Conference Abstract Book

19 Results: Conceptual Framework • Direct effect: ➢ Stronger FS-culture → Higher FSP→ Improved non-financial & financial performance • Mediations: ➢ FSP mediates FS-culture → performance : Stronger FS-culture improves FSP, which then boosts non-financial and financial performance ➢ Non-financial performance mediates FS-culture & FSP → financial performance: Better non- financial outcomes (e.g., quality, productivity, customer satisfaction) turn FS-culture and FSP improvements into financial gains • Key drivers (FS-culture dimensions) : Leadership, communication, commitment, risk perception, management systems, styles & processes, work environment, knowledge, work pressure, normative beliefs • FSP outcomes : Better food handler practices, fewer non-conformities & complaints, improved lab results, higher audit scores, fewer recalls/expired/returned products • Non-financial performance outcomes : Higher productivity & efficiency, better product quality, on-time delivery, employee adaptability & learning, customer satisfaction, fewer complaints • Financial performance outcomes : Lower costs, higher profitability, better financial results, increased net profit margin, sales growth, improved cash flow