Circular Economy Models in Sustainability Reports of the Polish Electric Power Industry

Jacek Garbol () and Marlena Ciechan-Kujawa
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Jacek Garbol: Department of Management Accounting, Nicolaus Copernicus University in Toruń, Jurija Gagarina 11, 87-100 Toruń, Poland
Marlena Ciechan-Kujawa: Department of Management Accounting, Nicolaus Copernicus University in Toruń, Jurija Gagarina 11, 87-100 Toruń, Poland

Energies, 2024, vol. 17, issue 23, 1-16

Abstract: The purpose of this article is the identification of circular economy implementation models characteristic of the Polish electric power industry based on the scope and degree of progress of activities included in companies’ sustainability reports. A comprehensive four-level model was used in the study, and it was completed through an assessment of the progress of CE projects implemented in the companies. The scope and level of progress of activities undertaken in the companies of the analysed industry are relatively similar, which makes it possible to determine the model of CE implementation in the electric power industry. Companies are engaged in 2 of the 13 defined areas, energy efficiency and environmental improvements, and, on average, in 4 further ones (industrial waste recycling, dematerialisation, renewables, and industrial symbiosis), which means that they focus mainly on activities of level I and partially level II. Activities at levels III and IV are currently omitted or not advanced.

Keywords: circular economy (CE); electric power industry; sustainability reporting (search for similar items in EconPapers)
JEL-codes: Q Q0 Q4 Q40 Q41 Q42 Q43 Q47 Q48 Q49 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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