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- Circular economy in corporate sustainability reporting: a review of organisational approachesPublication . Opferkuch, Katelin; Caeiro, Sandra; Salomone, Roberta; Ramos, Tomás B.A 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.
- The maturity level of the agri-food sector in the circular economy domain: a systematic literature reviewPublication . Scandurra, Federica; Salomone, Roberta; Caeiro, Sandra; Gulotta, Teresa MariaThe agri-food sector (AFS) is crucial in the transition towards sustainability. The Circular Economy (CE) has gained global attention as a tool to achieve it systemically. Nevertheless, it is necessary to understand the maturity level of circularity in the AFS. For that reason, this study aims to analyse, through a systematic and bibliometric literature review, examples of circularity in the sector at inter- and intra-company levels, considering case studies with a micro or meso perspective of analysis. The review was conducted using Scopus and Web of Science databases, identifying 43 peer-reviewed articles published from 2015 to the end of February 2022 and 162 practices. The review explored the maturity level of the agri-food sector in terms of circularity through the innovativeness of its practices. Results show that 51% of the practices have a conventional nature, whereas incremental and radical innovation represent 46% and 3% of the sample. The analysis also investigated, through content analysis, the links with Industrial symbiosis (IS), and sustainability, which remains poorly explored, especially in social terms. Although some limitations are present due to the research criteria, the study allows for deep diving into the characteristics of circularity in the sector by contributing to the definition of a database of circular best practices capable of driving practitioners towards its application and capturing challenges and potential ways of improvement.