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Executive green cognition and corporate ESG performance

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成果类型:
期刊论文
作者:
Tu, Zhengge;Cao, Yu;Goh, Mark;Wang, Yujia
通讯作者:
Wang, YJ
作者机构:
[Tu, Zhengge; Cao, Yu] Cent China Normal Univ, Sch Econ & Business Adm, Wuhan 430079, Peoples R China.
[Goh, Mark] Natl Univ Singapore, NUS Business Sch, Singapore 119613, Singapore.
[Goh, Mark] Natl Univ Singapore, Logist Inst Asia Pacific, Singapore 119613, Singapore.
[Wang, Yujia; Wang, YJ] Wuhan Qingchuan Univ, Sch Accounting, Wuhan 430204, Peoples R China.
通讯机构:
[Wang, YJ ] W
Wuhan Qingchuan Univ, Sch Accounting, Wuhan 430204, Peoples R China.
语种:
英文
关键词:
Executive green cognition;ESG performance;Green innovation;Environmental information disclosure quality
期刊:
Finance Research Letters
ISSN:
1544-6123
年:
2024
卷:
69
基金类别:
National Social Science Fund of China [18ZDA051]; National Natural Science Foundations of China [72073049]
机构署名:
本校为第一机构
院系归属:
经济与工商管理学院
摘要:
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-s...

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