2026-06-05T03:55:13Zhttps://riuma.uma.es/rest/oai/request

oai:riuma.uma.es:10630/385922026-02-03T11:20:52Zcom_10630_2254col_10630_37953

00925njm 22002777a 4500 dc Molina-García, Antonio author Galache-Laza, María Teresa author González-García, Vicente author Diéguez-Soto, Julio author 2025 Despite receiving little attention in academia, understanding the factors that facilitate SMEs in becoming more environmentally responsible is a crucial challenge in today’s world. This article analyses the influence of CEOs’ financial literacy on environmental sustainability in an SME environment. Based on a random sample of 318 Spanish SMEs, our results show that CEOs’ financial literacy is an important driver of environmental sustainability. Moreover, this relationship emerges entirely through process innovation. Thus, CEOs who are financially literate are more engaged in process innovations, which facilitates them to embrace more environmentally sustainable practices. These findings offer fresh evidence of the relevance of CEOs’ capabilities in preserving natural resources. Molina-García, A., Galache-Laza, M.T., González-García, V. et al. Financial literacy and environmental sustainability in SMEs: process innovation as an association mechanism. Eurasian Bus Rev (2025). https://doi.org/10.1007/s40821-025-00289-8 https://hdl.handle.net/10630/38592 10.1007/s40821-025-00289-8 Educación Finanzas Pequeñas y medianas empresas Economía social Desarrollo sostenible Financial literacy and environmental sustainability in SMEs: process innovation as an association mechanism