How Circular Economy Entrepreneurship Fosters Carbon Neutral Supply Chain Performance? The Moderating Role of Green Transformational Leadership

This study sets its sight to investigate the influence of circular economy entrepreneurship (CEE) on carbon neutral supply chain performance (CNSCP). Alternatively, it aims to examine the moderating influence of green transformational leadership (GTL) on the link between CEE and CNSCP. This study selected accountants working in small and medium enterprises (SMEs) as participants. Partial least squares structural equation modelling (PLS-SEM) was utilized to analyze the statistical data. The findings demonstrate that CEE improves and enhances CNSCP. The GTL is reported to moderate the connection between CEE and CNSCP. The practical consequences of this study provide actionable insights for decision-makers in SMEs in developing nations. Effective GTL will enable SMEs to realize CEE and significantly enhance the achievement of CNSCP.