Knowledge, Attitude and Compliance with Sustainability Practices among Managers of Small and Medium-Sized Enterprises in Muscat, Oman 2024-2025

The primary objective of this research was to determine the relationship between the level of knowledge, attitude, and level of compliance with sustainability practices among managers of SMEs in Muscat, Oman.The study aimed to explore the relationships among these variables.A sample of 96 respondents was computed using the Raosoft calculator from the total 27,400 SMEs registered by the end of July 2022 in the Muscat Governorate.The actual selection of respondents was carried out using a simple random sampling technique.Employing a descriptive-correlational methodology, data were collected through survey questionnaires, which provided insights into the status of the variables under investigation.Statistical analyses were conducted to determine the reliability and validity of the findings.The findings revealed that the managers of SMEs in the City of Muscat displayed an exceptional level of knowledge regarding sustainability practices, with an average weighted mean of 3.52.They also maintained a highly positive attitude toward implementing these practices in their businesses, with an average weighted mean of 3.46.Furthermore, these managers obtained an average weighted mean of 3.43, consistently demonstrating strong compliance with sustainability practices, indicating a high level of adherence in their operations.Moreover, the findings revealed strong correlations among the key variables in the study.A Pearson r value of .852indicated a very high correlation between the level of knowledge and the respondents' attitude toward sustainability practices, with a probability value of .000,confirming a significant relationship.Similarly, a Pearson r value of .800showed a strong correlation between knowledge and compliance with sustainability practices, also with a significant probability value of .000.Additionally, the relationship between attitude and compliance was found to be highly correlated, with a Pearson r value of .870and a significant probability value of .000.These results highlighted the significant relationships among knowledge, attitude, and compliance in sustainability practices.