Towards a framework for corporate disclosure of circular economy

Detalhes bibliográficos
Autor(a) principal: Opferkuch, Katelin
Data de Publicação: 2023
Outros Autores: Walker, Anna M., Roos Lindgreen, Erik, 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/10362/162345
Resumo: The authors would like to thank all of the companies involved for their time, valuable insights and ongoing support of this research. This project has received funding from the European Union's Horizon 2020 research and innovation programme under Marie Sklodowska‐Curie grant agreement No 765198. The authors acknowledge and thank the support given to CENSE by the Portuguese Foundation for Science and Technology (FCT) through the strategic project Publisher Copyright: © 2023 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.
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spelling Towards a framework for corporate disclosure of circular economyCompany perspectives and recommendationscircular economycircularity indicatorcorporate social responsibilitydue diligenceEU taxonomy regulationvalue creationDevelopmentStrategy and ManagementManagement, Monitoring, Policy and LawSDG 9 - Industry, Innovation, and InfrastructureSDG 12 - Responsible Consumption and ProductionSDG 8 - Decent Work and Economic GrowthThe authors would like to thank all of the companies involved for their time, valuable insights and ongoing support of this research. This project has received funding from the European Union's Horizon 2020 research and innovation programme under Marie Sklodowska‐Curie grant agreement No 765198. The authors acknowledge and thank the support given to CENSE by the Portuguese Foundation for Science and Technology (FCT) through the strategic project Publisher Copyright: © 2023 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.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.CENSE - Centro de Investigação em Ambiente e SustentabilidadeRUNOpferkuch, KatelinWalker, Anna M.Roos Lindgreen, ErikCaeiro, SandraSalomone, RobertaRamos, Tomás B.2024-01-16T22:36:08Z2023-092023-09-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article18application/pdfhttp://hdl.handle.net/10362/162345eng1535-3958PURE: 81239213https://doi.org/10.1002/csr.2497info: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:RCAAP2024-03-11T05:45:09Zoai:run.unl.pt:10362/162345Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:58:51.146281Repositório 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 Towards a framework for corporate disclosure of circular economy
Company perspectives and recommendations
title Towards a framework for corporate disclosure of circular economy
spellingShingle Towards a framework for corporate disclosure of circular economy
Opferkuch, Katelin
circular economy
circularity indicator
corporate social responsibility
due diligence
EU taxonomy regulation
value creation
Development
Strategy and Management
Management, Monitoring, Policy and Law
SDG 9 - Industry, Innovation, and Infrastructure
SDG 12 - Responsible Consumption and Production
SDG 8 - Decent Work and Economic Growth
title_short Towards a framework for corporate disclosure of circular economy
title_full Towards a framework for corporate disclosure of circular economy
title_fullStr Towards a framework for corporate disclosure of circular economy
title_full_unstemmed Towards a framework for corporate disclosure of circular economy
title_sort Towards a framework for corporate disclosure of circular economy
author Opferkuch, Katelin
author_facet Opferkuch, Katelin
Walker, Anna M.
Roos Lindgreen, Erik
Caeiro, Sandra
Salomone, Roberta
Ramos, Tomás B.
author_role author
author2 Walker, Anna M.
Roos Lindgreen, Erik
Caeiro, Sandra
Salomone, Roberta
Ramos, Tomás B.
author2_role author
author
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
Walker, Anna M.
Roos Lindgreen, Erik
Caeiro, Sandra
Salomone, Roberta
Ramos, Tomás B.
dc.subject.por.fl_str_mv circular economy
circularity indicator
corporate social responsibility
due diligence
EU taxonomy regulation
value creation
Development
Strategy and Management
Management, Monitoring, Policy and Law
SDG 9 - Industry, Innovation, and Infrastructure
SDG 12 - Responsible Consumption and Production
SDG 8 - Decent Work and Economic Growth
topic circular economy
circularity indicator
corporate social responsibility
due diligence
EU taxonomy regulation
value creation
Development
Strategy and Management
Management, Monitoring, Policy and Law
SDG 9 - Industry, Innovation, and Infrastructure
SDG 12 - Responsible Consumption and Production
SDG 8 - Decent Work and Economic Growth
description The authors would like to thank all of the companies involved for their time, valuable insights and ongoing support of this research. This project has received funding from the European Union's Horizon 2020 research and innovation programme under Marie Sklodowska‐Curie grant agreement No 765198. The authors acknowledge and thank the support given to CENSE by the Portuguese Foundation for Science and Technology (FCT) through the strategic project Publisher Copyright: © 2023 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.
publishDate 2023
dc.date.none.fl_str_mv 2023-09
2023-09-01T00:00:00Z
2024-01-16T22:36:08Z
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/10362/162345
url http://hdl.handle.net/10362/162345
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1535-3958
PURE: 81239213
https://doi.org/10.1002/csr.2497
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 18
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
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