Study on the Two-Wheel Driving Effect of External Audit on Environmental Information Disclosure—Based on the Perspective of High-Quality Audit and Enterprise ESG Performance
With the continuous advancement of the sustainable development process,how to improve the quality of enterprise environmental information becomes the"must answer"of high-quality economic development in China.In order to stimulate the internal motivation of enterprises to improve environmental information quality(ESG performance)and help the comprehensive green transformation of China's economy,this paper selects the data of China's A-share listed companies from 2009 to 2022 as research samples to empirically test the influence direction and mechanism of high-quality audit on ESG performance.The results show that high-quality audit can significantly improve the ESG performance of enterprises,and the regression conclusion is still valid after a series of robustness tests.According to the subdivision dimension test,the improvement effect of high-quality audit on environmental dimension is the most significant,while the improvement effect on social dimension is the weakest.Mechanism analysis shows that high-quality audit can improve ESG performance by improving corporate information transparency and increasing corporate disclosure motivation.The economic consequence test shows that high-quality audit has enabled enterprises to develop high-quality by improving ESG performance.The above conclusions enrich the relevant research on environmental information disclosure,and provide a theoretical basis for relevant departments to urge enterprises to improve ESG performance.
high quality auditESG performanceexternal auditenvironmental information disclosuretwo-wheel driving effect
NETL
NSTL
万方数据
