ORIGINAL RESEARCH
How Does the Departure Audit of Leading Cadres on Natural Resource Assets Facilitate Regional Carbon Balance? Evidence from China
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School of Economics and Management, Nanchang University, Shajing Street, Honggu Tan District, Nanchang, Jiangxi Province, Nanchang 330031, China
 
 
Submission date: 2024-11-20
 
 
Final revision date: 2025-05-08
 
 
Acceptance date: 2025-06-24
 
 
Online publication date: 2025-07-30
 
 
Corresponding author
Xinyue Lai   

School of Economics and Management, Nanchang University, Shajing Street, Honggu Tan District, Nanchang, Jiangxi Province, Nanchang 330031, China
 
 
 
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ABSTRACT
The 2030 Agenda for Sustainable Development emphasizes the eco-friendly management of natural resources. In addition, China has been actively engaged in numerous endeavors in which the leading cadres take the lead to safeguard the environment, particularly through initiatives focused on reducing carbon emissions. Consequently, an in-depth investigation into the impact of departure audits of leading cadres regarding natural resource assets on carbon balance holds significant theoretical and practical value for preserving, rehabilitating, and enhancing the sustainable use of terrestrial ecosystems and fostering harmonious coexistence between humans and nature. This study employs a multiperiod difference-in-differences model and finds that such audits significantly promote regional carbon balance. Mechanism analysis indicates that these audits can influence carbon balance by impacting green innovation and industrial structure, thereby curbing regional carbon emissions and enhancing carbon sinks. Heterogeneity analysis reveals that the effect of these audits on enhancing regional carbon balance is more pronounced in the western regions, areas rich in carbon sink resources, and regions with stronger institutional environments. This study addresses the singular perspective of studies on the departure audit and provides new empirical evidence to better understand the mechanism.
eISSN:2083-5906
ISSN:1230-1485
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