Green Supply Chain Management, Digital Transformation, and Environmental Performance: A Natural Resource-Based View Perspective

Nadia Putri Devani; Eka Siskawati; Amy Fontanella; Muhammad Rizky Prima Sakti

doi:10.55980/ebasr.v4i3.488

Authors

Nadia Putri Devani Department of Accounting, Politeknik Negeri Padang
Eka Siskawati Department of accounting, Politeknik Negeri Padang, Padang, Indonesia
Amy Fontanella Department of accounting, Politeknik Negeri Padang, Padang, Indonesia
Muhammad Rizky Prima Sakti Department of Business Administration, University College of Bahrain, Saar, Bahrain

DOI:

https://doi.org/10.55980/ebasr.v4i3.488

Keywords:

Green Supply Chain Management, Digital Transformation, Environmental Performance, Natural Resource-Based View

Abstract

Digital transformation can improve operational efficiency, but its environmental benefits remain uncertain. Drawing on the Natural Resource-Based View (NRBV), this study examines the relationships between green supply chain management (GSCM), digital transformation (DT), and environmental performance in Indonesian manufacturing firms. Data were collected from the 2023 sustainability reports of 49 firms listed on the Indonesia Stock Exchange. Corporate disclosures were coded using a three-point ordinal scale and analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that GSCM is positively associated with environmental performance (β = 0.573, p < 0.001), whereas DT has a negative association (β = −0.239, p = 0.027). The model explains 71.6% of the variance in environmental performance. These findings indicate that green supply chain practices and digital transformation have different environmental implications. Practices that incorporate environmental objectives into supply chain activities are associated with better environmental performance, while digital transformation alone does not show the same benefit. This study contributes to the NRBV literature by distinguishing environmentally oriented capabilities from digital capabilities serving broader operational purposes. For managers, the findings emphasize the importance of strengthening green supply chain practices and evaluating digital investments against environmental targets. The cross-sectional design and reliance on corporate disclosures limit causal interpretation. Further research should investigate the mechanisms underlying the negative relationship between DT and environmental performance.

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