A carregar...
Publicação
Towards a framework for corporate disclosure of circular economy
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.99 MB | Adobe PDF |
Orientador(es)
Resumo(s)
Circular economy (CE) is becoming an increasingly mandatory material issue within corporate sustainability reporting, however, what remains unaddressed within literature are the perspectives and capacities of the companies which must soon adapt to meet the evolving reporting requirements. This research aims to capture insights from companies engaged with CE in order to develop recommendations that support the integration of CE within corporate sustainability reports. To do this, a series of semi-structured interviews and focus groups were conducted with companies operating in Italy or the Netherlands, not limited by sector. The results provide a list of challenges experienced- and benefits gained- by companies from externally communicating CE. Companies are urged to consider not only risks associated with staying in the linear economy but also those associated with the implementation of new circular practices, to communicate potential sustainability trade-offs and reduce potential claims of CE-related greenwashing. Practical recommendations are offered for developing targets and indicators for CE as well as identifying and reporting CE-specific risks and opportunities.
Descrição
The authors would like to thank all of the companies involved for their time, valuable insights and ongoing support of this research. This project has received funding from the European Union's Horizon 2020 research and innovation programme under Marie Sklodowska‐Curie grant agreement No 765198. The authors acknowledge and thank the support given to CENSE by the Portuguese Foundation for Science and Technology (FCT) through the strategic project
Publisher Copyright:
© 2023 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.
Palavras-chave
circular economy circularity indicator corporate social responsibility due diligence EU taxonomy regulation value creation Development Strategy and Management Management, Monitoring, Policy and Law SDG 9 - Industry, Innovation, and Infrastructure SDG 12 - Responsible Consumption and Production SDG 8 - Decent Work and Economic Growth