Determinants of the Intention to Adopt Environmental Auditing: the mediating role of attitude

Abstract

Introduction: The adoption of Environmental Auditing (EA) is crucial for credible Corporate Social Responsibility (CSR), yet its implementation in Vietnam remains voluntary and limited. This study investigates the factors driving firms' intention to adopt EA in this emerging economy.
Objective: This study aims to examine the determinants of firms' intention to adopt EA in Vietnam, with a particular emphasis on the mediating role of managerial Attitude.
Method: The research develops an integrated theoretical framework by extending the Theory of Planned Behavior (TPB) with constructs from Institutional Theory, Organizational Culture Theory, and the Resource-Based View (RBV). Primary data were collected from 275 senior managers across environmentally intensive industries in Vietnam. The hypothesized relationships were tested using Structural Equation Modeling (SEM)
Results: The empirical results confirm that all three antecedent factors - Internal Resources (β =0.395), Corporate Culture (β =0.383), and Stakeholder Pressure (β=0.360) - significantly influence Attitude. Attitude, in turn, strongly predicts the Intention to adopt EA (β = 0.395). Attitude fully mediates the relationship between Stakeholder Pressure and Intention (β indirect = 0.142); Attitude partially mediates the effects of Corporate Culture (β indirect = 0.151) and Internal Resources (β indirect = 0.156) on Intention. EA.
Conclusions: Managerial Attitude is validated as the central mechanism influencing EA adoption intention. Policy implications suggest that interventions should prioritize capacity-building and cultural transformation to cultivate favorable attitudes, rather than relying solely on regulatory encouragement, to drive wider EA adoption in Vietnam.