Exploring Employee Perceptions and Attitudinal Responses to the Sustainable Development Goals ( <scp>SDGs</scp> ): A Robust Methodological Approach Amidst Missing Value Prevalence

ABSTRACT This study investigates the effects of organizational engagement with the Sustainable Development Goals (SDGs) on employee attitudes, focusing on pride, perceived support, and commitment. Utilizing stakeholder and psychological theories, it explores how employees' perceptions of their organization's SDG engagement influence these attitudes. Survey data were collected from employees of a Belgian regional governmental organization, offering a unique perspective since public sector employees are often underrepresented in this line of research. This data formed the basis for an innovative and reusable PLS‐SEM modeling pipeline, designed both to test the hypothesized relationships and to address missing value prevalence. The findings reveal significant positive attitudinal outcomes, underscoring the direct and overall impact of perceived organizational SDG engagement on employee attitudes. In addition, the study introduces three novel SDG perception scales, each consisting of 17 items. Overall, this paper provides a foundational framework for understanding employee perceptions and attitudinal responses to organizational SDG engagement.