【摘要】 “双碳”目标背景下,ESG(环境、社会和治理的简称)已成为支持企业可持续发展的有效路径。选取2009—2022年国有企业中A股上市公司作为研究对象,实证检验了国家审计对企业ESG责任履行的影响。结果表明:国家审计能显著促进被审计企业的ESG责任履行,经过一系列稳健性检验后,结论仍然成立。进一步研究发现,信息披露质量和媒体关注度能够协同国家审计提升企业履行ESG责任,在非重污染行业、规模较大和融资约束程度较低的企业中,上述影响更加明显。研究拓展了国家审计作用效果,为企业更好履行ESG责任、实现高质量发展提供了新思路。更多还原

【Abstract】 Under the “dual carbon” strategic framework, ESG has emerged as an effective pathway supporting corporate sustainable development. This study selects A-share listed state-owned enterprises from 2009 to 2022 as research subjects and empirically examines the impact of national audits on corporate ESG responsibility fulfillment. Results indicate that national audits can significantly promote ESG responsibility fulfillment among audited enterprises, with conclusions remaining robust after a series of robustness tests. Further research reveals that information disclosure quality and media attention can synergistically enhance corporate ESG responsibility fulfillment alongside national audits, with more pronounced effects observed in non-heavily polluting industries, larger-scale enterprises, and companies with lower financing constraints. This research expands understanding of national audit effectiveness and provides new insights for enterprises to better fulfill ESG responsibilities and achieve high-quality development.更多还原