The Nexus of Green Transformational Leadership and Social Responsibility: Strategic Pathways via Green HRM, Environmental Strategy, and Eco‐Spiritual Orientation Toward Sustainable Development

ABSTRACT In the era of accelerating climate challenges and global sustainability commitments, manufacturing SMEs are under increasing pressure to balance economic performance with environmental responsibility. Leadership and strategic alignment have thus become pivotal in driving organizational transformation toward corporate sustainable development (CSD). Drawing on the natural resource‐based view (NRBV), this study develops and empirically validates an integrated framework linking green corporate social responsibility (GCSR) and green transformational leadership (GTL) to CSD through green human resource management (GHRM) and environmental strategy (ES), with eco‐spiritual orientation (ESO) serving as a moderating variable. Survey data from SME managers were analyzed using partial least squares structural equation modeling (PLS‐SEM). The findings confirm all hypothesized relationships, indicating that GCSR and GTL indirectly enhance CSD via GHRM and ES, while ESO significantly amplifies these effects. This research advances the green leadership and sustainability literature by uncovering how the synergistic integration of ES, green HR practices, and ESO strengthens corporate sustainability outcomes. Practical implications are also discussed, offering insights for SME leaders and policymakers on fostering environmentally responsible leadership and strategic practices to achieve long‐term sustainable manufacturing growth.