Conclusion

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

Chapter Chapter 7 in Sustainability Reporting Practices and the Circular Economy, 2024, pp 277-284 from Springer

Abstract: Abstract The main aim of this book is to explore the role of corporate reporting practices in implementing circular economy (CE) activities by firms, which is informative for the internal and external stakeholders in the decision-making process. The literature review set out how and to what extent similarities, differences, and relationships exist between the CE and sustainable development (SD) in the context of the business economy. The evidence from this systematic review paper suggests that reporting may help them think and rethink the relationships among resources across the various sectors of the organization and deliver new accounting information for better strategic decision-making, investment decisions, and sustainable performance. Moreover, the book explored the primary nexus of integrated reporting with CE issues and activities. Furthermore, it investigates how and to what extent CE activities are developing within companies and being disclosed in reporting practices. The book studied the companies’ overall performance and endorsed a framework for assessing social, environmental, economic, and governance impact evaluation by indicators, which became possible through the CE and balanced scorecard approach. The book is to provide different frameworks inside the overall performance dimension of CE more rapidly for sustainability and waste management. These frameworks also help policymakers and trendsetters to prompt and deploy social, environmental, governance, and economic sustainability perspectives. The book explores the mechanism between management accounting practices and CE and considers the role of CE in sustainable development. Moreover, the book states the limitations and practical implications.

Keywords: Circular economy; Sustainability reporting; 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_7

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DOI: 10.1007/978-3-031-51845-4_7

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