The world's transformation from linear to circular economies is a major issue today. The demand for goods and services also contributes to environmental damage. Through the Theory of Planned Behavior, this study demonstrates how human behavior influences the adoption of circular economy practices and sustainable business performance. This study examines the role of green intention and green innovation in mediating the relationship, as well as the moderating effect of barriers on this relationship. Data were collected through questionnaires completed by 447 respondents, who were employees in Indonesian accommodation companies. The Structural Equation Model was used to test the model using the Smart PLS 4 tool. The findings show a positive effect of the Theory of Planned Behavior on circular economy practices and sustainable business performance. The role of green intention and green innovation in mediating the relationship in the model also shows positive results. Barriers were found to both strengthen and weaken relationships within the model. The unexpected findings that circular economy practice fails to mediate the relationships in the model and barriers fail to moderate these relationships challenge further explanation. This study also offers theoretical and managerial implications to help accommodation providers address challenges and capitalize on opportunities in their sustainability efforts.
International competitiveness and sustainability have become central themes in tourism development, particularly in the context of economic and geopolitical instability. The circular economy represents an important framework for improving resource efficiency and long-term resilience in tourism enterprises. Accommodation services, especially micro and small enterprises operating in environmentally sensitive regions, play a significant role in this transition. The concept of digital passportization enables the systematic collection and monitoring of sustainability-related data in tourism enterprises, which may support strategic planning and the evaluation of circular economy practices within tourism destinations. This study examines the perceived importance and selected application of circular economy tools among accommodation providers in the Slovak-Polish High Tatras cross-border region. A quantitative survey was conducted among 186 enterprises between December 2024 and March 2025. The standardized questionnaire focused on waste, water, and energy management, as well as sustainable materials and infrastructure. Descriptive statistics and the Mann-Whitney U test were applied to analyse differences according to country of operation and enterprise size. The results indicate a generally positive perception of circular economy practices as strategic instruments for development planning, competitiveness, and marketing positioning. Statistical testing revealed significant differences between Slovak and Polish enterprises, as well as between micro and small firms, with strong effect sizes observed. These findings suggest that circular economy perception is shaped not only by firm-level characteristics but also by broader institutional contexts. From a broader methodological perspective, the findings also demonstrate how circular economy practices implemented at the enterprise level can provide a relevant empirical basis for emerging digital passportization systems designed to monitor sustainability performance in tourism destinations. The study provides context-specific empirical evidence from a peripheral alpine border region and offers insights relevant to regional tourism stakeholders and sustainability-oriented policy development.
