Improving enterprise ESG performance is of great significance to promote enterprises to achieve high-quality development and sustainable development.This paper takes A-share listed companies from 2018 to 2022 as research samples to empirically test the impact and mechanism of executive equity incentives on ESG performance of enterprises.The research shows that executive equity incentive can improve the ESG performance of enterprises,and R&D investment plays a part of the intermediary role in this process.Executive equity incentive can improve the ESG performance of enterprises by promoting the increase of R&D investment.The research conclusion has certain reference value for improving the ESG performance of enterprises and promoting the sustainable development of enterprises.
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