国民经济]