绿色发展已成为全球范围内的共识和趋势，也是协调生态环境保护和经济发展矛盾的新质生产力。高管团队对环境保护的认知程度和对绿色创新的重视程度，直接影响企业的战略决策和行动方向。本文以中国A股上市公司2011-2022年的数据为研究样本，结合高层梯队、注意力基础观等理论，构建负二项回归模型，实证检验了高管环保认知对企业不同形式的绿色创新绩效的影响，在此过程中着重考察了研发投入作为门槛变量对实质性绿色创新绩效的影响效果。调节效应检验中，考察了环境不确定性和企业透明度两者对不同形式绿色创新绩效的影响效果。最后本文依据企业产权性质和是否属于重污染行业进行了异质性分析，检验了在不同条件下高管环保认知对绿色创新绩效的影响情况。

主要研究成果和结论如下：（1）高管环保认知能够有效促进企业绿色创新绩效，但主要作用于策略性绿色创新绩效，经过一系列稳健性检验后，该结论依旧成立；而高管环保认知对于实质性绿色创新绩效促进作用仅在较高研发投入的情况下显现。（2）环境不确定性在高管环保认知对实质性绿色创新绩效的影响中无显著调节作用，但可以促进其对策略性绿色创新绩效的正向影响。（3）企业透明度对高管环保认知与策略性绿色创新绩效具有显著负向调节作用，对实质性绿色创新调节作用不显著。（4）异质性分析的实证结果显示，在非国有企业和重污染行业企业中，高管环保认知仅能促进企业的策略性绿色创新，对实质性绿色创新绩效的促进作用有限。

本文拓展了高层梯队理论和注意力基础观的研究边界，研究了高管团队认知层面如何驱动企业绿色创新活动。此外，探讨了环境不确定性和企业透明度对绿色创新形式的影响，进一步分析了它们之间的调节作用。本研究为企业如何有效实现绿色创新绩效提供了有益的启示和建议，具有一定的理论和实践意义。

Green development has become a global consensus and trend, as well as a new productive force for reconciling the contradiction between ecological environment protection and economic development. The top management team's awareness of environmental protection and attention to green innovation will directly affect the strategic decision-making and action direction of enterprises. Based on the data of A-share listed companies in China from 2011 to 2022, this paper constructs a negative binomial regression model with the theories of high-level echelon theory and attention-based view, and empirically tests the influence of executives’ environmental perception of on the performance of different forms of green innovation. In the process, it focuses on the influence of R&D investment as a threshold variable on the performance of substantive green innovation. In the adjustment effect test, the effects of environmental uncertainty and enterprise transparency on the performance of different forms of green innovation are investigated. Finally, this paper analyzes the heterogeneity according to the nature of enterprise property rights and whether it belongs to heavily polluting industries, and tests the influence of executives' environmental awareness on green innovation performance under different conditions.

The main conclusions are as follows: (1) Environmental awareness of executives can effectively promote the green innovation performance of enterprises, but it mainly affects the strategic green innovation performance. After a series of robustness tests, this conclusion still holds; The direct mechanism of executives' environmental awareness on substantive green innovation performance needs to be improved with the increase of R&D investment intensity. (2) Environmental uncertainty has no significant moderating effect on the impact of executives' environmental awareness on substantive green innovation performance, but it can promote its positive impact on strategic green innovation performance. (3) Corporate transparency has a significant negative regulatory effect on executives' environmental awareness and strategic green innovation performance, but has no significant regulatory effect on substantive green innovation. (4) The empirical results of heterogeneity analysis show that in non-state-owned enterprises and enterprises with heavy pollution industries, executives' awareness of environmental protection can only promote strategic green innovation of enterprises, but has limited promotion effect on substantive green innovation performance.

This paper expands the research boundary between the high-level echelon theory and the attention-based view, and studies how the cognitive level of the top management team drives the green innovation activities of enterprises. In addition, the influence of environmental uncertainty and enterprise transparency on the form of green innovation is discussed, and the regulatory role between them is further analyzed. This study provides beneficial enlightenment and suggestions for enterprises to effectively achieve green innovation performance, which has certain theoretical and practical significance.

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