Towards a framework for corporate disclosure of circular economy: Company perspectives and recommendations

Katelin Opferkuch, Anna M. Walker, Erik Roos Lindgreen, Sandra Caeiro, Roberta Salomone, Tomás B. Ramos

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)
9 Downloads (Pure)

Abstract

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.
Original languageEnglish
Pages (from-to)2457-2474
Number of pages18
JournalCorporate Social Responsibility and Environmental Management
Volume30
Issue number5
Early online date21 Apr 2023
DOIs
Publication statusPublished - Sept 2023

Keywords

  • circular economy
  • circularity indicator
  • corporate social responsibility
  • due diligence
  • EU taxonomy regulation
  • value creation

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