Carbon Neutrality Pressure and Strategic Responses

In the evolving landscape of corporate sustainability, we address a significant research gap by examining the intricate nuances of carbon neutrality pressure. Through a comprehensive framework, we unveil two dimensions: CSR cheating and carbon-neutral strategic plans. Employing data from 312 respondents and structural equation modeling, we reveal intriguing dynamics. Carbon neutrality pressure prompts both CSR cheating and carbon-neutral strategic planning. While direct links emerge between the latter and carbon neutrality pledges, a moderating force—resource bricolage—enhances the strategic commitment. Surprisingly, the Threat of Losing Competitiveness (TLC) amplifies the connection between carbon neutrality pressure and CSR cheating, while tempering the indirect link between CSR cheating and a firm's carbon-neutral status. Notably, posthoc analysis unveils an inverted U-shaped pattern—indicating that CSR cheating's short-term gains contrast with long-term sustainability concerns. This study advances understanding of corporate sustainability strategies by addressing the intricate interplay between carbon neutrality pressure, CSR behaviors, and strategic commitments.