Research on the Impact of Executives' Green Cognition on Corporate Green Transformation

Abstract

The green transformation of enterprises is an important way to achieve the dual goals of environmental protection and economic growth. This paper uses the panel data of A-share listed companies in Shenzhen and Shanghai from 2003 to 2023 to explore how executive green cognition (EGP) affects the green transformation of enterprises ( Gre ). The following conclusions are found: ① There is a positive relationship between executive green cognition (EGP) and the green transformation of enterprises ( Gre ), that is, the higher the executive green cognition (EGP), the higher the green transformation of enterprises ( Gre ), ② In the positive impact of executive green cognition (EDP) on the green transformation of enterprises ( Gre ), the regression coefficient of enterprises with a larger number of employees is greater than that of enterprises with a smaller number of employees ; the regression coefficient of enterprises that use the Big Four accounting firms for auditing is greater than that of enterprises that do not use them.