Sustainable HRM Decisions and Emotional Capital to Sustainability Outcomes: The Mediating Role in Achieving SDGs 3 and 8

ABSTRACT This study examines the role of emotional capital resources in driving sustainable human resource management (HRM) decisions and their integration into the Sustainable Development Goals (SDGs), specifically SDGs 3 (Good Health and Well‐Being) and 8 (Decent Work and Economic Growth). A quantitative methodology was employed, consisting of a survey of 96 human resource managers from various sectors in Spain. The mediation model was tested using partial least squares structural equation modeling (PLS‐SEM) with 10,000 bootstrapping subsamples. To validate the sample size ( N = 96), a post hoc power analysis was performed via G*Power, showing a strong statistical power of 92.7%. A full collinearity assessment approach was employed within SmartPLS to rule out common method bias, with all inner VIF values exactly 1.000, substantially below the 3.3 threshold, and the use of single‐item measures was methodologically justified. Emotional capital is a pivotal mediating factor in sustainable HRM decision‐making. Results indicate that sustainable HRM decisions have a positive relationship with emotional capital (H1, p < 0.004), and emotional capital has a positive relationship with SDG 3 (H2, p < 0.001). Furthermore, emotional capital acts as a full mediator in the relationship between sustainable HRM decisions and SDG 3 (H4, p < 0.013). However, the relationship between emotional capital and SDG 8 was not supported (H3, p > 0.073), and the path between sustainable HRM decisions and SDG 8 through emotional capital was also rejected (H5, p > 0.145), highlighting distinct microfoundational boundaries when mapping emotional resources onto macroeconomic targets. This study provides empirical justification for a microlevel pathway by linking the emotional capital of HR managers to SDG outcomes through sustainable HRM decisions. Results indicate that while sustainable HRM decisions successfully translate into SDG 3 through the full mediation of emotional capital, the mechanisms do not statistically map onto macroeconomic targets like SDG 8. Therefore, the practical model is strictly recommended for social sustainability (health and well‐being) frameworks.