“…Furthermore, the predictors of a firm's SE for environmental implementation include engagement with customers (SEC), suppliers (SES), government (SEG), non‐governmental organizations (SEN), managers (SEM), and employees (SEE) (Danso et al, 2020; Garces‐Ayerbe et al, 2012; Jamali & Keshishian, 2009; Ki et al, 2020; Kitsis & Chen, 2021; Kozlowski et al, 2012; Kraft et al, 2013; Liu et al, 2017; Malviya et al, 2018; Modi & Mabert, 2007; Moshtari & Vanpoucke, 2021; Pinto, 2020; Shah & Soomro, 2021; Song et al, 2020; Song & Yu, 2018; Zhou et al, 2018; Zhou et al, 2020). Lastly, the predictors of firms' external and internal carbon neutrality environmental orientation (EEO and IEO) form the subconstructs of the carbon neutrality EO variable (Kang & He, 2018; Liu et al, 2021; Serrano‐García et al, 2022; Yu & Huo, 2019; Zhou et al, 2020).…”