Circular economy disclosure in corporate sustainability reports

Detalhes bibliográficos
Autor(a) principal: Opferkuch, Katelin
Data de Publicação: 2022
Outros Autores: Caeiro, Sandra, Salomone, Roberta, Ramos, Tomás B.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/150725
Resumo: Publisher Copyright: © 2022
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network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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spelling Circular economy disclosure in corporate sustainability reportsThe case of European companies in sustainability rankingsCircular economy strategiesCircularity indicatorCorporate social responsibilityGreenwashingSustainability reportingSustainable financeEnvironmental EngineeringEnvironmental ChemistryRenewable Energy, Sustainability and the EnvironmentIndustrial and Manufacturing EngineeringSDG 7 - Affordable and Clean EnergySDG 8 - Decent Work and Economic GrowthSDG 12 - Responsible Consumption and ProductionPublisher Copyright: © 2022Circular economy (CE) continues to become an increasingly important topic within disclosure frameworks and taxonomies for sustainable finance, however, early evidence points to CE not readily being included within corporate sustainability reports. Therefore, this research aims to explore how CE is emerging within the sustainability reports of companies listed in sustainability rankings. More specifically, the presence of CE within five corporate sustainability reporting elements has been investigated (when applicable): (i) the Chief Executive Officer's message, (ii) non-financial materiality assessments, (iii) references to the Sustainable Development Goal framework, (iv) targets, and (v) indicators. Qualitative and quantitative content analysis techniques were utilised to review 138 reports published in 2020 from 94 European companies, not restricted by sector. Results showed that nearly all companies are explicitly referencing CE, however, only 7% of them integrate CE within all five sustainability reporting elements. Less than one third of companies were found to include both targets and indicators for CE suggesting that overall, CE content within sustainability reports is largely superficial and inconsistent. This investigation contributes a descriptive overview of current CE reporting trends and shortcomings, as well as detailing implications relevant for academia and practitioners developing sustainability reports and/or CE assessments. The transition towards a CE requires transparency, therefore, further research and engagement is needed to better define the value of CE within external corporate communication.CENSE - Centro de Investigação em Ambiente e SustentabilidadeRUNOpferkuch, KatelinCaeiro, SandraSalomone, RobertaRamos, Tomás B.2023-03-16T22:37:51Z2022-072022-07-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article21application/pdfhttp://hdl.handle.net/10362/150725engOpferkuch, K., Caeiro, S., Salomone, R., & Ramos, T. B. (2022). Circular economy disclosure in corporate sustainability reports: The case of European companies in sustainability rankings. Sustainable Production a2352-5509PURE: 56090876https://doi.org/10.1016/j.spc.2022.05.003info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-10T16:12:54ZPortal AgregadorONG
dc.title.none.fl_str_mv Circular economy disclosure in corporate sustainability reports
The case of European companies in sustainability rankings
title Circular economy disclosure in corporate sustainability reports
spellingShingle Circular economy disclosure in corporate sustainability reports
Opferkuch, Katelin
Circular economy strategies
Circularity indicator
Corporate social responsibility
Greenwashing
Sustainability reporting
Sustainable finance
Environmental Engineering
Environmental Chemistry
Renewable Energy, Sustainability and the Environment
Industrial and Manufacturing Engineering
SDG 7 - Affordable and Clean Energy
SDG 8 - Decent Work and Economic Growth
SDG 12 - Responsible Consumption and Production
title_short Circular economy disclosure in corporate sustainability reports
title_full Circular economy disclosure in corporate sustainability reports
title_fullStr Circular economy disclosure in corporate sustainability reports
title_full_unstemmed Circular economy disclosure in corporate sustainability reports
title_sort Circular economy disclosure in corporate sustainability reports
author Opferkuch, Katelin
author_facet Opferkuch, Katelin
Caeiro, Sandra
Salomone, Roberta
Ramos, Tomás B.
author_role author
author2 Caeiro, Sandra
Salomone, Roberta
Ramos, Tomás B.
author2_role author
author
author
dc.contributor.none.fl_str_mv CENSE - Centro de Investigação em Ambiente e Sustentabilidade
RUN
dc.contributor.author.fl_str_mv Opferkuch, Katelin
Caeiro, Sandra
Salomone, Roberta
Ramos, Tomás B.
dc.subject.por.fl_str_mv Circular economy strategies
Circularity indicator
Corporate social responsibility
Greenwashing
Sustainability reporting
Sustainable finance
Environmental Engineering
Environmental Chemistry
Renewable Energy, Sustainability and the Environment
Industrial and Manufacturing Engineering
SDG 7 - Affordable and Clean Energy
SDG 8 - Decent Work and Economic Growth
SDG 12 - Responsible Consumption and Production
topic Circular economy strategies
Circularity indicator
Corporate social responsibility
Greenwashing
Sustainability reporting
Sustainable finance
Environmental Engineering
Environmental Chemistry
Renewable Energy, Sustainability and the Environment
Industrial and Manufacturing Engineering
SDG 7 - Affordable and Clean Energy
SDG 8 - Decent Work and Economic Growth
SDG 12 - Responsible Consumption and Production
description Publisher Copyright: © 2022
publishDate 2022
dc.date.none.fl_str_mv 2022-07
2022-07-01T00:00:00Z
2023-03-16T22:37:51Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/150725
url http://hdl.handle.net/10362/150725
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Opferkuch, K., Caeiro, S., Salomone, R., & Ramos, T. B. (2022). Circular economy disclosure in corporate sustainability reports: The case of European companies in sustainability rankings. Sustainable Production a
2352-5509
PURE: 56090876
https://doi.org/10.1016/j.spc.2022.05.003
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 21
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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repository.mail.fl_str_mv
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