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International Journal Of Engineering, Business And Management(IJEBM)

Climate Risk Perception and Sustainability Accounting Adoption Intention: The Moderating Roles of Organizational Culture and Leadership Support

Li Li , Chih-Hsuan Huang


International Journal of Engineering, Business And Management(IJEBM), Vol-10,Issue-2, April - June 2026, Pages 52-58 , 10.22161/ijebm.10.2.7

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Article Info: Received: 12 May 2026; Received in revised form: 09 Jun 2026; Accepted: 12 Jun 2026; Available online: 17 Jun 2026

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This study examines how climate risk perception (CRP) influences sustainability accounting adoption intention (SAI) and investigates the moderating roles of organizational culture (OC) and leadership support (LS). Drawing on the Theory of Planned Behavior (TPB), 360 questionnaires were distributed to financial professionals in Chinese enterprises; 278 were returned, yielding 271 valid responses. CFA and PROCESS macro-based mediation and moderation analyses were employed. CRP exerts a significant direct positive effect on SAI, and operates indirectly through attitude, subjective norm, and PBC, with the three pathways accounting for 56.4% of the total effect. OC moderation is significant and substantive, while LS moderation is comparatively weaker. This study bridges individual behavioral mechanisms with organizational contextual factors in sustainability accounting adoption, revealing that embedded cultural systems exert stronger moderating influence than surface-level leadership behaviors.

Climate risk perception; sustainability accounting; Theory of Planned Behavior; organizational culture; leadership support

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