Environmental Protection Tax, Green Management Innovation and Corporate <scp>ESG</scp> Performance: The Moderating Effect of Media Attention and Top Management Team's Environmental Attention
Why this work is in the frame
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Bibliographic record
Abstract
ABSTRACT Based on the organizational legitimacy theory, we examine the Environmental Protection Tax (EPT) Law in China as an exogenous shock to investigate its effects on companies' environmental, social, and governance (ESG) outcomes. Taking China's A‐share listed firms as the sample, a difference‐in‐difference (DID) with multiple time periods model is used for empirical testing. The results indicate that the introduction of EPT can promote the improvement of ESG performance, and this positive effect can be achieved by encouraging companies to implement initiatives for innovation in green management. The research finding shows that the effect of EPT on firms' ESG achievements is more prominent in the context of greater media attention and environmental attention from the senior management team. Moreover, the research conclusions have passed a series of robustness tests. This study not only expands the application of organizational legitimacy theory in corporate sustainable development but also provides a useful reference for improving the environmental regulatory system.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it