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Circular economy in corporate sustainability reporting

2021-12Artigo científico Acesso aberto
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dc.contributor.authorOpferkuch, Katelin
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 & Sons, Ltd.
dc.date.accessioned2022-03-14T23:23:19Z
dc.date.available2022-03-14T23:23:19Z
dc.date.issued2021-12
dc.descriptionUID/AMB/04085/2019
dc.description.abstractA growing commitment from companies to implement circular economy (CE) strategies demands the development of guidelines for consistent related external communication. The fields of non-financial reporting and sustainability are well established with numerous available international reporting frameworks and approaches; however, there is still an absence of standardised reporting principles and procedures for publishing progress on circularity. In this context, this article aims to explore how companies could include CE within their corporate sustainability reports, through an academic literature review and content analysis of existent reporting approaches. Results showed a clear disconnection between CE and sustainability reporting literature. Overall, only a few of the revised reporting approaches explicitly mention CE, and the guidance given to companies is very general, inconsistent and places the responsibility of selecting performance assessment approaches on the companies. The analysis contributes to identifying opportunities for transparent external communication of CE issues, as well as exploring the challenges and limitations.en
dc.description.versionpublishersversion
dc.description.versionpublished
dc.format.extent22
dc.format.extent4676534
dc.identifier.doi10.1002/bse.2854
dc.identifier.issn0964-4733
dc.identifier.otherPURE: 42091149
dc.identifier.otherPURE UUID: 470b759d-4a40-485d-91b7-0442f22a813b
dc.identifier.otherScopus: 85111073988
dc.identifier.otherWOS: 000676106800001
dc.identifier.urihttp://hdl.handle.net/10362/134495
dc.identifier.urlhttps://www.scopus.com/pages/publications/85111073988
dc.language.isoeng
dc.peerreviewedyes
dc.relationinfo:eu-repo/grantAgreement/EC/H2020/765198/EU
dc.relationCiRcular Economy: SusTainability Implications and guidING progress
dc.subjectcircular economy
dc.subjectcontent analysis
dc.subjectcorporate social responsibility
dc.subjectliterature review
dc.subjectreporting framework
dc.subjectsustainable development
dc.subjectBusiness and International Management
dc.subjectGeography, Planning and Development
dc.subjectStrategy and Management
dc.subjectManagement, Monitoring, Policy and Law
dc.subjectSDG 8 - Decent Work and Economic Growth
dc.subjectSDG 12 - Responsible Consumption and Production
dc.titleCircular economy in corporate sustainability reportingen
dc.title.subtitleA review of organisational approachesen
dc.typejournal article
degois.publication.firstPage4015
degois.publication.issue8
degois.publication.lastPage4036
degois.publication.titleBusiness Strategy And The Environment
degois.publication.volume30
dspace.entity.typePublication
oaire.awardNumber765198
oaire.awardTitleCiRcular Economy: SusTainability Implications and guidING progress
oaire.awardURIinfo:eu-repo/grantAgreement/EC/H2020/765198/EU
oaire.fundingStreamH2020
project.funder.identifierhttp://doi.org/10.13039/501100008530
project.funder.nameEuropean Commission
rcaap.rightsopenAccess
relation.isProjectOfPublication188d745f-d9cd-47d8-8a2e-ffac77f32d24
relation.isProjectOfPublication.latestForDiscovery188d745f-d9cd-47d8-8a2e-ffac77f32d24

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