Abstract

This study critically examines the factors influencing satisfaction with environmental governance in China, focusing on air pollution perception, environmental tax, and government trust within the Environmental, Social, and Governance (ESG) framework. Utilizing data from Chinese societal surveys, the research investigates the impact of air pollution perception on environmental governance satisfaction, as well as how this relationship is mediated by environmental tax and moderated by government trust. The findings reveal a strong inverse correlation between air pollution perception and satisfaction with environmental governance, highlighting the direct impact of environmental challenges on ESG outcomes. The relationship is nuanced by regional and demographic variations, highlighting the diverse impact of air pollution perception across different segments of society. The study also reveals the pivotal role of environmental tax in mediating this relationship, suggesting that tax policies can effectively enhance ESG strategies. Additionally, government trust is identified as a key moderating factor, underscoring the importance of trust in governance for the effectiveness of ESG practices. This research contributes to the broader field of air pollution perception and environmental governance, providing valuable insights into the complex interplay between public perception, tax policy, and trust in government. It offers practical implications for policymakers seeking to use taxation and trust-building measures to mitigate pollution and improve public satisfaction with environmental governance within the ESG ambit.

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