["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis research empirically validates an integrated framework that explains net‐zero‐emission adoption among Small and Medium Enterprises (SMEs) in the United Arab Emirates (UAE). Extending the Technological‐Organizational‐Environmental (TOE) framework with the Triple Bottom Line (TBL) perspective, the research explains how internal capabilities and external pressures jointly shape sustainable green practices and carbon footprint reduction initiatives and how these mechanisms drive net‐zero implementation and performance outcomes. This study utilizes survey data from 425 SMEs and analyzed using Structural Equation Modeling (SEM). The findings reveal that managerial support, technological competence, and regulatory pressure significantly drive sustainability adoption, while technological infrastructure shows limited direct influence. Firm environmental commitment strengthens the translation of sustainability practices into net‐zero implementation. The results further demonstrate that net‐zero strategies significantly enhance social, environmental, and financial performance. By theoretically extending TOE–TBL integration and empirically validating it in an emerging‐economy context, this study contributes to the environmental management literature. It offers actionable insights for policymakers and SME managers seeking to accelerate sustainability transitions. This study introduces a process‐integrated TOE–TBL framework that captures the interaction between internal capabilities, external pressures, and organizational commitment in shaping net‐zero outcomes.\n"]