Sustainability Reporting in Resource‐Constrained Contexts: Do Emotional Intelligence, Pro‐Environmental Behaviour and Digitalisation Matter?

Vollständiger Abstract

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ABSTRACT In an era of sudden and unpredictable business disruptions, small and medium enterprises (SMEs) face heightened vulnerability due to resource constraints. While prior research has predominantly examined external sustainability factors—often imposing financial burdens on SMEs—this study investigates whether emotional intelligence (EI) is an alternative, nonfinancial (internal) and cost‐effective factor that drives sustainability reporting in resource‐constrained firms. Using survey data from 416 SMEs and adopting structural equation modelling (SEM), we demonstrate that EI significantly enhances sustainability reporting, with pro‐environmental behaviour mediating this relationship. We further observe that digitalisation amplifies the pro‐environmental behaviour‐sustainability reporting nexus. These findings advance the discourse on behavioural and technological enablers of sustainability in resource‐constrained SMEs, offering practical insights for managers and policymakers seeking or pursuing cost‐effective resilience strategies.