外部审计对环境信息披露的双轮驱动效应研究 ——基于高质量审计与企业ESG表现视角

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

中文关键词:  高质量审计  ESG表现  外部审计  环境信息披露  双轮驱动效应

英文关键词:high-Quality auditing  ESG performance  external auditing  environmental disclosure  double-drive effect

中文摘要:

      随着可持续发展进程的不断推进，如何提高企业环境信息质量成为我国经济高质量发展的“必答题”。为激发企业提高环境信息质量（ESG表现）的内在动力，助力我国经济全面绿色转型，文章选取2009至2022年我国A股上市公司数据作为研究样本，实证检验了高质量审计对ESG表现的影响方向及作用机制。结果显示，高质量审计能够显著提升企业ESG表现，且回归结论经过一系列稳健性检验后仍然成立；细分维度检验发现，高质量审计对环境维度的提升效果最为显著，对社会维度的提升效果最为微弱；机制分析显示，高质量审计通过提高企业信息透明度和增加企业披露动机从而实现对ESG表现的提升；经济后果检验表明，高质量审计通过ESG表现的提升，实现了对企业高质量发展的赋能作用。上述结论丰富了环境信息披露的相关研究，并为有关部门督促企业改善ESG表现提供了理论依据。

英文摘要:

      With the continuous advancement of the sustainable development process, how to improve the quality of enterprise environmental information becomes the "must answer" of our country's high-quality economic development. 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.