This study investigates the determinants influencing the environmental performance (EP) of Vietnamese SMEs, focusing on internal factors such as human resources (HR), innovation and technology (IT), financial access capacity (FAC), marketing (MAR), environmental governance capability (EGC), and business culture (BC). The research also explores the moderating role of globalization (GB) on these relationships, using partial least squares structural equation modeling (PLS-SEM) on survey data collected from Vietnamese SMEs. The results indicate that HR, FAC, and IT are the most critical drivers of EP, with GB significantly amplifying their impact. EGC also plays a meaningful enabling role, while MAR and BC demonstrate more complementary effects. Notably, the indirect influence of GB on MAR and BC is statistically insignificant, highlighting the limited moderating role of GB on these factors. This study contributes to the growing body of knowledge on SME environmental performance by examining the interplay between internal factors and globalization, particularly in the context of Vietnam’s growing integration into the global economy.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 73-80
DOI: 10.24387/CI.SI.2025.1.10
A cikk megtekinthető: http://controllerinfo.hu/wp-content/uploads/2025/08/CI_különszám_2025_1_10.pdf
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