Introduction

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

Chapter Chapter 1 in Sustainability Reporting Practices and the Circular Economy, 2024, pp 1-14 from Springer

Abstract: Abstract The chapter aims to provide the background of sustainability reporting and Circular Economy for academia, business, industry, practitioners, and policymakers. In this chapter, the Authors highlight the book's aim and questions adopted to explore the circular economy, sustainable development, and sustainability reporting. The book chapters provide the key pillars of the book structure, questions, and research aims. Moreover, this chapter highlights gaps, business agendas, reporting practices, and trends explored. This chapter entails qualitative and quantitative methods to explore circular economy activities in corporate reporting practices. The research mainly adopts the content analysis and KPIs in this book study, which primarily focuses on the triple bottom line of the corporate sustainability agenda. The chapter directly appeals to these methodologies due to measuring and integrating corporate sustainability and reporting strategies. Many practitioners, researchers, and organizations deploy the circular economy principles in the manufacturing and service sector for sustainable development, leading to better utilization of resources and services, evidenced in financial and non-financial reports.

Keywords: Circular economy; Sustainability reporting; Sustainable development; Stakeholder; Integrated reporting (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_1

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DOI: 10.1007/978-3-031-51845-4_1

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