PurposeThis study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related information; (3) investigate through an exploratory case study the interplays between IR and CE.Design/methodology/approachBuilding on a theoretical analysis of the interplays between CE and IR, this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study developed according to an action research perspective.FindingsThrough textual content analysis, the study provides data on CE-related reporting practices for 74 organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles support the analysis and the (re)presentation of CE-related information.Research limitations/implicationsContent analysis is used to explore how and to what extent companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single exploratory case study is used.Practical implicationsThis article advocates to embed CE data into integrated reports and according to IR principles. The exploratory case study offers useful insights and examples.Originality/valueThis work represents one of the first studies advocating and exploring the interplays between CE and IR. Additionally, this study aids in the development of a more standardized and established terminology for CE research and reporting practices.

This study investigates how companies can conceptualize and enable circular economy (CE) principles and opportunities through integrated reporting (IR) practices and, specifically, the principle of integrated thinking (IT). To this aim, the study carries out an interventionist research‐based case study about a small‐sized agri‐food company and applies Systems Thinking tools (namely a sub‐system diagram and a stock and flow diagram). The findings demonstrate that IR concepts played a performative role, favoring a better understanding of the business domain and of CE‐related activities and opportunities, also in the perspective of developing future strategies. Overall, the research suggests that IR and CE may be jointly used but more research and emphasis on the principle of IT, particularly to facilitate decision‐making, are recommended.

The study aims to investigate the impacts of internal and external stakeholder pressures on the adoption of circular economy (CE) principles. The study explores the primary barriers to and causes (external or internal stakeholder pressures) of CE’s transition across Mexico and explores the effects of stakeholder pressures (internal and external) on the adoption of CE principles on economic and environmental performance. For this, data were collected from 433 respondents using a structured questionnaire. For analysis, the study used the PLS-SEM technique to examine internal and external stakeholders as barriers and motivators of economic and environmental performance through CE principles. Both the structural model and the measurement model were assessed. As well as mediation analysis, the direct and indirect effects were determined. The study found that economic (β = 0.178, p = 0.000) and environmental performance (β = 0.233, p = 0.000) is affected by most external stakeholders through the adoption of circular economy principles. Although the internal stakeholders don’t affect the environmental performance (β = 0.040, p = 0.492), with the adoption of circular economy principles mediating the relationship, internal stakeholders encourage environmental performance (β = 0.201, p = 0.000). The study motivates the public, non-governmental organisations (NGOs) and the government to adopt CE principles for the achievement of economic and environmental performance and participation in the sustainable development agenda.