A Hybrid BWM-VIKOR and Super-Efficiency SBM Framework for Benchmarking Green Export Performance: Empirical Evidence from the Vietnamese Textile Industry Under ESG Complexity

The Vietnamese textile and garment industry faces a critical sustainability paradox under the impending Carbon Border Adjustment Mechanism (CBAM). Firms are pressured to maintain high-volume export growth while aggressively minimizing carbon and resource intensity. To empirically resolve this tension, this study develops a novel three-phase benchmarking framework that integrates the Best–Worst Method (BWM), VIKOR, and Super-Efficiency Slacks-Based Measure (Super-SBM) under Variable Returns to Scale. Applied to 12 listed enterprises using 2024 fiscal data, the methodology first identifies Energy Intensity as the paramount strategic priority via the BWM. Next, VIKOR mathematically compresses six heterogeneous environmental, social, and governance (ESG) criteria into a single composite index, thereby eliminating standard Data Envelopment Analysis dimensionality constraints. The Phase 3 Super-SBM results reveal profound sector heterogeneity. The macro-scale giant VGT defines the absolute efficiency frontier with an unprecedented score of 18.6729 and zero operational slack. However, the λ reference matrix identifies mid-cap operators such as Tien Son Thanh Hoa and Binh Duong Garment as highly replicable, agile benchmarks for the broader industry. Crucially, the non-radial projection analysis uncovers hidden structural vulnerabilities. The data show that while certain firms possess massive operational buffers, others operate on the absolute edge of the efficiency frontier, leaving them dangerously exposed to impending carbon-taxation shocks. Furthermore, the model identifies critical instances of ESG decoupling in which green investments fail to yield proportional increases in export revenues. These findings suggest that addressing the sustainability paradox requires targeted structural interventions informed by diagnostic benchmarking. Policymakers and corporate executives must integrate open innovation frameworks and systematic problem-solving methodologies to structurally decouple economic output from fossil-fuel energy dependence and outdated labor-arbitrage models.