ABSTRACT This study examines the influence of ecological responsibility, legitimation, and competitiveness on the intention of Taiwanese SMEs to adopt carbon reduction practices. It further investigates whether these intentions translate into actual implementation and explores the moderating role of employee green efficacy in this relationship. Data were collected through a questionnaire survey of Taiwanese SMEs. A total of 326 valid responses were analyzed using regression analysis to test the proposed hypotheses. Findings reveal that ecological responsibility is the most significant predictor of adoption intention, followed by competitiveness, while legitimation exerts the weakest effect. Employee green efficacy significantly moderates the relationship between intention and implementation, increasing the likelihood of action. These findings advance the literature on SME environmental strategy by extending Bansal and Roth's ecological responsiveness model through the integration of the theory of planned behavior alongside institutional and social cognitive perspectives. By highlighting the role of employee green efficacy in strengthening the translation of intentions into action, the study offers a theoretically enriched understanding of how cognitive and institutional mechanisms jointly drive SME carbon reduction. Practically, the results provide actionable insights for policymakers and SME managers seeking to facilitate effective transitions toward reduced carbon emissions.
Ho et al. (2026) studied this question.