Taking audit committees'environmental background as the research perspective,based on the data of China's A-share listed companies from 2007 to 2022,this paper empirically tests the impact of audit committees'environmental background on corporate green transformation.The study finds that audit committees'environmental background has a significant role in promoting corporate green transformation.The mechanism tests show that audit committees'environmental background promotes corporate green transformation through acquiring green transformation resources,enhancing management's willingness to transform,and improving the quality of internal controls.The heterogeneity analysis shows that the promotion of audit committees'environmental background on corporate green transformation is more significant in high-tech enterprises,non-heavily polluting enterprises,and enterprises with poor information environments.The economic consequences tests show that corporate green transformation significantly improves corporate financial performance and environmental performance.The findings provide theoretical and empirical evidence for playing the role of audit committees'green governance in driving corporate green transformation and contributing to the achievement of the carbon peaking and carbon neutrality goals.
NETL
NSTL
万方数据
