Towards a framework for corporate disclosure of circular economy: company perspectives and recommendations

Registro completo de metadados
MetadadosDescriçãoIdioma
Autor(es): dc.creatorOpferkuch, Katelin-
Autor(es): dc.creatorWalker, Anna Maria-
Autor(es): dc.creatorRoos Lindgreen, Erik-
Autor(es): dc.creatorCaeiro, Sandra-
Autor(es): dc.creatorSalomone, Roberta-
Autor(es): dc.creatorRamos, Tomás B.-
Data de aceite: dc.date.accessioned2025-08-21T15:21:38Z-
Data de disponibilização: dc.date.available2025-08-21T15:21:38Z-
Data de envio: dc.date.issued2024-10-20-
Data de envio: dc.date.issued2024-10-20-
Data de envio: dc.date.issued2023-09-
Data de envio: dc.date.issued2023-11-01-
Fonte completa do material: dc.identifierhttp://hdl.handle.net/10400.2/16653-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/10400.2/16653-
Descrição: dc.descriptionCircular economy (CE) is becoming an increasingly mandatory material issue within corporate sustainability reporting, however, what remains unaddressed within literature are the perspectives and capacities of the companies which must soon adapt to meet the evolving reporting requirements. This research aims to capture insights from companies engaged with CE in order to develop recommendations that support the integration of CE within corporate sustainability reports. To do this, a series of semi-structured interviews and focus groups were conducted with companies operating in Italy or the Netherlands, not limited by sector. The results provide a list of challenges experienced- and benefits gained- by companies from externally communicating CE. Companies are urged to consider not only risks associated with staying in the linear economy but also those associated with the implementation of new circular practices, to communicate potential sustainability trade-offs and reduce potential claims of CE-related greenwashing. Practical recommendations are offered for developing targets and indicators for CE as well as identifying and reporting CE-specific risks and opportunities.-
Descrição: dc.descriptionEuropean Union's Horizon 2020 Framework Programme, Grant/Award Number: 765198-
Descrição: dc.descriptioninfo:eu-repo/semantics/publishedVersion-
Formato: dc.formatapplication/pdf-
Idioma: dc.languageen-
Relação: dc.relationCiRcular Economy: SusTainability Implications and guidING progress-
Palavras-chave: dc.subjectCircular economy-
Palavras-chave: dc.subjectCircularity indicator-
Palavras-chave: dc.subjectCorporate social responsibility-
Palavras-chave: dc.subjectDdue diligence-
Palavras-chave: dc.subjectEU taxonomy regulation-
Palavras-chave: dc.subjectValue creation-
Título: dc.titleTowards a framework for corporate disclosure of circular economy: company perspectives and recommendations-
Aparece nas coleções:Repositório Aberto - Universidade Aberta (Portugal)

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