Strategic Planning as a Mediator of Gender Differences in Environmental Responsibility

Abstract

This study examines whether strategic planning explains gender differences in environmental responsibility among owner-managers in small and medium-sized food sector enterprises. While prior research has produced mixed findings regarding gender and pro-environmental behavior, little is known about the managerial mechanisms through which such differences translate into firm-level sustainability practices. Drawing on survey data from 202 Finnish food sector SME owner-managers, the study employs hierarchical regression analysis and structural equation modelling with bias-corrected bootstrapping, controlling for firm size and entrepreneurial status. Initial regression results showed that men reported higher environmental responsibility than women (M = 4.26 vs. 3.72), but this effect became non-significant once strategic planning was included. In the SEM analysis, gender significantly predicted strategic planning (B = –0.504, p = .011), and strategic planning strongly predicted environmental responsibility (B = 0.484, p < .001). The indirect effect of gender on environmental responsibility through strategic planning was statistically significant (95% BC CI [–0.475, –0.054]), indicating full mediation. These findings suggest that gender differences in environmental responsibility are not primarily attitudinal but embedded in organizational decision-making systems. By identifying strategic planning as a mediating managerial capability, the study contributes to gender and sustainability research and highlights the importance of strengthening strategic capabilities to support environmentally responsible practices in SMEs.