The Influence of Dual Eco-environmental Supervision on Enterprise Environmental Performance
Based on the data of listed A-share heavy polluting enterprises in 120 major cities of China from 2010 to 2019,this paper empirically discusses the impact of local government supervision and central vertical supervision on the environmental performance of heavy polluting enterprises.The results show that both local government environmental su-pervision and central vertical supervision can significantly improve the environmental performance of heavy polluting en-terprises.Moreover,central vertical supervision can enhance the positive impact of local supervision on enterprise envi-ronmental performance.Further research shows that both local government supervision and central vertical supervision have a strong promoting effect on pollution reduction of enterprises,while the promoting effect on enterprise resource sav-ing is not significant,indicating that enterprises pay more attention to strategic response in environmental governance,and substantial improvement is relatively insufficient.In addition,the strengthening effect of central vertical supervision on the efficiency of local government supervision is more significant in non-state-owned enterprises,enterprises in the eastern region and enterprises with better performance.
local government supervisioncentral vertical supervisionenvironmental performancepollution reductionre-source saving