The Barrier of Instrumental Environmental Consciousness Against the Porter Hypothesis: A Managerial Evaluation of Manufacturing Enterprises in Türkiye Under CBAM Pressure

This study investigates how environmental consciousness motivations—grounded in Corporate Social Responsibility (CSR) theories (instrumental, political, integrative, and ethical)—influence environmental management performance (MP) and indirectly affect operational performance (OP). Specifically, the research examines these motivations under the intensifying pressure of the Carbon Border Adjustment Mechanism (CBAM) within manufacturing firms in Türkiye. From a cost–benefit perspective, the study addresses whether dominant instrumental (cost-oriented) consciousness acts as a barrier to innovation-led gains predicted by the Porter Hypothesis. Analyzing data from 400 managers using the PLS-SEM method, findings reveal that while ethical and political consciousness positively enhance MP and OP, instrumental consciousness—driven by short-term cost-compliance pressures—exerts a significant negative impact. Furthermore, the statistical insignificance of integrative consciousness highlights a strategic integration gap for manufacturing enterprises in Türkiye. These results demonstrate that perceiving environmental regulations merely as a “cost burden” creates a structural barrier that breaks the strategic productivity cycle. The study concludes that to achieve a positive multiplier effect on competitiveness, firms must transition from instrumental compliance to integrated strategic commitment, guiding managers to distinguish between short-term instrumental efforts and long-term strategic commitments.