In the context of the"dual carbon"goals,executives'green cognition may encourage enterprises to actively fulfill their ESG commitments.Taking A-share listed companies from 2010-2022 as research samples,the association between executives'green cognition and enter-prise ESG performance is investigated.The research discovers that executives'green cognition has a favorable impact on enterprise ESG performance and that green innovation performance plays a mediating role in the impact of executives'green cognition on enterprise ESG perform-ance.Further analysis finds that for enterprises in the eastern and central regions,those with high equity incentives,and with minimal media attention,executives'green cognition has a greater promoting effect on enterprise ESG performance.Based on the preceding conclusions,the following suggestions are proposed:The government should improve relevant laws and reg-ulations,implement appropriate reward and punishment measures and encourage investors to pay attention to ESG ratings so to promote the development of ESG in enterprises;enterprises should increase their attention to ESG and use executives'green cognition to carry out green in-novations to improve enterprise ESG performance.
; 王一杰
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