In the literature, circular economy (CE) and corporate social responsibility (CSR) are increasingly interconnected concepts. Turon at al. (2016) consider CE the guidelines of conduct for designing and developing good CSR strategies. In particular, the corporate management philosophy needs to be translated into mandatory CSR reports that better frames circular economy objectives by identifying and communicating actions to achieve sustainable development goals. The purpose of this paper is to explore a number of CSR reports in order to understand if cosmetic multinationals’ (MNC) nonfinancial reporting is focused on the concept of circular economy and if CSR reports ensure an adequate level of disclosure to circular strategies. Moreover, the paper highlights the advantages that arise by converging the concepts of CSR and CE. The originality of this paper lies on providing evidence on “how” MNC are implementing a circular model. This paper contributes to our understanding on the relation between CSR and CE; it assesses the state of the art of circular strategies in MNC and proposes a consolidation of the concept of CE in terms of sustainable strategic and managerial practices communicated to the market by CSR reports. Moreover, it brings MNC to a better understanding of the ways to communicate their new circular business model. The analysis reveals a good level of attention by MNC to circularity in drafting their CSR reports that in many cases are able to describe objectives and actions that embrace multiple dimensions.

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The persistent exploitation of natural resources and the consequent use of consumption are driving global food demand with the result that agricultural activity is becoming less and less environmentally friendly. The circular economy (CE) can become a valid alternative, inserting the economic-agricultural system into the harmonic process of material circulation. The corporate social responsibility (CSR) model is particularly interesting not only because of the ethical dimension of the company but also as a factor of strategic business improvement that combines the concepts of CSR and CE as possible solutions for developing sustainable business processes. The objective of the work is to highlight a detailed framework of how the small and medium-sized enterprises (SMEs) of the Italian agri-food industry can provide an adequate level of communication, circular strategies and social responsibility practices. The research methodology is based on a qualitative multiple study conducted on a sample of nine companies in the Italian territory. The study highlights the attention of companies on the issues of the CE for the achievement of the set sustainable objectives and the attention to CSR and CE practices. The work has several implications. It provides a further understanding of CSR and CE policies as enabling factors for the development of sustainable organizational performance in agriculture. Moreover, it better investigates the relationship between CSR and the CE. Finally, it analyses the SMEs state of the art in the CE field and strengthens the concept of CE by analysing corporate practices consistent with sustainability reports.

Purpose This study aims to analyze how, under the stakeholder theory, corporate social responsibility (CSR) might favor the emergence of circular economy (CE) in the Agri-food sector, which is a relevant context, as it is technologically dynamic and requires paying attention to all the stakeholders. Design/methodology/approach An exploratory, qualitative research design has been adopted to study the phenomenon in detail, as it facilitates the understanding of complex phenomena such those under investigation and helps enrich existing theory with new insights from real-world cases to add theoretical generalizations to the existing body of research in the field. Findings The results of this study highlight that companies adopting CSR models are oriented toward circularity. Practical implications This study provides useful indications to managers and policymakers as to how to favor the two approaches (CSR and CE) and benefit all the stakeholders. Originality/value While there is wide scholarly and managerial interest toward CSR and CE, previous research has mainly analyzed CE and CSR as two independent phenomena. Therefore, there is a lack of understanding about how the two areas are linked. Following previous studies that have started to theoretically argue an interconnection between CSR and CE, in this research, it has been empirically investigated, and further explored theoretically, whether CSR can implicitly encourage the emergence of CE approaches.

Assuming the importance of a “socioeconomic mosaic” influencing soil and land degradation at the landscape scale, spatial contexts should be considered in the analysis of desertification risk as a base for the design of appropriate counteracting strategies. A holistic approach grounded on a multi-scale qualitative and quantitative assessment is required to identify optimal development strategies regulating the socioeconomic dimensions of land degradation. In the last few decades, the operational thinking at the base of a comprehensive, holistic theory of land degradation evolved toward many different conceptual steps. Moving from empirical, qualitative and unstructured frameworks to a more structured, rational and articulated thinking, such theoretical approaches have been usually oriented toward complex and non-linear dynamics benefiting from progressive and refined approximations. Based on these premises, eleven disciplinary approaches were identified and commented extensively on in the present study, and were classified along a gradient of increasing complexity, from more qualitative and de-structured frameworks to more articulated, non-linear thinking aimed at interpreting the intrinsic fragmentation and heterogeneity of environmental and socioeconomic processes underlying land degradation. Identifying, reviewing and classifying such approaches demonstrated that the evolution of global thinking in land degradation was intimately non-linear, developing narrative and deductive approaches together with inferential, experimentally oriented visions. Focusing specifically on advanced economies in the world, our review contributes to systematize multiple—sometimes entropic—interpretations of desertification processes into a more organized framework, giving value to methodological interplays and specific interpretations of the latent processes underlying land degradation.