Executive green cognition and corporate ESG performance

Zhengge Tu, Yu Cao, Mark Goh and Yujia Wang

Finance Research Letters, 2024, vol. 69, issue PB

Abstract: This paper examines how executive green cognition influences corporate ESG performance using data from Chinese listed companies. The results indicate that higher level of executive green cognition substantially enhance ESG performance. Specially, this paper finds that this positive impact is achieved through advancements in green innovation and improvements in the quality of environmental information disclosure. Additionally, heterogeneity analysis reveals that the benefits of executive green cognition on ESG performance are more significant in industries with lower competition and among non-state-owned enterprises. This paper introduces a novel perspective on enhancing ESG performance, offering valuable insights for promoting sustainable development within enterprises.

Keywords: Executive green cognition; ESG performance; Green innovation; Environmental information disclosure quality (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:69:y:2024:i:pb:s154461232401300x

DOI: 10.1016/j.frl.2024.106271

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