The Impact of Knowledge Sharing Quality on Environmental Practices to Improve the Financial Performance of SMEs: The Mediating Role of Advanced Management Technologies

IF 13.3 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-09-30 DOI:10.1002/bse.70240

Gabriela Citlalli López‐Torres, Domingo García‐Pérez‐de‐Lema, José Manuel Santos‐Jaén, Francisco Javier Álvarez Torres

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Abstract

This study examines how information quality influences the adoption of environmental practices in Mexican SMEs and how these practices affect financial performance, considering the mediating role of advanced management technologies. Knowledge exchange is assessed through training in knowledge management and internal knowledge transfer, both of which contribute to enhancing information quality. Based on a quantitative design, data were collected through 141 surveys and analysed using PLS‐SEM. The results reveal that training and internal transfer positively affect information quality, which in turn drives environmental practices. These practices are found to improve financial performance, with advanced management technologies acting as a partial mediator between information quality and sustainability outcomes. The findings contribute theoretically by integrating knowledge management, information quality, advanced technologies, environmental practices and financial performance into a comprehensive framework for SMEs in emerging economies. From a practical perspective, they provide guidance for managers and decision‐makers on prioritising knowledge‐sharing mechanisms and technological tools to foster sustainability. Thus, this study highlights that fostering knowledge‐sharing mechanisms, coupled with advanced technologies, is critical for SMEs seeking to align sustainability with financial success.

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知识共享质量对中小企业环境实践改善财务绩效的影响：先进管理技术的中介作用

本研究考察了信息质量如何影响墨西哥中小企业采用环境实践，以及考虑到先进管理技术的中介作用，这些实践如何影响财务绩效。通过知识管理和内部知识转移方面的培训来评估知识交流，这两者都有助于提高信息质量。基于定量设计，通过141项调查收集数据，并使用PLS‐SEM进行分析。结果表明，培训和内部迁移正向影响信息质量，进而推动环境实践。这些实践被发现可以改善财务绩效，先进的管理技术在信息质量和可持续性结果之间起到部分中介作用。从理论上讲，这些发现有助于将知识管理、信息质量、先进技术、环境实践和财务绩效纳入新兴经济体中小企业的综合框架。从实践的角度来看，它们为管理者和决策者提供了指导，以优先考虑知识共享机制和技术工具，以促进可持续性。因此，本研究强调，促进知识共享机制，结合先进技术，对于寻求将可持续性与财务成功相结合的中小企业至关重要。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.