Investigating the interplays between integrated reporting practices and circular economy disclosure

Barnabè, Federico; Nazir, Sarfraz

doi:10.1108/ijppm-03-2020-0128

Cited by 25 publications

(40 citation statements)

References 79 publications

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“…Furthermore and notably, the case study focuses on a small‐sized organization that is family‐owned. This kind of organization is not only quite widespread worldwide (and, predominantly, in Italy) but also increasingly eager to engage with the use of management accounting and sustainability practices and reporting tools (e.g., Broccardo et al, 2019; Le Breton‐Miller & Miller, 2016)—also in terms of CE activities and opportunities (Barnabè & Nazir, 2020; Prieto‐Sandoval et al, 2019). However, these organizations quite often lack the competence to do so (e.g., Bianchi, 2002) and are managed heavily relying on the owners' prior and tacit knowledge that is not adequately shared and transmitted across different generations of owners (Giovannoni et al, 2011).…”

Section: Methodsmentioning

confidence: 99%

“…In this context, IR would play a fundamental performative role enabling dialog and discussion within teams of owners and managers, thereby also fostering sustainable business practices (Brown & Dillard, 2014). Last, and with reference to this study, IR is recognized as a potentially good fit for organizations interested in representing holistically and comprehensively their activities and strategies in a CE‐oriented perspective (Barnabè & Nazir, 2020; Stewart & Niero, 2018).…”

Section: Integrated Reporting and The Principle Of Integrating Thinkingmentioning

confidence: 98%

“…Based on the integrated reporting framework (IIRC, 2013a, 2021), IR has emerged not only as one of the latest innovations in the field of corporate and sustainability reporting (e.g., Adams, 2015; Atkins et al, 2015; Busco et al, 2018; Dumay et al, 2016; Eccles & Krzus, 2011; Pistoni et al, 2018) but also as a potentially good fit for organizations interested in managing holistically and sustainably their strategies (Brown & Dillard, 2014; Kunc et al, 2020) and, subsequently, monitoring and representing comprehensively CE‐related data and information (Stewart & Niero, 2018). If on one side, extant literature witnesses that companies worldwide and across several industries are engaging with IR practices (e.g., de Villiers et al, 2020; Gibassier et al, 2019) and with CE‐related measuring and reporting procedures (e.g., Elia et al, 2017; Geissdoerfer et al, 2017; Gunarathne et al, 2021), on the other side, the interplays between IR and CE seem to be still under‐researched, with a few exceptions (e.g., Barnabè & Nazir, 2020). In detail, the performative role of IR principles and tools to support the development of sustainable CE‐related strategies is yet missing, to our knowledge.…”

Section: Introduction and Background To The Researchmentioning

confidence: 99%

“…In addition to these considerations, we underline that previous studies (e.g., Barnabè & Nazir, 2020) advocated that a more general principle of integration and connection should guide organizations in applying the "R-principles of CE" aforementioned, thereby allowing the identification and management of the hierarchy of interrelationships existing among business units, functions, and resources within a specific business environment. Notably, the integration mentioned above also refers to the necessity of embedding CE concepts into a company's decision-making and policy analysis processes, thereby increasing its performance and competitive advantage (e.g., Pieroni et al, 2019) and going beyond the "mere" consideration of more established and already in place CE-related activities (Chen, 2009 andReike et al, 2018).…”

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confidence: 97%

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Conceptualizing and enabling circular economy through integrated thinking

Barnabè

Nazir

2021

Corp Soc Responsibility Env

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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.

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Section: Methodsmentioning

confidence: 99%

Section: Integrated Reporting and The Principle Of Integrating Thinkingmentioning

confidence: 98%

Section: Introduction and Background To The Researchmentioning

confidence: 99%

mentioning

confidence: 97%

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Conceptualizing and enabling circular economy through integrated thinking

Barnabè

Nazir

2021

Corp Soc Responsibility Env

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“…Reducción de insumos y menor utilización de recursos naturales Barnabè & Nazir (2020) Fuente: Elaboración propia basada en revisión literaria.…”

Section: Práctica De Ec Autoresunclassified

Determinantes de divulgación de desempeño ambiental y economía circular de empresas peruanas

Pajares

Nishii

2021

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Es una realidad el creciente desarrollo del desempeño e información de desempeño ambiental en empresas peruanas, debido a la influencia institucional de la normativa internacional principalmente en organizaciones de actividades con mayor impacto de sostenibilidad, sin embargo, las prácticas de economía circular (EC) como concepto de desarrollo sostenible no presentan el mismo impulso. Esta investigación busca analizar el nivel de cumplimiento de los indicadores de desempeño ambiental de acuerdo con la GRI y las prácticas de EC, y su relación con el tamaño y sector para empresas peruanas que han publicado su reporte de sostenibilidad voluntario para el año 2016. Esta investigación cuantitativa tiene un alcance descriptivo y relacional, para ello se realiza un análisis de contenido de los reportes de sostenibilidad de las empresas para examinar las variables señaladas. Los resultados señalan un mayor cumplimiento de indicadores de gestión ambiental de recursos, transporte y cumplimiento regulatorio, por otro lado, de las prácticas de EC la reducción de emisiones e insumos son las más divulgadas. El sector empresarial y el tamaño de las empresas solo encuentran relación con el nivel de información ambiental. La divulgación de prácticas de EC es menor que las prácticas ambientales y los aspectos revelados no presentan la implementación de sistemas de EC en su mayoría.

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Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms

2023

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In recent years, attention to the circular economy (CE) has grown considerably and it is now recognised as a model capable of overtaking the current linear economy of unsustainable production and consumption. Organisations have started to implement circular practices to transition towards this sustainable business model and to disclose CE performance to their stakeholders. In this context, the integrated report serves as a suitable tool to provide a holistic representation of how CE could impact the companies' ability to create value over time. The relevance of this model has prompted various scholars to examine CE disclosure. However, only some studies have investigated this topic in the integrated reporting (IR) context. To the best of the authors' knowledge, no studies have examined how corporate governance mechanisms can affect the amount of CE information disseminated through the integrated reports. By applying the lens of stakeholder‐agency theory, this study aims to fill this important gap by analysing the effect of the characteristics of the corporate governance mechanisms on the level of CE disclosure within the integrated reports. The analysis, conducted using a sample of 124 European companies, indicates a positive impact of the board size, board gender diversity and the presence of the corporate social responsibility (CSR) committee on the level of CE disclosure within the integrated reports.

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Investigating the interplays between integrated reporting practices and circular economy disclosure

Cited by 25 publications

References 79 publications

Conceptualizing and enabling circular economy through integrated thinking

Conceptualizing and enabling circular economy through integrated thinking

Determinantes de divulgación de desempeño ambiental y economía circular de empresas peruanas

Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms

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