This paper examines how Spanish green start-ups develop improved attitudes towards nature. Despite the prevalence of theories\nbased on green entrepreneurs, very little research has been conducted on how green attributes influence nature in the framework\nof the new Spanish Criminal Code in what concerns corporate compliance. One hundred and fifty-two start-ups were interviewed\nin 2018. Smart PLS Path Modelling has been used to build an interaction model among variables. The results obtained have a\nsignificant theoretical and practical implication since they add new findings to the current literature on how start-ups incorporate\nthe recent Criminal Code in their environmental decisions.Themodel reveals a strong predictive power (R-squared = 77.9%). There\nare grounds to say that start-ups should implement effective monitoring systems and new organisational standards, in addition to\ndeveloping surveillance measures to avoid unexpected sanctions.
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