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Towards a framework for corporate disclosure of circular economy: company perspectives and recommendations

2023-09Journal article Open access
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dc.contributor.authorOpferkuch, Katelin
dc.contributor.authorWalker, Anna Maria
dc.contributor.authorRoos Lindgreen, Erik
dc.contributor.authorCaeiro, Sandra
dc.contributor.authorSalomone, Roberta
dc.contributor.authorRamos, Tomás B.
dc.date.accessioned2024-10-21T07:58:43Z
dc.date.available2024-10-21T07:58:43Z
dc.date.issued2023-09
dc.date.updated2023-11-02T10:29:51Z
dc.description.abstractCircular 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.pt_PT
dc.description.sponsorshipEuropean Union's Horizon 2020 Framework Programme, Grant/Award Number: 765198pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.1002/csr.2497pt_PT
dc.identifier.slugcv-prod-3382870
dc.identifier.urihttp://hdl.handle.net/10400.2/16653
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.relationCiRcular Economy: SusTainability Implications and guidING progress
dc.subjectCircular economypt_PT
dc.subjectCircularity indicatorpt_PT
dc.subjectCorporate social responsibilitypt_PT
dc.subjectDdue diligencept_PT
dc.subjectEU taxonomy regulationpt_PT
dc.subjectValue creationpt_PT
dc.titleTowards a framework for corporate disclosure of circular economy: company perspectives and recommendationspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCiRcular Economy: SusTainability Implications and guidING progress
oaire.awardURIinfo:eu-repo/grantAgreement/EC/H2020/765198/EU
oaire.citation.titleCorporate Social Responsibility and Environmental Managementpt_PT
oaire.fundingStreamH2020
person.familyNameOpferkuch
person.familyNameWalker
person.familyNameRoos Lindgreen
person.familyNameCaeiro
person.familyNameSalomone
person.familyNameBarros Ramos
person.givenNameKatelin
person.givenNameAnna Maria
person.givenNameErik
person.givenNameSandra
person.givenNameRoberta
person.givenNameTomás Augusto
person.identifier587808
person.identifier886849
person.identifier.ciencia-id8515-398A-D241
person.identifier.ciencia-id251B-81E7-394B
person.identifier.orcid0000-0001-6820-1966
person.identifier.orcid0000-0001-7420-4864
person.identifier.orcid0000-0002-7207-6261
person.identifier.orcid 0000-0002-6079-3554
person.identifier.orcid0000-0002-0809-7949
person.identifier.orcid0000-0002-8270-4022
person.identifier.ridK-3886-2014
person.identifier.scopus-author-id57220921543
person.identifier.scopus-author-id57196479351
person.identifier.scopus-author-id6603297853
person.identifier.scopus-author-id23390421800
project.funder.identifierhttp://doi.org/10.13039/501100008530
project.funder.nameEuropean Commission
rcaap.cv.cienciaid8515-398A-D241 | SANDRA SOFIA FERREIRA DA SILVA CAEIRO
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
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