Journal of Accounting & Organizational Change, Journal Year: 2024, Volume and Issue: unknown

Published: July 10, 2024

Purpose This study aims to assess the factors influencing effective implementation of extended producer responsibility (EPR) practices within context sustainable accounting goals and circular economy principles. It seeks provide insights into significance EPR policies for manufacturing industries striving enhance their environmental, social governance performance while ensuring business operations. Design/methodology/approach The methodology proposed in this article is based on decision-making trial evaluation laboratory (DEMATEL) technique. approach formulates a structural framework evaluating influential elements among critical recognized factors. By using DEMATEL, examines interconnectedness between assessed through cause-and-effect diagram, facilitating integration practices. Findings research findings reveal that most impactful contributors development are producers, consumers, eco-design, public awareness support local authorities. These underscore importance considering these implementing advancing Originality/value paper contributes literature by proposing DEMATEL-based model affecting

Language: Английский