Green accounting and governance capability configurations for sustainability performance in resource constrained environmental governance

Environmental governance research suggests that well-designed sustainability practices can strengthen organizational resilience. Yet public institutions and communities under institutional scarcity may be unable to develop all desirable technological, financial, and managerial capabilities simultaneously. Drawing on Resource Orchestration Theory (ROT), this study examines how Green Accounting, Social Capital, Digital Capability, and Governance Agility combine in relation to Sustainability Performance. Fuzzy-set Qualitative Comparative Analysis (fsQCA) of questionnaire data from 152 respondents in Kendari City, Indonesia, identifies three configurations that satisfy the stated sufficiency-retention criteria (primary solution consistency = 0.868; coverage = 0.714) and one additional digital-absence pattern with borderline PRI consistency (0.695), which is treated as exploratory rather than as part of the primary solution. The fully integrated configuration has the highest raw coverage (0.539). Governance Agility narrowly crosses the conventional necessity benchmark (consistency = 0.907; coverage = 0.774), but this near-threshold result is sample-specific; no condition is sufficient alone. Alternative Triple Bottom Line weights produce primary-solution coverage of 0.712–0.715 and consistency of 0.864–0.872. The findings provide a bounded refinement of ROT by treating institutional scarcity as a contextual constraint on feasible capability orchestration and by distinguishing complementary from functionally compensatory capability alignment. Compensation denotes overlapping governance functions, not universal resource substitution. The results support contextual inference for Kendari and require comparison, rather than direct generalization, in other institutional environments.