This study investigates how businesses perceive green fiscal policies as mechanisms for promoting sustainable performance, framed through the dual lens of corporate social responsibility (CSR) and irresponsibility. By focusing on Portugal’s distinct regulatory and cultural environment, the research captures the attitudes, beliefs, and interpretations of business managers regarding the influence of such policies. A 51-item questionnaire was developed to explore the proposed relationships, with responses collected from managers across various industries, offering valuable insights into how green fiscal incentives shape the adoption of sustainable business practices. At the end of the collection moment, 211 valid questionnaires were obtained from a sample of industrial Small and Medium-sized Enterprises in Portugal. The results indicate that firms generally recognize the strategic importance of green fiscal policies in promoting CSR and enhancing their competitive advantage. Nevertheless, the perceived effectiveness of these policies is contingent upon the level of governmental support and the strength of the regulatory framework. The study further suggests that the presence of a CSR committee may amplify the positive influence of green fiscal policies on CSR behavior, underscoring the significance of internal governance structures in enhancing the impact of external policy instruments.
Moreira et al. (Tue,) studied this question.
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