Circular economy in corporate sustainability reporting

Detalhes bibliográficos
Autor(a) principal: Opferkuch, Katelin
Data de Publicação: 2021
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/10362/134495
Resumo: UID/AMB/04085/2019
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spelling 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 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)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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