Leveraging Green Capabilities and Digital Accounting Under
                    ESG
                    Pressure: Strategic Insights From an Emerging Market's Global Value Chains

Tipon Tanchangya; Kazi Omar Siddiqi; Bablu Dhar; Junaid Rahman; Naimul Islam; Shishir Das

doi:10.1002/tie.70058

journal article Nov 07, 2025

Leveraging Green Capabilities and Digital Accounting Under ESG Pressure: Strategic Insights From an Emerging Market's Global Value Chains

Tipon Tanchangya Kazi Omar Siddiqi Bablu Dhar Junaid Rahman Naimul Islam Shishir Das

Thunderbird International Business Review · Wiley

View at Publisher Save 10.1002/tie.70058

Abstract

ABSTRACT
ESG‐driven buyer governance in global value chains compels emerging‐market suppliers to internalize new bundles of green and digital capabilities to remain competitive. This study examines how manufacturing firms in such contexts can orchestrate these capabilities under ESG pressure to achieve sustainable organizational performance. Anchored in the natural resource‐based view (NRBV) and dynamic capabilities perspective (DCV), we develop and test an integrative framework in which sustainability management accounting (SMA) operates as a capability conduit linking green knowledge integration capability (GKIC) and green organizational culture (GOC) to performance, while business analytics adoption (BAA) functions as a digital amplifier that strengthens the SMA–SOP relationship. Using partial least squares structural equation modeling (PLS‐SEM) on survey data from 412 professionals in Bangladesh's export‐oriented manufacturing sector, the findings demonstrate that SMA mediates and BAA amplifies the impact of green capabilities on performance. Robustness diagnostics (PLSpredict and IPMA) confirm predictive validity and managerial priority areas. Practically, integrating SMA and BAA helps firms improve ESG audit pass rates, retain preferred‐supplier status, and sustain export continuity in international markets. The study advances theory by conceptualizing the GKIC–SMA–BAA configuration as a scalable pathway for ESG‐driven competitiveness in global value chains.

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Details

Published: Nov 07, 2025
License: View

Authors

T

Tipon Tanchangya

Department of Finance University of Chittagong Chittagong Bangladesh

K

Kazi Omar Siddiqi

Department of Management Studies Comilla University Cumilla Bangladesh

B

Bablu Dhar

Business Administration Division Mahidol University International College, Mahidol University Salaya Thailand

J

Junaid Rahman

Department of Finance University of Chittagong Chittagong Bangladesh

N

Naimul Islam

Department of Accounting, Finance and Economics University of Greenwich London UK

S

Shishir Das

Department of Business Administration Presidency University Dhaka Bangladesh

Cite This Article

Tipon Tanchangya, Kazi Omar Siddiqi, Bablu Dhar, et al. (2025). Leveraging Green Capabilities and Digital Accounting Under ESG Pressure: Strategic Insights From an Emerging Market's Global Value Chains. Thunderbird International Business Review. https://doi.org/10.1002/tie.70058

Leveraging Green Capabilities and Digital Accounting Under ESG Pressure: Strategic Insights From an Emerging Market's Global Value Chains

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