电子报告与自动化审计如何影响监管合规与环境绩效的证据
Evidence of How Electronic Reporting and Automated Auditing Affects Regulatory Compliance and Environmental Performance
NBER Working Papers · 2026 · [{"name": "Wayne B. Gray", "affiliation": []}, {"name": "Ronald Shadbegian", "affiliation": []}, {"name": "Ann Wolverton", "affiliation": []}]
中文摘要
我们考察了美国首个针对废水排放的强制性在线报告与审计项目，能否通过提供更完善、更及时的信息，改善设施的监管合规与环境绩效，同时使州级监管机构能够更有效地开展监测与执法。对具有自动反馈功能的报告项目的考察，也可为基于人工智能的工具在改善合规与环境绩效方面的潜力提供启示。双重差分结果表明，该项目使报告完整性显著提高、排放量显著减少，但报告的违规行为也有所增加。我们发现，该效应对小型排放者和公有设施更大。我们还发现了与州级主管部门将检查更有效地集中于近期存在不合规记录的工厂相一致的证据，这可能是驱动上述结果的一种潜在机制。
Abstract
We investigate whether, by providing better and more timely information, the first mandatory online reporting and auditing program for wastewater discharge releases in the U.S. improved facility compliance and environmental performance, while also allowing state regulators to more effectively monitor and enforce regulations. Examining reporting programs with automated feedback features can also offer insights into the potential for artificial intelligence-based tools to improve compliance and environmental performance. Difference-in-difference results suggest that the program resulted in significant increases in the completeness of reporting and reductions in discharges but also greater reported violations. We find that effects are larger for minor dischargers and publicly owned facilities. We also find evidence consistent with the more efficient targeting of inspections by state authorities towards plants with a history of recent noncompliance, which could be a potential mechanism driving these results.