With the increasing global concern for the ecological environment and sustainable development, all countries have proposed environmental regulatory policies to improve the quality of their ecological environments. China has also proposed an environmental regulation policy: Leading an officials’ accountability audit of natural resources (AANR). As the main subject of consuming resources, the sustainability of enterprises has become a focus of all parties. The Environmental, Social, and Governance (ESG) metric measures corporate sustainability. As a result, companies’ ESG performance has gained the community’s attention. Based on data from Chinese A-share listed companies in Shanghai and Shenzhen from 2011 to 2019, this study investigates the role of AANR on the ESG performance of companies via the difference-in-differences (DID) method. This study found that implementing the AANR pilot significantly negatively impacted corporate ESG performance. This result was found to remain robust after passing parallel trend and robustness tests. Further research found that the AANR differed significantly across corporate ownership and regions in corporate ESG performance. First, pilot implementation had a more significant impact on the ESG performance of non-state enterprises. Second, the differences across regions showed that the central region had the most significant impact, followed by the western region, while the eastern region had the most negligible impact. This study will help government departments improve the AANR system and enable companies to focus on their ESG performance.

Sustainable growth plays an important role in the development of small- and medium-sized construction enterprises and has increasingly become a hot topic in the political and academic arenas. Growth is an important indicator for measuring the operational status and development potential of listed enterprises and is of great significance for studying sustainable growth. Considering the development of small- and medium-sized construction enterprises, a growth evaluation index system that includes growth resources, growth ability, and growth innovation was established, and a growth evaluation model was constructed using the improved entropy-VIKOR algorithm. Evaluation and analysis of the sustainable growth of small- and medium-sized construction enterprises listed before the end of 2012 were conducted. The parameter sensitivity, weight sensitivity, and effectiveness of the evaluation model were analysed. The empirical results showed that compared with the TOPSIS method and the traditional VIKOR method, the multicriteria evaluation model for the sustainable growth of small- and medium-sized construction enterprises proposed in this paper had better stability and effectiveness. Finally, the key influencing factors, growth ranking, and dynamic growth types of small- and medium-sized construction enterprises were analysed, and targeted suggestions were proposed. The research results can provide a reference for managers, investors, and regulators.

Chinese e-commerce platforms have long helped to sell agricultural products through farmer-assisting marketing activities, effectively alleviating the problem of stagnant agricultural products in some areas, and have become a valuable cause-related marketing strategy. The ethical attributes of farmer-assisting agricultural products have unique value compared with other agricultural products. However, the existing research rarely pays attention to the influence of the ethical attributes of farmer-assisting agricultural products on consumers’ willingness to buy farmer-assisting agricultural products online. Based on collective efficacy theory and risk perception theory, this study systematically explores the influence mechanism of ethical attributes (symbolic ethical attribute and functional ethical attribute) on consumers’ willingness to buy farmer-assisting agricultural products online through three situational experiments. The results show that compared with functional ethical attributes, symbolic ethical attributes have a more positive impact on consumers’ willingness to buy farmer-assisting agricultural products online. In addition, it further reveals two mediating pathways of ethical effects (collective efficacy and risk perception) and boundaries (emergency of farmer-assisting events). This study helps to understand the ethical attributes of farmer-assisting agricultural products, and provides some practical suggestions for e-commerce enterprises implementing farmer-assisting marketing communication activities or marketers developing and promoting farmer-assisting agricultural products.