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Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

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  • Sarfraz Nazir
  • Federica Doni
  • Alessandro Capocchi
  • Amna Sarfraz

Abstract

This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow Jones Sustainability Index (DJSI). Our research methodology consists of content and regression analysis. Research uncovered that both AI and CE initiatives aimed at reducing, recycling, remanufacturing and redesigning have connections to waste. Remanufacturing activities are linked to energy intensity, while all CE and AI variables, except for reuse, are associated with water usage. Additionally, we found that the company's revenue is linked to CE and AI efforts involving reduction, reuse, redesign and remanufacturing. The originality of this study is to provide a primary conceptual framework to disclose relevant AI and CE activities through IR by improving sustainable development. Our findings highlight the need for policymakers to develop or integrate standards that incorporate financial, social, environmental and AI aspects.

Suggested Citation

  • Sarfraz Nazir & Federica Doni & Alessandro Capocchi & Amna Sarfraz, 2025. "Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?," Business Strategy and the Environment, Wiley Blackwell, vol. 34(6), pages 7897-7924, September.
    • Handle: RePEc:bla:bstrat:v:34:y:2025:i:6:p:7897-7924
    DOI: 10.1002/bse.4351
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