Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting

Julia Romano Sanches, Adriana Hofmann Trevisan, Bruno Michel Roman Pais Seles, Camila Gonçalves Castro, Roberta Souza Piao, Henrique Rozenfeld and Janaina Mascarenhas
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Julia Romano Sanches: Department of Production Engineering, São Carlos School of Engineering, University of São Paulo, Av. Trabalhador São Carlense, 400, São Carlos 13566-590, SP, Brazil
Adriana Hofmann Trevisan: Department of Production Engineering, São Carlos School of Engineering, University of São Paulo, Av. Trabalhador São Carlense, 400, São Carlos 13566-590, SP, Brazil
Bruno Michel Roman Pais Seles: Department of Production Engineering, São Carlos School of Engineering, University of São Paulo, Av. Trabalhador São Carlense, 400, São Carlos 13566-590, SP, Brazil
Camila Gonçalves Castro: Department of Production Engineering, São Carlos School of Engineering, University of São Paulo, Av. Trabalhador São Carlense, 400, São Carlos 13566-590, SP, Brazil
Roberta Souza Piao: Department of Production Engineering Polytechnic School, University of São Paulo, Av. Prof. Luciano Gualberto, n.1380, São Paulo 05508-010, SP, Brazil
Henrique Rozenfeld: Department of Production Engineering, São Carlos School of Engineering, University of São Paulo, Av. Trabalhador São Carlense, 400, São Carlos 13566-590, SP, Brazil
Janaina Mascarenhas: Department of Production Engineering, São Carlos School of Engineering, University of São Paulo, Av. Trabalhador São Carlense, 400, São Carlos 13566-590, SP, Brazil

Sustainability, 2022, vol. 14, issue 10, 1-26

Abstract: Corporate Sustainability Reporting provides essential data for academic and empirical research on sustainability and the still-growing adoption of the circular economy by companies. Despite the wide attention that the circular economy receives from the academy, a systematization and hierarchy of the strategies that embrace the sustainable circular economy are still necessary. In addition, there is a limitation of research on the analysis of Corporate Sustainability Reporting in emerging economies. In this study, fifty sustainable circular economy strategies emerged from a systematic literature review, arranged among nine categories. The differential of the identified strategies is the expansion of strategies for a sustainable circular economy vision. Then, 51 Corporate Sustainability Reporting from 17 multinational companies operating in Brazil in 2016, 2018 and 2020 were analyzed to identify companies’ adoption of these strategies. The Corporate Sustainability Reporting analysis results suggest that companies operating in Brazil are directing significant efforts toward a sustainable circular economy. Based on these two results and the theory of business process management, we proposed the Business Process for Sustainable Circular Economy framework.

Keywords: sustainable circular economy; Corporate Sustainability Reporting; emerging economies; Brazil (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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