The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden

Abstract

Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and tax burden. The results show that 1) the CEO’s green ecological experience can enhance corporate green innovation, 2) China’s tax credit rating positively moderates the impact of the CEO’s green ecological experience on corporate green innovation, and 3) corporate tax burden will negatively moderate the impact of the CEO’s green ecological experience on corporate green innovation.