在数字化转型背景下高管绿色认知如何影响企业环境、社会和治理绩效？

——来自中国的证据

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中图分类号：O343.1；O341 文献标志码：Adoi： 10.3969/j .issn.1673-5862.2025.05.005

How does executive green cognition influence corporate ESG performance in the context of digital transformation？

Evidence from China

ZHANGHua¹，PANGShuya²，XINGYiwen³

（1.Sunwah International Business School，Liaoning University，Shenyang 1lol36，China;

2. College of Music Education，Shenyang Conservatory of Music，Shenyang 11O818，China;

3.Schoolof Business Administration，Southwestern University of Finance and Economics，Chengdu ， China）

Abstract： With the introduction of China’s “dual carbon” goals and the advancement of sustainable development strategies， corporate environmental， social and governance （ESG） performance has increasingly become a key metric for measuring high-quality development. This study examines the impact of executives’ green cognition on corporate ESG performance within China's unique institutional context based on data from A-share listed companies in China and employing multiple regresson analysis. The research result shows that executives’ green cognition positively enhances corporate ESG performance， with green technology innovation serving as a mediating factor. Furthermore， corporate digital transformation positively moderatesthe relationship between executives’ green cognition and ESG performance. Our research not only enriches theoretical understanding in the field of executive cognition but also provides valuable practical insights for promoting green transformation among Chinese enterprises.

Key Words： executive green cognition; green technological innovation; ESG performance；digital transformation

环境、社会和治理（environmental，social and governance，ESG）作为一种高效的企业可持续发展绩效评估体系，近年来受到学术界和实务界的广泛关注[1]。（剩余10455字）