In this study, the authors examine the factors influencing the level of 3Rs practices in the F&B industry in Hue city, Vietnam. The paper extends the TPB (ETPB) by including new factors such as environmental commitment, green economic incentives, and economic benefits. The research employs a questionnaire survey method to collect data from F&B companies’ owners or representatives. Out of the 250 distributed questionnaires, 220 valid responses were collected. The empirical results of the ETPB model are based on structural equation modeling (SEM). The results reveal that among the factors included in the principal component analysis, economic benefits have the strongest influence, followed by attitude and perceived behavioral control. Environmental commitment, green economic incentives, and subjective norms weakly impact the level of 3Rs practices of surveyed companies. The research findings will provide a strong platform to understand the relevance of 3Rs practices of F&B companies and design strategic plans to encourage 3Rs implementation.
