Circular economy in corporate sustainability reporting
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/134495 |
Resumo: | UID/AMB/04085/2019 |
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Circular economy in corporate sustainability reportingA review of organisational approachescircular economycontent analysiscorporate social responsibilityliterature reviewreporting frameworksustainable developmentBusiness and International ManagementGeography, Planning and DevelopmentStrategy and ManagementManagement, Monitoring, Policy and LawSDG 8 - Decent Work and Economic GrowthSDG 12 - Responsible Consumption and ProductionUID/AMB/04085/2019A 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.CENSE - Centro de Investigação em Ambiente e SustentabilidadeRUNOpferkuch, KatelinCaeiro, SandraSalomone, RobertaRamos, Tomás B.2022-03-14T23:23:19Z2021-122021-12-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article22application/pdfhttp://hdl.handle.net/10362/134495eng0964-4733PURE: 42091149https://doi.org/10.1002/bse.2854info: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:RCAAP2024-03-11T05:12:54Zoai:run.unl.pt:10362/134495Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:48:08.289138Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Circular economy in corporate sustainability reporting A review of organisational approaches |
title |
Circular economy in corporate sustainability reporting |
spellingShingle |
Circular economy in corporate sustainability reporting Opferkuch, Katelin circular economy content analysis corporate social responsibility literature review reporting framework sustainable development Business and International Management Geography, Planning and Development Strategy and Management Management, Monitoring, Policy and Law SDG 8 - Decent Work and Economic Growth SDG 12 - Responsible Consumption and Production |
title_short |
Circular economy in corporate sustainability reporting |
title_full |
Circular economy in corporate sustainability reporting |
title_fullStr |
Circular economy in corporate sustainability reporting |
title_full_unstemmed |
Circular economy in corporate sustainability reporting |
title_sort |
Circular economy in corporate sustainability reporting |
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 content analysis corporate social responsibility literature review reporting framework sustainable development Business and International Management Geography, Planning and Development Strategy and Management Management, Monitoring, Policy and Law SDG 8 - Decent Work and Economic Growth SDG 12 - Responsible Consumption and Production |
topic |
circular economy content analysis corporate social responsibility literature review reporting framework sustainable development Business and International Management Geography, Planning and Development Strategy and Management Management, Monitoring, Policy and Law SDG 8 - Decent Work and Economic Growth SDG 12 - Responsible Consumption and Production |
description |
UID/AMB/04085/2019 |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-12 2021-12-01T00:00:00Z 2022-03-14T23:23:19Z |
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/10362/134495 |
url |
http://hdl.handle.net/10362/134495 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0964-4733 PURE: 42091149 https://doi.org/10.1002/bse.2854 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
22 application/pdf |
dc.source.none.fl_str_mv |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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