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eISSN: 2083-5906
ISSN: 1230-1485
ISSN: 1230-1485
ORIGINAL RESEARCH
How Does the Departure Audit of Leading Cadres
on Natural Resource Assets Facilitate Regional
Carbon Balance? Evidence from China
1
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
School of Economics and Management, Nanchang University, Shajing Street, Honggu Tan District, Nanchang, Jiangxi Province, Nanchang 330031, China
KEYWORDS
carbon balancedeparture audit of leading cadres on natural resource assetsgreen innovationindustrial structure optimization
TOPICS
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.
CONFLICT OF INTEREST
The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.
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| eISSN: | 2083-5906 |
| ISSN: | 1230-1485 |
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