Sustainability Business Index in Slovenia: Development, Verification and the Initial Empirical Findings
The Sustainability Business Index is the first of its kind in Slovenia. It enables companies in the small, open, and export-oriented Slovenian economy to monitor and evaluate their sustainability-related activities in a transparent and comprehensive way. This study analyses the responses of participant companies and shows that moral motives strongly influence responsibility strategy, acting as a mediator for environmental/social practices. Financial health negatively moderates the strategy–practices relationship in the environmental model, suggesting sustainability isn’t limited to financially healthy firms.