Sustainability Reporting Practices and the Circular Economy

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. Sarfraz Nazir is a Research Fellow at the University of Milano-Bicocca, Italy. His research and expertise focus on the circular economy (including financial, non-financial accounting, and management control), sustainable development, corporate governance, operational management, system dynamics, and board games. He has published several papers in international journals. Alessandro Capocchi is a Full Professor of Business Economics at the University of Milano-Bicocca, Italy. He is an expert in the areas of business economics and risk management. He has published widely and has been appointed to numerous public and private boards advising on business policy.