Systematic Literature Review of Circular Economy and Sustainable Development

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

Chapter Chapter 2 in Sustainability Reporting Practices and the Circular Economy, 2024, pp 15-81 from Springer

Abstract: Abstract The research provides a systematic literature review for academia, business, industry, practitioners, and policymakers. This research aims to examine the main similarities, differences, and relationships between the circular economy and sustainable development in the context of business economics. Moreover, the research gaps, business agendas, reporting practices, and trends are explored. A systematic literature review includes 145 articles and 20 reports from leading organizations. 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. Also, it is better for generating new accounting information for stakeholders’ strategic decision-making. Nevertheless, it could motivate researchers to develop in-depth exploratory studies investigating the circular economy practices and sustainable development social linkages.

Keywords: Circular economy; Sustainability; Sustainable development; Stakeholder; 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_2

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DOI: 10.1007/978-3-031-51845-4_2

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