Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison

Sarfraz Nazir and Federica Doni

Business Strategy and the Environment, 2024, vol. 33, issue 5, 4058-4085

Abstract: Over recent years, the Circular Economy (CE) has turned into a debated area worldwide as a way of achieving a more sustainable society. However, little is known about how companies can disclose CE‐related activities in their corporate reporting. This paper aims to explore how and to what extent CE‐related information is included in Integrated Reporting (IR) practices by promoting Sustainable Development Goals (SDGs). The study applies qualitative content analysis and thematic analysis approaches to explore the associations with CE, IR, the six capitals and SDGs. The institutional theory approach has been adopted to justify incorporating CE R‐principles activities into IR practices. Multiple case study findings demonstrate that every case company minimum one time cites the CE R principle, while case companies seen to be more involved in the reduce (R1), reuse (R2) and recycle (R7) are engaged with IR practices and focussing on SDGs. Whereas coercive, normative, and mimetic isomorphism mechanism substantially impacts CE activities concerning IR practices, we can argue that mimetic isomorphisms need further investigation because no structures and frameworks are available. In terms of managerial implications, this study proposed a combined framework of CE and IR that provides a conceptual picture of how CE activities intermesh with the IR framework and the six capitals, both essential for the Sustainable Development (SD) agenda participation and value creation process of companies.

Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1002/bse.3684

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:bstrat:v:33:y:2024:i:5:p:4058-4085

Ordering information: This journal article can be ordered from
http://onlinelibrary ... 1002/(ISSN)1099-0836

Access Statistics for this article

Business Strategy and the Environment is currently edited by Richard Welford

More articles in Business Strategy and the Environment from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().