Purpose: The transition to green growth goals requires the concerted efforts of the whole society. Enterprises, as important players in the market, play a key role in promoting green and sustainable development. The rise of the concept of sustainable development has enabled more enterprises to disclose environmental, social and governance (ESG) information, and ESG behaviour is regarded as a positive strategic behaviour to implement the new development concept. This paper aims to explore the influence of ESG performance on enterprise green innovation. Design/methodology/approach: This study applies a fixed effect model and the regulation effect of empirical analysis to explore the influence of ESG performance on enterprise green innovation. The object of investigation is 2014–2021 Shanghai and Shenzhen A-share listed companies. Findings: The results of an empirical analysis outline the following conclusions: (1) ESG performance has a significant effect on enterprise green innovation, mainly by easing the pressure of the financing enterprise, fitting stakeholders’ environmental protection concept and obtaining employee organizational identity that influences enterprise green innovation. (2) Government regulation positively regulates the role of ESG performance in promoting the green innovation of enterprises. (3) Heterogeneity analysis found that the strengthening role of ESG performance on the green innovation of enterprises is stronger in green invention patents, state-owned enterprises and nonheavily polluting industries. Research limitations/implications: Despite the valuable findings, this study has a few limitations. Thus, it is necessary to extend the object of investigation by adding other Asian countries, which allows for comparison analysis and allocating best practices for promoting green innovation. Besides, innovation and ESG performance depend on the quality of institutions. In this case, the future study should incorporate the indicators that reveal the quality of institutions (corruption, transparency, digitalisation, voice, accountability, etc.). Practical implications: According to the above conclusions, this paper proposes suggestions at the level of enterprises, government and investors. At the enterprise level, ESG responsibility should be strengthened, ESG information should be consciously disclosed and the quality of ESG disclosure should be improved. Government departments should play the role of supervisors, improve the construction of ESG information disclosure systems and promote the formation of ESG systems. At the social level, investors should improve the ESG information status and pay more attention to the ESG performance of enterprises. Originality/value: This study fills the scientific gaps in the analysis impact of ESG performance on the green innovation of enterprises. This paper contributes to the theoretical landscape of ESG efficiency by developing approaches based on two empirical models: testing the impact of enterprise ESG performance on green innovation and testing whether government regulation plays a regulatory role in the relationship between ESG performance and green innovation. Besides, this study analysed the ESG performance and green innovation within the following categories: heavy and nonheavy polluter industries; state and nonstate-owned enterprise groups.

With the implementation of the rural revitalization strategy and the promotion of agricultural and rural modernization, the subsidies enjoyed by agricultural enterprises in China are increasing. As a result, the effectiveness of government subsidies for the technological innovation of agricultural enterprises has attracted more and more attention. Based on the perspectives of the whole industry chain of agriculture, forestry, animal husbandry, fisheries, and of processing, manufacturing, circulation, and service, this paper takes the listed agricultural companies from 2007 to 2019 as a research sample and empirically tests the effects and mechanisms of government subsidies on the technological innovation of agricultural enterprises. The study applies the fixed effect and intermediary effect models. The findings show that government subsidies potentially encourage agricultural enterprises to grow more successfully. Moreover, R&D expenditure is essential for enterprise technological innovation and leads to an intermediate impact. At the same time, government subsidies for the technological innovation of agricultural enterprises have a certain heterogeneity between different industries, state-owned enterprises and non-state-owned enterprises, and large enterprises and small and medium-sized enterprises. Therefore, this study argues that the government should continue to raise subsidies. In addition, the subsidies should be “different from enterprise to enterprise”, and government subsidy funds should be better supervised to foster agricultural technological innovation properly.

Based on the sixth round of the 2018 Chinese Household Income Project family income survey (CHIP) data, this study made use of the OLS estimation and transfer matrix method to measure and test the problem of obesity intergenerational transmission, analyze whether there is obesity intergenerational transmission as well as between urban and rural areas, gender, and the parental education level and income level on the suppression of the obesity intergenerational transmission effect. The empirical results draw the following main conclusions: obesity intergenerational transmission in Chinese families, the degree of parental obesity has a significant positive impact on the degree of offspring obesity; the higher the degree of parental obesity, the more it can promote the degree of obesity in the offspring. Moreover, the degree of obesity intergenerational transmission is heterogeneous in urban and rural areas and gender. At the same time, the degree of rural obesity intergenerational transmission is higher than that of urban areas, and the degree of male obesity intergenerational transmission is higher than that of women.

The paper aims to analyse the role of asset impairment and biological assets in the company’s audit and to estimate the impact of asset impairment losses and biological asset scale on audit fees. The object of the investigation was A-share listed companies from 2012 to 2021 in China. The study analysed 370 listed companies to obtain 28741 observations, of which 367 listed companies had 1854 observations with biological assets. The study applied the fixed effect model, three-step mediation test, Sobel mediation test and PSM matching test. The results show that asset impairment loss and biological asset size are significantly positively correlated with audit fees, and the scale of biological assets will strengthen the positive correlation between asset impairment loss and audit fees. It is further found that asset impairment and biological assets positively affect audit fees through two parallel intermediary paths of "audit working hours" and "violations". Finally, based on the above findings, this paper also attempts to make optimisation recommendations for the four relevant stakeholders involved in the audit. This paper contributes to improving accounting standards for biological assets and enriching the research on audit pricing based on the empirical justifications of their role in the company’s audit.

In recent years, with increasing global warming, extreme weather such as high temperatures and droughts has occurred more frequently, with serious impacts on grain production and farmers’ livelihoods. High temperatures and drought can lead to a range of production problems such as water shortages, increased irrigation costs, reduced land fertility, and reductions in grain yields. Ultimately, these problems can inhibit farmers’ willingness to grow grain and threaten regional food security. The government usually takes appropriate assistance measures to compensate for the loss of grain farmers, so as to stimulate the farmers’ incentive to grow grain. Therefore, the influence mechanism of government assistance on farmers’ willingness to grow grain in the context of extreme weather is an issue worth exploring. From the perspective of grain farmers, this paper takes the grain farmers in Jiangxi Province affected by high temperatures and drought in 2022 as the research sample and empirically analyzes the influence mechanism of government assistance on farmers’ willingness to grow grain. In addition, this paper also discusses the heterogeneity of the impact of government assistance on the planting willingness of farmers with different agricultural income ratios and literacy levels. The Ordered Logistic model and mediation effect model were applied in this study. The results of the study show that government assistance can effectively incentivize farmers’ willingness to grow grain, and risk preference has a mediating effect in the process. In addition, government assistance has a stronger incentive effect on the planting willingness of farmers with a high ratio of agricultural income and a high level of literacy. Finally, the paper puts forward corresponding countermeasure suggestions based on the conclusions to help the government formulate more complete risk response policies and establish a more effective risk prevention mechanism. This paper provides a theoretical reference for achieving sustainable development of grain production in the context of extreme weather, which helps to improve the resilience and sustainability of grain production.