Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)

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Study on the Impact of Outgoing Audit of Natural Resource Assets of Leading Cadres on ESG Performance of Enterprises

Authors
Siqi Yang1, *
1International College Beijing, China Agricultural University, Beijing, China
*Corresponding author. Email: siqi.3.yang@ucdenver.edu
Corresponding Author
Siqi Yang
Available Online 23 July 2024.
DOI
10.2991/978-94-6463-459-4_43How to use a DOI?
Keywords
leading cadres of natural resources assets outgoing audit; heavy pollution enterprises; enterprise ESG performance
Abstract

In recent years, due to the increasing national attention to environmental problems, the impact of environmental regulation on micro-enterprises has become the research focus of academic circles. The outgoing audit system of leading cadres’ natural resource assets is one of the most popular management system to regular the behavior of regional micro-enterprises in China. To discuss the influence of the outgoing audit of leading cadres’ natural resource assets on the ESG performance of heavily polluting enterprises, this paper adopts the method of multi-stage double difference to study the data of heavily polluting enterprises from 2011 to 2017. The results are as follows: the outgoing audit of leading cadres’ natural resource assets will improve the ESG performance of heavily polluting enterprises and will vary with the degree of marketization. The results of this paper show that the implementation of the audit of natural resource assets will bring some practical influence to micro-enterprises.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
23 July 2024
ISBN
10.2991/978-94-6463-459-4_43
ISSN
2352-5428
DOI
10.2991/978-94-6463-459-4_43How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Siqi Yang
PY  - 2024
DA  - 2024/07/23
TI  - Study on the Impact of Outgoing Audit of Natural Resource Assets of Leading Cadres on ESG Performance of Enterprises
BT  - Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)
PB  - Atlantis Press
SP  - 345
EP  - 356
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-459-4_43
DO  - 10.2991/978-94-6463-459-4_43
ID  - Yang2024
ER  -