On the integration of Impact Assessment and Circular Economy: a literature review DOI Creative Commons
Marina Morhy Pereira

Published: Nov. 17, 2023

Achieving sustainability requires overcoming a series of challenges, among which are rapid population growth, increased climate temperature, and environmental degradation.One the ways to deal with these challenges is transition from linear economy, based on "extract, produce discard, Circular Economy (CE), scenario in flow materials energy as closed possible an image circle.However, not all strategies achieve sustainable result.Therefore, it necessary assess impact circularity ensure that they expected results.In this context, Impact Assessment (IA), process used tool influence decision-making towards decisions promote Sustainability, help more circular mode production.Thus, objective work understand perspectives integration perspective critical review literature.To end, Bibliometric Analysis was initially carried out map areas between two disciplines.A Content results proved need for further investigation.Thus, patterns emerged Analysis, keywords were chosen start Systematic Literature Review (SLR).The SLR aims point how themes IA interact interconnect, analyzing aspects possibilities indicated by relevant literature.In way, will be identify principles relate through identification, literature, different types relationship may exist (for example: seen tool/process assesses strategies/actions or incorporates strategies?).The should contribute area filling gaps such assessment alternatives, cumulative impacts, analysis biodiversity, change, several other can find theoretical practical solution Economy.In addition, we intend demonstrate, ability one many potentialities Assessment, being crucial implementation actions guarantee reach truly result.

Language: Английский

Social media to disseminate circular economy information. An empirical analysis on Twitter DOI Open Access
Vitiana L’Abate, Nicola Raimo, Francesco Albergo

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2023, Volume and Issue: 31(1), P. 528 - 539

Published: Aug. 8, 2023

Abstract In recent years, to solve the problems related sustainability, there is an increasing need for a transition from linear production and consumption systems new models oriented toward reusing, reducing recycling. academic field, several scholars have turned their attention adoption by companies of circular economy (CE) models. Due interest large number stakeholders in issues CE, begun explore CE disclosure (CED) practices companies. Despite this, studies on topic are still limited. This study, under lens communication stakeholder theories, aims, first, examine level information disseminated via Twitter and, second, impact some firm characteristics CED. The econometric analysis, conducted sample 141 belonging S&P 500 index, shows that most profitable indebted disclose greater amount through official accounts. Furthermore, it demonstrates lower propensity energy compared firms operating other highly polluting sectors.

Language: Английский

Citations

31
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises DOI Creative Commons
Seán O’Reilly, Louise Gorman, Ciarán Mac an Bhaird

et al.

Accounting Forum, Journal Year: 2023, Volume and Issue: 48(3), P. 401 - 426

Published: Nov. 24, 2023

This research investigates accounting practitioners' perceptions of the feasibility implementing EU Green Taxonomy ("the Taxonomy") for Small- and Medium-Sized Enterprises (SMEs) assesses reporting challenges, supports required SME benefits from provision disclosures. We approach our study perspectives institutional theory legitimacy theory. adopt a novel methodology to explore questions using two case studies engage 192 practitioners in completing survey questionnaire. differentiate respondents terms "performers" "conformers". Our findings suggest that believe requirements be feasible. From perspective, data suggests both symbolic substantive actions may taken providing also find evidence where implementation costs are substantial, SMEs will only align with when coerced do so, consistent add growing literature on by showing quality disclosures is contingent targeted government funding resources their practitioners.

Language: Английский

Citations

23
Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media DOI
Vitiana L’Abate, Nicola Raimo, Benedetta Esposito

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: 31(5), P. 4007 - 4019

Published: March 25, 2024

Abstract The growing societal focus on addressing environmental and social issues has spurred a shift towards circular production consumption models. In this scenario, the implementation of economy (CE) practices attracted attention scholars, professionals institutions. relevance CE shed light importance communicating efforts achievements in relation to Therefore, from an academic point view, several scholars have started explore some aspects related disclosure (CED). Despite this, relatively unexplored trend pertains effects CED, especially regarding use media disseminate information. order fill gap, study aims investigate effect dissemination information via Twitter cost debt. To end, dictionary‐based content analysis is employed quantify amount disseminated Twitter. Additionally, panel regression conducted test impact CED debt across sample 378 observations (an unbalanced 132 firms for period 2019–2021). results indicate presence negative relationship between level

Language: Английский

Citations

11
Environmental Sustainability Award Winners: Do They Communicate Their Environmental Performance Without Potential Greenwashing? DOI Creative Commons
Luca Marrucci, Roberta Iovino,

Fabio Iraldo

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 6, 2025

ABSTRACT Sustainability awards are often seen as a mark of credibility and can help companies attract new customers, investors partners. However, there is some question to whether the that win sustainability awards—and therefore who ought be genuinely committed sustainability—correctly communicate their environmental performances according internationally recognised principles for fair use labels claims such those set by ISO standards. This study examined web communication practices sample 100 Italian had won award. Our findings showed that, while most these boasted performance in several ways, they did not always follow above‐mentioned principles. suggests need further training education on how correctly substantiated manner, thus preventing risk greenwashing.

Language: Английский

Citations

1
Environmental, social and governance-type investing: a multi-stakeholder machine learning analysis DOI
Rachana Jaiswal, Shashank Gupta, Aviral Kumar Tiwari

et al.

Management Decision, Journal Year: 2025, Volume and Issue: unknown

Published: March 26, 2025

Purpose This research delves into the determinants influencing adoption of environmental, social and governance (ESG) investing through an analysis media dialogs using uses gratification theory. Design/methodology/approach study employs a mixed-methods approach, integrating sentiment analysis, topic modeling, clustering, causal loop ethnography to examine ESG-related content on media. Analyzing data, identified key themes derived ten propositions about ESG investing. Industry professionals, financial advisors investors further validated these findings expert interviews. Combining data-driven qualitative insights provides comprehensive understanding how shapes investor preferences decision-making in domain. Findings Environmental aspects, such as conservation, preservation natural resources, renewable clean energy, biodiversity, restoration eco-friendly products technologies, shape attitudes toward Social considerations, including inclusivity, diversity, justice, human rights, stakeholder engagement, transparency, community development philanthropy, significantly influence sentiments. Governance elements accountability, ethical governance, compliance, risk management, regulatory compliance responsible leadership also play pivotal role shaping opinions. Practical implications presents actionable for policymakers organizations by identifying constructs proposing integrated framework that includes mediating factors like resource efficiency engagement alongside moderating environment preferences. Policymakers should establish standardized reporting frameworks, incentivize sustainable practices use data purposes. For businesses, can enhance communication strategies accountability. These measures will foster greater strengthen relations contribute more inclusive global economy. Originality/value To authors' best knowledge, this is first investigate improving based big mined from platforms.

Language: Английский

Citations

1
Corporate social responsibility and circular economy integration framework within sustainable supply chain management: Building blocks for industry 5.0 DOI Creative Commons
Bruna Santiago, Luiz Felipe Scavarda, Rodrigo Goyannes Gusm�ão Caiado

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 1, 2024

Abstract The emergence of Industry 5.0 (I5.0) underscores the importance integrating sustainability and human‐centricity into organizations. This requires combining corporate social responsibility (CSR) circular economy (CE) within sustainable supply chain management (SSCM). However, interplay between CSR, CE, SSCM remains underexplored, especially in context I5.0. Therefore, this article proposes a framework for CSR CE principles SSCM, serving as transition to is derived from comprehensive scoping review experts' input, with backdrop business legitimacy theory. It comprises several key constructs, including structure promoters, organized around four pillars representing components embracing triple bottom line dimensions. With 12 guidelines, stands practical tool organizations aiming seamlessly integrate facilitating I5.0 promoting sustainable, socially responsible ethos.

Language: Английский

Citations

7
The factors behind block-chain technology that boost the circular economy: An organizational perspective DOI Creative Commons
Sohail Ahmad Javeed, Umair Akram

Technological Forecasting and Social Change, Journal Year: 2024, Volume and Issue: 200, P. 123194 - 123194

Published: Jan. 4, 2024

All authorities are attracted to the circular economy due excessive use of industrial production. In this vein, importance digitization has gained huge attention. Digital technology, particularly block-chain enlightens a new face industry and that stimulates corporate social action. setting, we trying probe connection amid technology with help organization factors, agility, institutional, strategic, green knowledge management as moderators. After series tests in Chinese sector, unfold theoretical concept assists enhancing practices at level. We further pinpoint major organizational factors such institutional strategic actually responsible for improved practices. importantly unveil way strengthen economy, which is possible through effective role management. offers guidance policy makers improving implication technology. This study clarifies function elements connection.

Language: Английский

Citations

6
Synergizing lean management and circular economy: Pathways to sustainable manufacturing DOI

Ricardo Aparecido Sasso,

Moacir Godinho Filho, Gilberto Miller Devós Ganga

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 16, 2024

Abstract Our research focuses on integrating circular economy (CE) and Lean Management (LM) within the manufacturing sector, a proactive response to escalating pressures of globalization, environmental sustainability, market competition. Through comprehensive systematic literature review, uncovers how CE principles can fortify enrich LM practices, role in facilitating transition towards CE, their combined impact performance, crucial factors influencing this integration. The findings underscore that significantly strengthen practices by advocating waste minimization resource optimization, thereby contributing operational efficiency sustainability. Conversely, aids optimizing use minimizing waste, aligning with sustainability goals. supports recycling remanufacturing employing Just‐in‐Time value stream mapping methodologies, augmented Industry 4.0 technologies for seamless Despite challenges like integration barriers need organizational change, synergy between offers substantial benefits efficiency, competitive advantage. paper enriches academic knowledge provides practical applications sustainable offering roadmap organizations striving excellence. Moreover, it also paves way future studies further explore synergistic potential through empirical studies, quantitative analyses, exploration technologies.

Language: Английский

Citations

5
Materiality analysis in sustainability reporting: Insights from large Spanish companies DOI Creative Commons
Nuria Padilla Garrido, Francisco Aguado Correa, Inmaculada Rabadán Martín

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: unknown

Published: June 3, 2024

Abstract Despite the significance of materiality, its implementation has been perceived as ambiguous, opaque, and heterogeneous. This study focuses on analyzing materiality reporting among companies that utilize GRI are listed Spanish stock exchange between 2018 2021. First, it examines disclosure analysis by introducing a assessment index (MDA) exploring determinants. Additionally, investigates alignment material topics with Topic Standards, cross‐cutting nature topics. Our results indicate MDA reached slightly over half maximum value. We found evidence is positively associated membership in IBEX 35, well five out seven industries comprising index. Furthermore, years experience two significantly influenced MDA. Companies considered 20% cross‐cutting, while another had no direct correspondence standards. builds upon previous empirical findings provides valuable insights for research, practice, standard setting.

Language: Английский

Citations

4
Circular Economy in the Agri-Food Sector: Insights into Portuguese Companies’ Practices DOI
Federica Scandurra, Roberta Salomone, Sandra Caeiro

et al.

Circular Economy and Sustainability, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 17, 2024

Language: Английский

Citations

4