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Triple Bottom Line ( TBL ) Perspective on the Business–Environment–Performance Nexus in an Emerging Market Economy

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ABSTRACT Sustainability has become a defining challenge for firms in emerging economies, where pressures to address environmental and social concerns increasingly intersect with the need to remain financially competitive. Yet many organizations struggle to show whether sustainability disclosures create measurable business value, particularly in complex supply chain environments. This raises two central questions: To what extent do economic, social, and environmental disclosures affect firm financial performance? And how does Supply Chain Visibility (SCV) influence these effects by strengthening or weakening the disclosure–performance link? To answer these questions, this study develops a conceptual model informed by the Triple Bottom Line theory. The model was tested using Partial Least Squares Structural Equation Modeling (PLS‐SEM) with survey data from 120 senior managers of manufacturing firms in Ghana. The findings reveal that all three types of sustainability disclosure are positively associated with financial performance, with environmental disclosure showing the strongest effect. SCV significantly moderates these relationships by enabling firms to monitor, coordinate, and communicate sustainability practices more effectively across their supply chains. The study contributes to the literature by demonstrating that SCV functions both as a strategic capability and as a mechanism of institutional alignment, allowing firms to convert sustainability commitments into tangible financial outcomes in emerging markets. For managers, the results highlight the value of investing in SCV tools and supplier collaboration to embed sustainability within competitive strategy. For policymakers, the study suggests that incentives for visibility‐enhancing mechanisms can promote more transparent and sustainable industrial ecosystems.

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Supply Chain Management (SCM) is broadly defined as the integrated coordination of activities involved in the procurement, transformation, and distribution of materials components, and finished goods from suppliers to end customer. As digital transformation reshapes global supply chains, the synergistic role of information technologies has garnered increasing scholarly attention.The current literature remains fragmented, especially in understanding how information technology usage jointly influence supply chain performance (SCP) through critical enablers particularly supply chain visibility (SCV) and supply chain resilience (SCR). This study addresses this gap by proposing and empirically testing a sequential mediation model in which SCV and SCR jointly mediate the relationship between information technology usage and SCP. Drawing upon the Resource-Based View, Dynamic Capabilities View, and Organizational Information Processing Theory, a conceptual framework is developed and validated using survey data from 600 supply chain professionals across key sectors in India. Partial Least Squares Structural Equation Modeling (PLS-SEM) reveals that information technology usage positively influence both SCV and SCR, further it reveled SCV significantly contributes to SCR and SCV and SCR sequentially mediate the relationship between IT usage and performance outcomes.The findings underscore the need for integrated digital strategies and enhanced visibility-resilience alignment, particularly in emerging economy contexts characterized by infrastructural and institutional volatility.The study contributes novel empirical evidence to the digital supply chain literature and offers actionable insights for practitioners navigating digital transformation in resource-constrained environments.

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This study aims to analyze the influence of AI Readiness, Perceived Usefulness, Perceived Ease of Use, Behavioral Intention, and Supply Chain Visibility on Supply Chain Performance, with Supply Chain Resilience as a mediating variable. The research was conducted among employees of companies involved in the supply chain in the Tangerang area. The study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. The results show that AI Readiness, Perceived Ease of Use, and Supply Chain Visibility have a significant effect on Supply Chain Performance. In addition, Supply Chain Visibility also significantly influences Supply Chain Resilience, which in turn contributes to Supply Chain Performance. On the other hand, Perceived Usefulness and Behavioral Intention do not have a significant impact on Supply Chain Performance. These findings highlight the importance of technology readiness, supply chain visibility, and supply chain resilience in supporting operational performance and competitive advantage in the modern era. The study also provides strategic insights for companies to invest in artificial intelligence-based technologies and strengthen supply chain integration

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