Involvement matters: navigating the value–action gap in business students’ sustainability transformation expectations—a cross-country Kano study

Abstract The value–action gap (VAG) refers to the disparity between individuals’ expressed beliefs and their actual behaviors in sustainability contexts. While previous research has focused on past or present evaluations of sustainable consumer behavior, this study aims to investigate the VAG among business students regarding their future-oriented sustainability expectations from Higher Education Institutions. Specifically, this study examines (1) the VAG in these students’ expectations, (2) the role of their interest in or involvement with sustainability in shaping the VAG, and (3) potential differences in the VAG based on students’ expectations of basic, performance, and excitement sustainability requirements. Data for the study were collected through an online survey of 239 business students in the USA and Germany. The Theory of Attractive Quality framework and the Kano analysis were used to identify students’ sustainability expectations, categorizing requirements based on non-linear and qualitative assessments. Our findings reveal larger VAGs in the German context across all sustainability attributes examined. Increased student involvement correlates with a smaller VAG, irrespective of the country. The VAG varies across different types of expectations, with the smallest observed for basic needs. Monitoring students’ sustainability expectations, analyzing their interest in and engagement with sustainability issues, and establishing realistic expectations are crucial for reducing the VAG. It is advisable to prioritize sustainability attributes that facilitate direct student participation, such as integrating sustainability concepts into student research. Future research on the VAG should explore variations in students’ personal, ethical, religious, social, demographic, and political orientations through segmentation.