<![CDATA[The aim of this study is to examine the effect of eco-efficiency on waste management for small-medium sized enterprises, with cost efficiency and environmental management as its mediating factors. As additional analyses, we examine whether such factors also act as moderating factors on the relationship between eco-efficiency and waste management. From an RBV theory, we positions eco-efficiency as a strategic mechanism. However, the results found that it does not directly translate into waste management improvements. Instead, it strengthens cost efficiency and environmental management, which act as key internal capabilities to enhance waste management. Environmental management, as a higher-order capability, directly impacts waste management by embedding sustainability into business operations. Cost efficiency, while crucial for resource optimisation, lacks a direct influence on waste management, suggesting that financial efficiency alone does not drive sustainable waste practices. Moreover, the further analysis shows that the relationship between eco-efficiency and waste management is only mediated by environmental management, not by cost efficiency. Nonetheless, only cost efficiency moderates the eco-efficiency–waste management relationship. These findings highlight the RBV premise that competitive advantage arises not merely from possessing valuable resources but from their strategic integration into operational and environmental initiatives.]]>
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