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Reporting in circles? How public firms navigate ESRS E5 on the circular economy

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  • Karen Maas

    (Open Universiteit, Heerlen, Netherlands
    Erasmus Universiteit Rotterdam, Rotterdam, Netherlands)

  • Diane Zandee

    (Nyenrode Business University, Breukelen, Netherlands)

  • Marleen Janssen Groesbeek

    (Avans Hogeschool, Breda, Netherlands)

Abstract

In 2024, the first annual reports prepared under the CSRD guidelines were published. This study examines how 75 companies listed on the Amsterdam stock exchange report on their performance regarding the circular economy, as framed in ESRS E5, with the aim of understanding the extent to which the principles of the circular economy are embedded in the organization. The results reveal a mixed picture: while a select group of companies demonstrates promising practices by aligning double materiality (identifying Environmental Social or Governance (ESG) topics relevant to the organization), strategy, objectives, targets, actions, and even executive remuneration, the majority limit their reporting to more linear-oriented measures such as waste reduction, use of recycled materials, or product reuse. What is largely missing from the reports, is a long-term vision and a roadmap.

Suggested Citation

  • Karen Maas & Diane Zandee & Marleen Janssen Groesbeek, 2025. "Reporting in circles? How public firms navigate ESRS E5 on the circular economy," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 99(5), pages 281-294, December.
    • Handle: RePEc:arh:jmabec:v:99:y:2025:i:5:p:281-294
    DOI: 10.5117/mab.99.172266
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