Affiliation:
1. Department of Accounting, Al-Zaytoonah University of Jordan, Amman Governorate, Jordan
2. Department of Accounting, Tien Giang University, My Tho City, Tien Giang Province, Vietnam
Abstract
Economic and environmental factors are paramount in evaluating sustainable performance (SUP), but the potential impact of human aspects remains largely unexplored, offering future prospects for SUP evaluation. Therefore, this study aims to investigate the relationship between sustainable leadership (SUL) and SUP in Vietnam’s emerging market context. Sustainable organizational citizenship behaviour (SOCB) serves as a mediator in this relationship, while stakeholder environmental pressure (SEP) moderates all connections. Data were collected via email surveys based on Dun and Bradstreet data, using a rigorous random sampling method to gather responses from Vietnamese manufacturing organizations, resulting in 332 valid responses. Partial least squares structural equation modelling analysis reveals a positive impact of SUL on SOCB and SUP. Additionally, SOCB significantly mediates the relationship between SUL and SUP, with SEP playing a significant moderating role. This study enhances our understanding of how SUL and SOCB influence SUP in manufacturing organizations, considering emerging pressures from SEP. It also offers insights into the impact of leadership (e.g., SUL) and employee behaviour (e.g., SOCB) on current and future organizational sustainability (e.g., SUP).