Sustainability reporting practices and the circular economy: analysis and integrated strategies

By:

Nazir, Sarfraz

Contributor(s):

Capocchi, Alessandro

Material type: Text

TextPublication details: Palgrave Macmillan Cham 2024Description: xxii, 311 pISBN:

9783031518447

Subject(s):

DDC classification:

658.4083 NAZ

Summary: The Circular Economy (CE) and CE-related approaches are increasingly prominent in corporate strategy, with potential environmental, social, and economic benefits to the organization. However, a comprehensive framework that incorporates CE with governance and reporting practices, providing accurate assessments of CE’s success in achieving sustainability targets and other goals, is not yet in place. This book addresses that gap, analyzing the relationship between CE and sustainable development practices, company performance, and to what extent organizations have disclosed this information in annual reporting practices. It proposes different frameworks to evaluate the environmental, social, and economic impact of CE and how CE might be promoted, disclosed, and accurately assessed in reporting practices. It will be of great interest to researchers and students of sustainable development, governance, accounting, and business economics, as well as practitioners seeking a research-based framework for integrating CE into their business reporting. (https://link.springer.com/book/10.1007/978-3-031-51845-4)

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Table of content:
Introduction
Sarfraz Nazir, Alessandro Capocchi
Pages 1-14
Systematic Literature Review of Circular Economy and Sustainable Development
Sarfraz Nazir, Alessandro Capocchi
Pages 15-81
Circular Economy Key Concepts and Reporting Practices: An Exploratory Study
Sarfraz Nazir, Alessandro Capocchi
Pages 83-140
Circular Economy and Environment Disclosure
Sarfraz Nazir, Alessandro Capocchi
Pages 141-183
Circular Economy 6Rs and Reporting Practices: The Role of Institutional Pressures
Sarfraz Nazir, Alessandro Capocchi
Pages 185-224
Circular Economy and Balanced Scorecard
Sarfraz Nazir, Alessandro Capocchi
Pages 225-276
Conclusion
Sarfraz Nazir, Alessandro Capocchi
Pages 277-284
Back Matter
Pages 285-311

[https://link.springer.com/book/10.1007/978-3-031-51845-4]

The Circular Economy (CE) and CE-related approaches are increasingly prominent in corporate strategy, with potential environmental, social, and economic benefits to the organization. However, a comprehensive framework that incorporates CE with governance and reporting practices, providing accurate assessments of CE’s success in achieving sustainability targets and other goals, is not yet in place. This book addresses that gap, analyzing the relationship between CE and sustainable development practices, company performance, and to what extent organizations have disclosed this information in annual reporting practices. It proposes different frameworks to evaluate the environmental, social, and economic impact of CE and how CE might be promoted, disclosed, and accurately assessed in reporting practices. It will be of great interest to researchers and students of sustainable development, governance, accounting, and business economics, as well as practitioners seeking a research-based framework for integrating CE into their business reporting.

(https://link.springer.com/book/10.1007/978-3-031-51845-4)

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