Circular Economy and Environment Disclosure

Sarfraz Nazir () and Alessandro Capocchi ()
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Sarfraz Nazir: University of Milano-Bicocca
Alessandro Capocchi: University of Milano-Bicocca

Chapter Chapter 4 in Sustainability Reporting Practices and the Circular Economy, 2024, pp 141-183 from Springer

Abstract: Abstract The study aims to explore circular economy (CE) principles concerning company reporting and whether CE supports environmental performance. The research searched CE-related principles, reducing (R1), reusing (R2), recycling (R3), remanufacturing/reproducing (R4), redesigning/repurposing (R5), and recovering (R6) in the top 100 corporate sustainable companies and research integrated with the GRI-300 environmental disclosure standards. The study elicited that every company minimum one-time cited CE-6Rs term. The research found that CE R1, R2, R4, R5, and R6 principles are significantly engaged with revenue even though green investment is closely associated with the R1, R2, R3, and R6 CE principles. However, the R3 principle is strongly associated with energy productivity and waste productivity. The study proposed a unison glossary of CE-6Rs principles, intending to explore the CE-6Rs-related activities and could motivate the academia and policymakers to reorganize the organization strategies for creating new CE-related activities and reporting perspectives.

Keywords: Circular economy; Reporting; Environmental disclosure (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-51845-4_4

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DOI: 10.1007/978-3-031-51845-4_4

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