ORIGINAL RESEARCH
Does Executives’ Green Cognition Improve
Corporate Environmental Performance?
– The Moderating Role of Corporate Governance
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School of Economic & Management, University of Science &Technology Beijing, 100083, China
Submission date: 2024-05-17
Final revision date: 2024-07-16
Acceptance date: 2024-08-23
Online publication date: 2025-01-07
Corresponding author
Jian Sun
School of Economic & Management, University of Science &Technology Beijing, 100083, China
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ABSTRACT
With the increasingly severe environmental pollution problems, the executives’ green cognition
attracts attention. In this paper, Chinese A-share listed companies are selected as research samples to
test the impact of executives’ green cognition on corporate environmental performance, and the impact
mechanism and heterogeneity of this issue are deeply discussed. The findings are as follows: First of all,
the green cognition of corporate executives promotes corporate environmental performance. Secondly,
the promotion effect of corporate executives’ green cognition on corporate environmental performance
is positively moderated by the corporate governance level. Thirdly, executives’ green cognition can
promote corporate environmental performance by improving corporate green technological innovation.
Finally, the promotion effect of executives’ green cognition on corporate environmental performance
is heterogeneous, and the promotion effect of executives’ green cognition on corporate environmental
performance is more significant in the non-state-owned manufacturing enterprises in the central and
western regions.