Payment services in immersive virtual environments have become a critical component of economic transactions as the metaverse reshapes digital interaction and value exchange. This study develops an extended Technology Acceptance Model (ETAM) for the metaverse context to examine the determinants of metaverse payment service adoption and their impact on organisational sustainability practices and overall firm performance (OFP). Data were collected from 535 working professionals with metaverse experience using a purposive sampling approach and analysed using partial least squares structural equation modelling (PLS-SEM). The results indicate that perceived ease of use (MPEOU) and perceived sustainability benefits significantly enhance users’ attitudes towards metaverse payment services, while trust exhibits a significant but negative effect on attitude and a positive effect on behavioural intention (BI). Attitude towards usage (ATU) and technology readiness (TR) significantly influence BI, which strongly predicts actual usage (AU). AU, in turn, enhances environmental sustainability practices (ESP), which emerge as the strongest driver of OFP. In contrast, perceived usefulness (MPU) does not significantly influence attitude in the metaverse payment context. These findings extend technology adoption theory by highlighting the importance of usability, sustainability perceptions and trust dynamics in immersive financial environments. The study further demonstrates how metaverse payment usage contributes to sustainability practices and organisational performance, offering a multilevel perspective that connects user adoption behaviour with firm-level outcomes. The results provide strategic guidance for organisations seeking to enhance performance through secure, user-friendly and sustainability-oriented metaverse payment solutions.
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