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Towards a framework for corporate disclosure of circular economy

2023-09Artigo científico Acesso aberto
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dc.contributor.authorOpferkuch, Katelin
dc.contributor.authorWalker, Anna M.
dc.contributor.authorRoos Lindgreen, Erik
dc.contributor.authorCaeiro, Sandra
dc.contributor.authorSalomone, Roberta
dc.contributor.authorRamos, Tomás B.
dc.contributor.institutionCENSE - Centro de Investigação em Ambiente e Sustentabilidade
dc.contributor.pblJohn Wiley and Sons Ltd
dc.date.accessioned2024-01-16T22:36:08Z
dc.date.available2024-01-16T22:36:08Z
dc.date.issued2023-09
dc.descriptionThe 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.
dc.description.abstractCircular 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.en
dc.description.versionpublishersversion
dc.description.versionpublished
dc.format.extent18
dc.format.extent2091207
dc.identifier.doi10.1002/csr.2497
dc.identifier.issn1535-3958
dc.identifier.otherPURE: 81239213
dc.identifier.otherPURE UUID: 1eb89aaf-6f11-4cae-8e27-89f24bf3680f
dc.identifier.otherScopus: 85153516707
dc.identifier.otherWOS: 000976297800001
dc.identifier.urihttp://hdl.handle.net/10362/162345
dc.identifier.urlhttps://www.scopus.com/pages/publications/85153516707
dc.language.isoeng
dc.peerreviewedyes
dc.relationFunding Information: info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04085%2F2020/PT
dc.subjectcircular economy
dc.subjectcircularity indicator
dc.subjectcorporate social responsibility
dc.subjectdue diligence
dc.subjectEU taxonomy regulation
dc.subjectvalue creation
dc.subjectDevelopment
dc.subjectStrategy and Management
dc.subjectManagement, Monitoring, Policy and Law
dc.subjectSDG 9 - Industry, Innovation, and Infrastructure
dc.subjectSDG 12 - Responsible Consumption and Production
dc.subjectSDG 8 - Decent Work and Economic Growth
dc.titleTowards a framework for corporate disclosure of circular economyen
dc.title.subtitleCompany perspectives and recommendationsen
dc.typejournal article
degois.publication.firstPage2457
degois.publication.issue5
degois.publication.lastPage2474
degois.publication.titleCorporate Social Responsibility and Environmental Management
degois.publication.volume30
dspace.entity.typePublication
rcaap.rightsopenAccess

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