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Circular economy in corporate sustainability reporting: A review of organisational approaches

Citations

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Cited by:

  1. L'Abate, Vitiana & Raimo, Nicola & Vitolla, Filippo, 2023. "Circular Economy Disclosure through Social Media: An Empirical Analysis on Twitter," EconStor Conference Papers 279493, ZBW - Leibniz Information Centre for Economics.
  2. Sakshi Tyagi & Abhinav Goel & Anand Chauhan, 2026. "A Comprehensive Review of Circular Economy: Concepts, Strategies, and Future Perspectives," Circular Economy and Sustainability, Springer, vol. 6(2), pages 1-31, April.
  3. Vitiana L'Abate & Nicola Raimo & Francesco Albergo & Filippo Vitolla, 2024. "Social media to disseminate circular economy information. An empirical analysis on Twitter," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 528-539, January.
  4. Katelin Opferkuch & Anna M. Walker & Erik Roos Lindgreen & Sandra Caeiro & Roberta Salomone & Tomás B. Ramos, 2023. "Towards a framework for corporate disclosure of circular economy: Company perspectives and recommendations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2457-2474, September.
  5. Saudi‐Yulieth Enciso‐Alfaro & Isabel‐María García‐Sánchez, 2024. "Do boards care about planetary boundaries? A gender perspective on circular economy disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4562-4597, July.
  6. Fang Chen Kao, 2023. "How do ESG activities affect corporate performance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(7), pages 4099-4116, October.
  7. Filippo Vitolla & Vitiana L’Abate & Felice Petruzzella & Nicola Raimo & Antonio Salvi, 2023. "Circular Economy Disclosure in Sustainability Reporting: The Effect of Firm Characteristics," Sustainability, MDPI, vol. 15(3), pages 1-15, January.
  8. Vitiana L'Abate & Nicola Raimo & Benedetta Esposito & Filippo Vitolla, 2024. "Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4007-4019, September.
  9. Marileena Mäkelä & Tiina Onkila, 2024. "Domination of Managerial and Technical Frames—How the Circular Economy Is Reported in Finnish Business," Circular Economy and Sustainability, Springer, vol. 4(4), pages 2909-2930, December.
  10. Chowdhury, Naimur Rahman & Paul, Sanjoy Kumar & Sarker, Tapan & Shi, Yangyan, 2023. "Implementing smart waste management system for a sustainable circular economy in the textile industry," International Journal of Production Economics, Elsevier, vol. 262(C).
  11. Maria Christina Georgiadou & Cara Mulholland & Sarah Fitton, 2025. "Social Value and Corporate Social Responsibility (CSR) Through Inclusive Stakeholder Engagement in the UK Architecture, Engineering, and Construction (AEC) Sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8661-8673, November.
  12. Oana Marina Radu & Voicu D. Dragomir & Ningshan Hao, 2023. "Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union," Sustainability, MDPI, vol. 15(23), pages 1-32, November.
  13. Jonathan Morris & T. Bartosz Kalinowski & Piotr C. Sosnowski & Katarzyna Paweska & Agata Rudnicka & Serena Caucci, 2026. "Reuse of Water as Part of a Water Sustainability Strategy: Experiences of Germany and Poland," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2634-2648, March.
  14. Mohd Bilal Naim Shaikh & Mohammed Ali & Umer Masood Chaudry & Muhammad Kashif Khan, 2024. "Metrics for Sustainability and Circular Economy Practices in Context to Modern Manufacturing Environment," Circular Economy and Sustainability, Springer, vol. 4(3), pages 2073-2091, September.
  15. Christof Falkenberg & Carina Schneeberger & Siegfried Pöchtrager, 2023. "Is Sustainability Reporting Promoting a Circular Economy? Analysis of Companies’ Sustainability Reports in the Agri-Food Sector in the Scope of Corporate Sustainability Reporting Directive and EU Taxonomy Regulation," Sustainability, MDPI, vol. 15(9), pages 1-21, May.
  16. Aodhan Newsholme & Pauline Deutz & Julia Affolderbach & Rupert J. Baumgartner, 2022. "Negotiating Stakeholder Relationships in a Regional Circular Economy: Discourse Analysis of Multi-scalar Policies and Company Statements from the North of England," Circular Economy and Sustainability, Springer, vol. 2(2), pages 783-809, June.
  17. Lokita Rizky Megawati & Arie Pratama, 2024. "Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 625-638, May.
  18. Zhen, Zhiyong & Lu, Bingquan, 2024. "The impact of green finance on corporate carbon disclosure: Financial regulation as a moderator," Finance Research Letters, Elsevier, vol. 63(C).
  19. Jing Shao & Cedric Aneye & Alyona Kharitonova & Wei Fang, 2023. "Essential innovation capability of producer‐service enterprises towards circular business model: Motivators and barriers," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4548-4567, November.
  20. Ilenia Fraccalvieri & Vitiana L'Abate & Nicola Raimo & Filippo Vitolla & Candida Bussoli, 2025. "Transparent Banking: Unveiling the Drivers of Online Circular Economy Disclosure in European Banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3342-3354, May.
  21. Isabel‐María García‐Sánchez & Saudi‐Yulieth Enciso‐Alfaro, 2025. "Women and circular transition in agri‐food industry: The commitment to gender diversity as an engine of change," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(1), pages 1044-1067, February.
  22. Hans Ulrich Buhl & Valerie Graf-Drasch & Christian Wiethe, 2023. "What to say and what to do: the disparity of the communication and investment in sustainability targets, given customer expectations," Journal of Business Economics, Springer, vol. 93(3), pages 485-507, April.
  23. Sarfraz Nazir & Federica Doni, 2024. "Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4058-4085, July.
  24. Chih‐Wei Peng & She‐Chih Chiu, 2026. "Transfer Impact of Sustainability Development Disclosure Along the Supply Chain," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S1), pages 862-878, January.
  25. Erik Roos Lindgreen & Katelin Opferkuch & Anna M. Walker & Roberta Salomone & Tatiana Reyes & Andrea Raggi & Alberto Simboli & Walter J. V. Vermeulen & Sandra Caeiro, 2022. "Exploring assessment practices of companies actively engaged with circular economy," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1414-1438, May.
  26. Joanicjusz Nazarko & Ewa Chodakowska & Łukasz Nazarko, 2022. "Evaluating the Transition of the European Union Member States towards a Circular Economy," Energies, MDPI, vol. 15(11), pages 1-24, May.
  27. Chao Li & Alexander Ryota Keeley & Shutaro Takeda & Daikichi Seki & Shunsuke Managi, 2025. "Investor's ESG tendency probed by pre‐trained transformers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2051-2071, March.
  28. Felice Petruzzella & Anastasia Giakoumelou & Vitiana L'Abate & Nicola Raimo & Filippo Vitolla, 2024. "Fostering firm value: Unpacking the effect of circular economy disclosure via social media," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7960-7971, December.
  29. Víctor Kuba‐Khoury & Sabina Scarpellini & Alfonso Aranda‐Usón, 2025. "Integrated Measurement of Accountability in a Circular Economy and Its Main Determinants in Waste Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3560-3575, May.
  30. Philip Whiting & Vanessa Cullen & Huia Adkins & Fiona Chatteur, 2023. "A New Retail Interior Design Education Paradigm for a Circular Economy," Sustainability, MDPI, vol. 15(2), pages 1-20, January.
  31. Benedetta Esposito & Nicola Raimo & Ornella Malandrino & Filippo Vitolla, 2023. "Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5403-5419, December.
  32. Tommaso Gallo & Francesco Pacchera & Chiara Cagnetti & Cecilia Silvestri, 2023. "Do Sustainable Consumers Have Sustainable Behaviors? An Empirical Study to Understand the Purchase of Food Products," Sustainability, MDPI, vol. 15(5), pages 1-21, March.
  33. Irena Śliwińska & Piotr Beńko & Henning Breuer & Małgorzata Ciesielska & Kiril Ivanov & Jacek Kasz & Katarzyna Matras‐Postołek, 2025. "The Challenge of Introducing Sustainability‐Oriented Innovation—An Ethnographic Study," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4191-4203, June.
  34. Yeter, Gizem & Masi, Margherita & Dolfi, Emanuele & Marrocco, Ernesto S. & Vecchio, Yari & La Sala, Piermichele & Adinolfi, Felice, 2026. "Voices in the loop: policy networks shaping circular food consumption," Food Policy, Elsevier, vol. 138(C).
  35. Dominika Hadro & Davide Calandra & Justyna Fijalkowska & Michele Oppioli & Silvana Secinaro, 2026. "Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4360-4375, March.
  36. Raimo, Nicola & L'Abate, Vitiana & Vitolla, Filippo & Salvi, Antonio & Petruzzella, Felice, 2026. "Closing the loop on forecasts: Circular economy disclosure via social media platforms and analyst forecast quality," Technology in Society, Elsevier, vol. 84(C).
  37. A. K. M. Mohsin & Valentin Schmidt & Franz Aschauer & Michael Plasch & Markus Gerschberger, 2025. "Examining the Evolution of Sustainable Supply Chain Management: A Systematic Review and Bibliometric Analysis," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(6), pages 8213-8238, December.
  38. Soufiene Assidi & Mohamed H. Elmagrhi, 2026. "The Role of Corporate Sustainability in Shaping Integrated Reporting Quality: Insights From Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 3265-3279, March.
  39. Anna M. Walker & Alberto Simboli & Walter J. V. Vermeulen & Andrea Raggi, 2023. "A dynamic capabilities perspective on implementing the Circular Transition Indicators: A case study of a multi‐national packaging company," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2679-2692, September.
  40. Jonathan Morris & Edeltraud Guenther, 2024. "Can the Sustainable Development Goals support nexus thinking in companies? The case of water," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 679-691, February.
  41. Hayder Jameel Ahmed & Asaad Mohammed Ali Wahhab, 2023. "Integration of IFRS and FN-IB Applications, as Well as Their Influence on the Value of Iraqi Banks," Technium Social Sciences Journal, Technium Science, vol. 44(1), pages 103-123, June.
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