Turning Environmental Data into Sustainable Supply Chain Performance through EMA Use and Green Procurement Capability
Published:
2026-11-09Abstract
Manufacturing firms routinely collect environmental data on energy use, water consumption, waste, material flows, and supplier compliance, but these data often remain confined to reporting and compliance records. The practical issue is not data availability, but whether firms can turn environmental information into decisions that improve supply chain sustainability. This study examines how environmental data readiness contributes to sustainable supply chain performance through environmental management accounting use and green procurement capability. Survey data were obtained from 268 managerial respondents in manufacturing firms in Batam and Kepulauan Riau, Indonesia, covering procurement, production, finance and accounting, logistics, quality assurance, environmental, and middle-management functions. The data were analysed using partial least squares structural equation modelling to test a serial mediation model. The findings show that environmental data readiness strengthens environmental management accounting use, which then improves green procurement capability. Green procurement capability enhances sustainable supply chain performance, while environmental management accounting use also has a direct positive effect on performance. The mediation results indicate that green procurement capability partially carries the effect of environmental management accounting use on performance. Environmental data readiness also improves performance through a sequential pathway involving accounting use and procurement capability. This study shows that environmental data create sustainability value only when firms convert them into accounting-based insight and supplier-facing procurement routines.
Keywords:
environmental data readiness environmental management accounting green procurement capability sustainable supply chain performance PLS-SEMReferences
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