Environmental reporting and tourism development in China
研究发现政府工作报告中环境词汇占比与旅游发展呈倒U型关系，经济压力和环境污染起中介作用，经济水平和旅游资源禀赋起调节作用，且存在空间溢出效应。
This study investigates the correlation between government environmental reporting and tourism development. The former is measured as the percentage of the words in the sentences in which the environmental terms are located in government work reports, which reflects the government’s environmental agenda. The analysis reveals that environmental reporting exerts an inverted U-shaped curve impact on tourism development. Such an impact is mediated by economic pressure and environmental pollution, while the economic level and tourism resource endowment act as moderators. Specifically, economic growth pressure and tourism resource endowment enhance the curve’s steepness and shift the curves’ inflection points to the left and right, respectively. Additionally, the study confirms a spatial spillover effect of environmental reporting on tourism development but with limited economic significance. These findings provide insights into the nonlinear link between environmental reporting and tourism development and offer valuable implications for both theory and practice.