Does accountability audit of natural resource promote corporate environmental performance? An external supervision perspective

Jiang, Cailou; Liu, Rong; Han, Jie

doi:10.1007/s10668-022-02441-0

Cited by 15 publications

(8 citation statements)

References 18 publications

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“…Being accountable about this impact leads to an awareness (e.g. Chinander, 2001) or becomes a constraint (Jiang et al, 2022). Organizational sustainability is part of societal requirements and stakeholders' expectations (Freeman et al, 2021) and the quality of the activity can be influenced by accountability practices (Becker, 2018).…”

Section: Hypothesis Development: Recent Developments On Accountabilitymentioning

confidence: 99%

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Accountability in French non-profit organizations: between paradox and complexity

Plaisance

2023

JAAR

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PurposeThis article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.Design/methodology/approachBased on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness.FindingsThe findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices.Research limitations/implicationsThe study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability).Practical implicationsThis study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability.Originality/valueThe French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs.

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Section: Hypothesis Development: Recent Developments On Accountabilitymentioning

confidence: 99%

“…Being accountable about this impact leads to an awareness (e.g. Chinander, 2001) or becomes a constraint (Jiang et al. , 2022).…”

Section: Hypothesis Development: Recent Developments On Accountabilitymentioning

confidence: 99%

Accountability in French non-profit organizations: between paradox and complexity

Plaisance

2023

JAAR

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“…For example, Earnhart et al (2020) empirically analyzed the impact of law enforcement fairness on corporate environmental performance, indicating that unfair law enforcement methods will enable companies to show better environmental performance levels. Jiang et al (2022) investigated the impact of the natural resource asset departure audit policy on corporate environmental performance and concluded that the departure audit significantly promoted the improvement of corporate environmental performance. Cao et al (2021) examined the impact of government audits on corporate environmental performance, taking the vertical management reform initiative of government audit institutions piloted in China in 2015 as an example, and believed that government audits can improve corporate environmental performance.…”

Section: National Specially Monitored Firms Programmentioning

confidence: 99%

“…The NSMF program introduces advanced technologies such as informatization and automation into environmental law enforcement and has the advantages of continuous online, allday operation, and nationwide networking such that the central government can directly collect more reliable and accurate information on enterprise pollution emissions, enable local governments to accept law enforcement supervision in a more transparent environment, and form a deterrent to local governments. At this point, the local government passes the supervision pressure from the central government on environmental protection law enforcement to the local enterprises and strengthens environmental supervision or assessment (Jiang et al, 2022). Under the pressure of environmental protection, enterprises must take measures such as factory shutdown, production reduction, and green innovation to reduce emissions (Zhao et al, 2015;Hashmi and Alam, 2019;Fang et al, 2020;Yang et al, 2020) to improve environmental performance.…”

Section: National Specially Monitored Firms Program and Corporate Env...mentioning

confidence: 99%

“…To strengthen the supervision of implementation of the environmental policies, the central government has introduced a series of environmental supervision measures, such as auditing the departure of natural resource assets of leading cadres, environmental supervision, environmental interviews, and government environmental audits (Earnhart et al, 2020;Wu et al, 2020;Cao et al, 2021;Wang et al, 2021;Jiang et al, 2022). In 2007, China fully established the National Specially Monitored Firms program (hereinafter referred to as the "NSMF program"), which aims to reform China's traditional environmental decentralization system (Zhang et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

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Can the National Specially Monitored Firms program improve corporate environmental performance?—Empirical evidence from China

Zhong

Liu

et al. 2023

Front. Environ. Sci.

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As an important measure of reform of the central environmental supervision, the National Specially Monitored Firms program has a significant impact on enterprise pollution control. However, there are few studies that have systematically studied the mechanism of this system on enterprise environmental performance. Based on the quasi natural experiment of the National Specially Monitored Firms program, this article uses the emission data of industrial enterprises from 2001 to 2009 to investigate the impact of the central environmental supervision on on corporate environmental performance by using the DID method. It is found that the National Specially Monitored Firms program has significantly improved the corporate environmental performance of the monitored enterprises. Heterogeneity analysis finds that when compared with enterprises with a higher degree of financing constraints, export enterprises, and enterprises with a lower level of economic development in the region, the implementation of the National Specially Monitored Firms program has a more significant effect on improving the environmental performance of enterprises with a lower degree of financing constraints, domestic enterprises, and enterprises with a higher level of economic development in the region. The mechanism test shows that improving the enterprise environmental protection equipment investment is not the only intermediary mechanism for the National Specially Monitored Firms program to improve corporate environmental performance. The conclusions of this article are not only conducive in optimizing the environmental governance methods but also inspirational for monitoring practices in other fields.

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Delineating Non-Profit Organizations: Society, Sustainability and Accountability

Thrassou,

Vrontis,

Efthymiou

et al. 2024

Palgrave Studies in Cross-Disciplinary Business Research, in Association With EuroMed Academy of Business

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Does accountability audit of natural resource promote corporate environmental performance? An external supervision perspective

Cited by 15 publications

References 18 publications

Accountability in French non-profit organizations: between paradox and complexity

Accountability in French non-profit organizations: between paradox and complexity

Can the National Specially Monitored Firms program improve corporate environmental performance?—Empirical evidence from China

Delineating Non-Profit Organizations: Society, Sustainability and Accountability

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