The Circular Economy Disclosure in EU Setting

Isabel-María García-Sánchez () and Saudi-Yulieth Enciso-Alfaro ()
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Isabel-María García-Sánchez: University of Salamanca
Saudi-Yulieth Enciso-Alfaro: University of Salamanca

Chapter Chapter 2 in The Development of Non-Financial Reporting, 2025, pp 45-66 from Springer

Abstract: Abstract Social demands for the conservation and care of ecosystems have led to the approach of a circular economy (CE) supported by clean technologies toward which companies must converge. Making it is necessary to pay special attention to planetary boundaries with respect to which interest groups demand greater disclosure of information for a critical assessment of its transition. In this research, we present an overview of the resource use and circular economy information disclosure by companies in the European context. In order to achieve our objective, we employed a sample of 1315 companies over the period 2014–2022. Although we have identified a significant commitment, in order to align with the current EU requirements, it would be beneficial for the companies to provide more detailed information.

Keywords: Resource use; Circular economy; Information disclosure; European Union (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-83181-2_2

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DOI: 10.1007/978-3-031-83181-2_2

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