An integrated analytical framework for enhancing sustainability transitions in small and medium logistics firms

This study examines how internal resource constraints and external institutional pressures influence the adoption of environmental, social, and governance (ESG) practices among small and medium-sized third-party logistics (3PL) firms. Drawing upon the resource-based view (RBV), institutional theory (INT), and the technology–organization–environment (TOE) framework, the research develops an interval-valued spherical fuzzy set (IVSFS) decision-support model that integrates the Criteria Importance Through Intercriteria Assessment (CIMAS), Weight by Envelope and Slope (WENSLO), and Aczel–Alsina Weighted Assessment (ALWAS) methods to prioritize ESG barriers and mitigation strategies under uncertainty. Findings reveal that limited financial capacity and the absence of public incentives are the most critical barriers, reflecting both coercive institutional pressures and internal financial constraints, while additional obstacles include fragmented regulations and organizational resistance to change. The most effective mitigation strategies involve adopting green logistics technologies, carbon accounting tools, and ESG performance dashboards, emphasizing digital innovation for enhanced transparency, eco-efficiency, and compliance. Theoretically, the study advances sustainability scholarship by integrating RBV, INT, and TOE perspectives into a unified explanatory framework. Methodologically, it contributes a hybrid multi-criteria decision-making (MCDM) model under IVSFS that strengthens uncertainty handling in sustainability assessment, and managerially, it proposes a phased ESG adoption roadmap that prioritizes cost-effective digital solutions as foundational enablers of long-term sustainability capability development.