- Article
The Spillover Effect of National Auditing on the ESG Performance of Supply Chains: Empirical Evidence from the Quasi-Natural Experiment of China’s NAO Auditing SOEs
- Hui Wu,
- Xiaoyu Zhao,
- Yixuan Li and
- Xuming Shangguan
14 December 2025
Supply chains play a crucial role in achieving the Sustainable Development Goals (SDGs) through the improvement of ESG performance. From the perspective of synergy between national auditing and corporate governance, this study integrates the SDGs int...