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Academic Journal of Business & Management, 2023, 5(22); doi: 10.25236/AJBM.2023.052226.

The Impact of Government Environmental Audit on the Quality of Corporate Environmental Information Disclosure


Yamei Guan1, Xuan Xing2

Corresponding Author:
Yamei Guan

1Nanjing University of Finance and Economics, Nanjing, 210023, China

2Huai'an Tax Bureau, Huai'an, Jiangsu, 223001, China


Government environmental audit as an important part of government audit, will it play the role of supervision in the end? Taking the data from 2019 to 2021 as a sample, this paper finds that: government environmental audit will significantly improve the quality of corporate environmental information disclosure and effectively promote the performance of corporate environmental responsibility; At the same time, at the macro level, government environmental audit can improve the quality of corporate environmental information disclosure through the intermediary of government environmental governance; At the micro level, government environmental audit improves the quality of environmental information disclosure by mediating the environmental performance of enterprises.


Government environmental audit; Environmental information disclosure; Environmental performance

Cite This Paper

Yamei Guan, Xuan Xing. The Impact of Government Environmental Audit on the Quality of Corporate Environmental Information Disclosure. Academic Journal of Business & Management (2023) Vol. 5, Issue 22: 182-189. https://doi.org/10.25236/AJBM.2023.052226.


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