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THE                      JOURNAL OF ECONOMIC SCIENCES: THEORY AND PRACTICE, V.81, # 2, 2024, pp. 84-103

                    The regression analysis results align closely with existing literature on the influence
                    of employees’ attitudes toward climate change on resource efficiency. Shah et al.
                    (2023) demonstrated that employees with positive environmental attitudes are more
                    likely  to  engage in  behaviours that enhance  resource efficiency, such as  reducing
                    energy  consumption,  minimizing  waste,  and  optimizing  raw  material  use.
                    Furthermore, Dienes (2016) found that environmental attitudes shaped by awareness
                    and  understanding  of  climate  change  directly  influence  the  adoption  of  resource-
                    efficient  practices.  This  supports  our  study’s  implication  that  promoting  positive
                    attitudes  toward  climate  change  can  lead  to  substantial  improvements  in  resource
                    efficiency. The role of intrinsic motivations, as emphasized by Palmer et al. (2020),
                    is also evident in the results of this study. Employees who perceive climate change as
                    a serious threat and believe in the efficacy of mitigation strategies are more likely to
                    support and participate in resource conservation initiatives. The significant t-values
                    for the attitudinal responses variable in the regression model reinforce the idea that
                    intrinsic motivations, such as personal values and a sense of moral responsibility, play
                    a crucial role in promoting resource-efficient behaviours.

                    Also, Roscoe et al. (2019) reported that firms with a strong environmental culture,
                    where positive climate change attitudes are prevalent, exhibit higher levels of resource
                    efficiency.  The  findings  of  this  study  align  with  this  observation,  suggesting  that
                    creating an organizational culture that emphasizes the importance of climate change
                    can  facilitate  the  implementation  of  best  practices  in  resource  management.  This
                    cultural alignment can lead to reduced waste, lower operational costs, and improved
                    environmental performance, as evidenced by the strong statistical significance of the
                    model. Furthermore, organizational interventions aimed at enhancing climate change
                    attitudes,  as  highlighted  by  Moser  and  Dilling  (2007),  can  significantly  impact
                    resource efficiency. Programmes educating employees about the environmental and
                    economic  benefits  of  resource  efficiency,  coupled  with  incentives  for  sustainable
                    practices, can effectively shift attitudes and behaviours towards greater conservation
                    and  efficiency.  This  highlights  the  importance  of  continuous  education  and
                    reinforcement  of  positive  climate  change  attitudes  to  drive  sustainable  resource
                    management practices in manufacturing firms.

                    H2: Employees’ action orientation towards climate change has a significant effect on
                    the  adoption  of  eco-friendly  operational  practices  in  selected  manufacturing
                    companies in Lagos State








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