Abstract
This study examines the impact of institutional support and ownership structure on SDG management practices, with a particular focus on the mediating role of managers’ attitudes and engagement in these relationships. The research employs a quantitative approach using PLS-SEM with reflective constructs. The data were collected through a structured survey of 210 listed companies from the Warsaw Stock Exchange (GPW). Medium and large enterprises were selected. All constructs were measured using a seven-point Likert scale. The study provides empirical evidence integrating institutional, corporate governance, and behavioural perspectives. Both institutional support (β = 0.550) and ownership structure (β = 0.316) have a significant positive impact on managerial attitudes. All variables directly and positively influence SDG management practices, and institutional support (β = 0.460), ownership structure (β = 0.230) and managers’ attitudes (β = 0.271) play a significant role. Managers’ attitudes play a significant mediating role in the relationship between institutional support (β = 0.149) and ownership structure (β = 0.086) and SDG management. The conclusions indicate that at the organisational level, the mere application of formal mechanisms is insufficient. Managers’ attitudes are an essential transmission channel that transforms external pressures and internal corporate governance frameworks into effective and strategic sustainable development management practices. This indicates the need to develop leadership competencies and build an organisational culture based on sustainable development values.