The aim of this study was to determine the relationship between the attitudes and behaviors of the administrative staff of four Baku universities toward the consumption of environmentally friendly products. The study used 536 consumer questionnaires belonging to different socio-economic and demographic consumer groups. The survey evaluated the factors that affected purchasing decisions, purchase intentions, awareness, attitudes and behaviors toward green products of respondents living in an urban area. The results from the survey were analyzed using one-way MANOVA analysis. According to the results of the study, the green consumer behaviors of the survey participants differed according to age, the number of household members, marital status, education level and income. At the same time, the main indicators that consumers paid attention to were price, brand, appearance, advertising, expert opinion and label information. The level of importance of these indicators varied according to the education, income and number of household members of the participants. The results showed that the participants of the survey were partially sensitive to the environment.

Based on survey data from 320 Azerbaijani enterprises operating across the organic product value chain—including producers, sellers, and key supporting firms such as logistics, financial, and ICT service providers—this study investigates how digital platform capability influences firms’ innovation and performance outcomes and their perceived high-quality economic development within an emerging digital economy context. Four constructs—Digital Platform Capability, Enterprise Digital Transformation, Innovation and Performance Outcomes, and Perceived High-Quality Economic Development—are measured using multi-item Likert scales. Confirmatory factor analysis and Structural Equation Modeling (SEM) are employed to test the proposed relationships. The results show that Digital Platform Capability exerts a strong positive effect on Innovation and Performance Outcomes (β = 0.574) and on Perceived High-Quality Economic Development (β = 0.512). In addition, Innovation and Performance Outcomes have a direct positive impact on Perceived High-Quality Economic Development (β = 0.313). Mediation analysis further indicates that Enterprise Digital Transformation partially mediates this relationship, transmitting approximately 52% of the total effect of Innovation and Performance Outcomes on Perceived High-Quality Economic Development. These findings underscore digital transformation as a key structural mechanism through which firm-level innovation and performance contribute to broader perceptions of high-quality economic development. The study provides novel empirical evidence from Azerbaijan and offers practical implications for digital policy design and enterprise strategies aimed at promoting innovation-driven, inclusive, and sustainable growth.

This study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-based factors, tax planning capacity, and institutional and governance quality. Using survey data from 266 foreign-owned firms, the study applies structural equation modeling (SEM) to analyse direct, mediating, and moderating relationships. The results show that stronger enforcement is associated with higher levels of compliance and encourages firms to develop tax planning capabilities. In turn, these capabilities contribute positively to compliance behaviour. The findings also indicate that tax planning capacity partially mediates the relationship between enforcement and compliance. In addition, institutional and governance quality moderates the link between enforcement and tax planning capacity, with the effect varying across institutional environments. Overall, the results suggest that corporate tax compliance is influenced not only by external regulatory pressure but also by firms’ internal capabilities and the broader institutional context. The study provides useful insights for policymakers seeking to improve compliance through coordinated regulatory and institutional reforms.

This study examines how social media–driven information environments shape pro-environmental travel decision-making within the broader context of sustainable tourism and digital information expansion. It aims to explain how informational, cognitive, and evaluative mechanisms jointly influence behavioral intention by integrating perceived trustworthiness of user-generated content, ecological awareness, attitude formation, and cognitive processing bias within a moderated mediation framework. Data were collected from 315 respondents in Azerbaijan through a structured survey and analyzed using structural equation modeling to test both mediating and conditional relationships. The results show that perceived trustworthiness of user-generated content significantly strengthens attitude formation, which is the strongest predictor of behavioral intention. Trust also has a direct effect, but its influence mainly operates through evaluative pathways. Ecological awareness partially mediates the relationship between trust and intention, indicating multiple parallel mechanisms. Furthermore, cognitive processing bias weakens the effect of trust on attitude and reduces indirect effects. Overall, the findings suggest that sustainable tourism behavior is driven more by credibility-based cognitive evaluation than by mere information availability, highlighting the importance of credibility-enhancing and cognitively effective communication strategies.

Health taxation has become an increasingly important fiscal policy instrument for promoting healthier consumption and improving public welfare. However, limited evidence exists regarding public perceptions of health taxation in countries where such policies have not yet been implemented. This study develops and empirically tests an integrated behavioral framework that examines the relationships among perceived health taxation, healthy consumption behavior, and sustainable public welfare, while considering the moderating roles of chronic disease in the family, trust in public health policy, and generation. Data were collected through a structured questionnaire administered to 402 adult respondents in Azerbaijan and analyzed using Structural Equation Modeling. The results indicate that perceived health taxation is positively associated with sustainable public welfare but negatively associated with respondents’ self-reported healthy consumption behavior. In contrast, healthy consumption behavior is positively associated with sustainable public welfare. Furthermore, chronic disease in the family negatively moderates the relationship between perceived health taxation and sustainable public welfare, whereas trust in public health policy and generation positively moderate the proposed relationships. The study contributes to the health taxation literature by providing evidence from a pre-implementation policy context. These findings offer practical implications for designing socially acceptable and effective preventive fiscal policies.

Climate change and the transition toward sustainable development have increased interest in the institutional and psychological factors shaping sustainable consumption behavior. This study investigates how perceived government regulation, perceived corporate environmental responsibility, sustainable production practices, perceived digital environmental transparency, and eco-anxiety jointly influence sustainable consumption behavior among eco-conscious producer-consumers in Azerbaijan. Data were obtained from 425 eco-conscious producer-consumers through a structured questionnaire, and the proposed research model was empirically examined using Structural Equation Modeling. The findings indicate that perceived government regulation positively influences perceived corporate environmental responsibility, which subsequently enhances sustainable production practices. However, sustainable production practices do not exert a significant direct effect on sustainable consumption behavior. The results further demonstrate that perceived digital environmental transparency partially mediates the relationship between corporate environmental responsibility and sustainable consumption behavior, while eco-anxiety positively moderates the relationship between perceived government regulation and sustainable consumption behavior. These findings suggest that self-reported sustainable consumption behavior is shaped by individuals’ perceptions of institutional and organizational sustainability signals, perceived transparency of sustainability communication, and psychological responses to environmental challenges. The study contributes to the sustainability literature by providing evidence from eco-conscious producer-consumers in an emerging sustainability-transition context and highlights the importance of integrating governance, corporate responsibility, digital transparency, and environmental concern within a unified analytical framework.