Will whistleblowing corporate environmental wrongdoing to regulatory authorities be effective? The effects of actual controllers

文献类型： 外文期刊

第一作者： Yao, Tianzeng

作者： Yao, Tianzeng;Zhang, Zaisheng;Yao, Tianzeng;Shan, Ying;Li, Xintao

作者机构：

关键词： Whistleblowing effectiveness; Political connections; State-owned actual controller; Environmental regulation

期刊名称：JOURNAL OF CLEANER PRODUCTION （ 影响因子：10.0； 五年影响因子：10.7 ）

ISSN： 0959-6526

年卷期： 2025 年 491 卷

页码：

收录情况： SCI

摘要： Whistleblowing is a vital tool for regulatory authorities to uncover and deal with enterprises' environmental wrongdoings. The state-owned actual controller (SOAC) has natural political connections and is a key challenge for regulatory authorities when dealing with whistleblowing reports and enhancing whistleblowing effectiveness (WE). However, the understanding of how SOAC affects WE is still limited. This study uses a sample of 2392 whistleblowing cases disclosed by the former Ministry of Environmental Protection of China from January 2013 to October 2017 and employs linear regression analysis to examine the underlying mechanism of SOAC's effect on WE. These results show that the presence of SOAC has a restraining effect on WE, and that the control mode (CM) of the SOAC does not affect WE. Compared with state-owned holding enterprises, both state-owned whollyowned enterprises and state-owned actual control enterprises perform better in terms of WE. In state-owned holding enterprises, the higher the shareholding ratio (SR) of the SOAC, the better the WE. These findings contribute to the literature on corporate political connections and whistleblowing, and also provide a valuable reference for governments in implementing environmental regulations and optimizing the allocation of stateowned shares.

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