Behavioural Factors Affecting Corporate Environmental Sustainability. Evidence From a Field Study Among Polish SMEs and Implications for the EU Environmental Policies

Considering climate change problems that European countries are currently struggling with, the aim of this paper is to examine the behavioural factors that affect corporate environmental sustainability (CES). Based on the relevant academic literature and reports behavioural barriers and enablers for corporate environmental sustainability are identified using the ABCD (attention-belief formation-choice-determination) framework. Selected issues are further investigated in a survey among a representative sample of 350 small and medium-sized Polish enterprises and discussed in a broader European context. Our research reveals what goals and motivations Polish SMEs employ to make green investments, how they asses their environmental efforts compared with peer companies, what sources of environmental information they consider as trustworthy, as well as what factors they believe most strengthen the firm’s determination for sustainable development. The contribution of this paper lies in shedding light on the starting dispositions of entrepreneurs as targets of public policies promoting environmental goals in the EU. Such insights are instrumental in designing and implementing effective policy interventions.