<p>Renewable resource utilization plays a positive role in addressing climate change positively because day by day increasing demand of renewable resources which emit fewer pollutants and greenhouse gases and provide a clean energy source. Renewable resources may include acid oil, waste oil, vegetable oil &amp; its derivatives used to produce bio-based value-added products such as plasticizers, lubricants and adhesives. In which bio-based plasticizer which is in demands due to its easy biodegradability &amp; good plasticizing properties. Bio-plasticizers have many beneficial physical properties such as High volatile bio-based plasticizers tend to migrate more rapidly from polymer materials, especially under elevated temperatures or during storage. This migration leads to the loss of its elastic and flexible properties, becoming more rigid over time. Therefore, bio-based plasticizers must be low volatility, high flash points and renewability. In the present study, there were mainly two steps of reactions esterification and epoxidation process was utilized for bio-based plasticizer production. In the first step, p-toluene sulfonic acid (PTSA) was used as a catalyst to carry out the esterification reaction of soya acid oil with alcohols (methanol and butanol) due to its moderate reaction conditions, excellent functional group tolerance, and good acidity balance. The reaction took 7&#xa0;h to complete. The second step consisted of epoxidation process of soya fatty esters was carried out using Hydrogen peroxide (H₂O₂ was used) used as an oxidant &amp; glacial acetic acid as a catalyst for production of epoxidized esters. Synthesised esters and epoxidized esters were confirmed using instrumental analysis methods, Gas Chromatography and Fourier Transform Infrared (FT-IR). Subsequently, epoxidized esters were incorporated as bio-plasticizer to enhance the material’s flexibility in Polyvinyl chloride using solution casting process with optimized temperature condition. Also, comparative study of ESME with DOP (Dioctyl phthalate) was done to evaluate it’s different tensile properties. The glass transition temperature using differential scanning calorimeter (DSC) technique was studied after incorporation of epoxidized esters (Bio-based plasticizer) into PVC films. Plasticizing effects of epoxidized esters in PVC were studied for different mechanical properties using Universal Testing Machine (UTM).</p> Graphical Abstract <p>Possible reaction Mechanism of interaction between PVC Molecule &amp; Epoxidized ester</p> <p></p>