03750nam a22004215i 4500001001800000003000900018005001700027007001500044008004100059020001800100024003500118050001300153072001600166072002300182072001500205100007700220245016700297250001800464264007900482300006600561336002600627337002600653338003600679347002400715505044400739520172601183650005002909650001602959650004002975650001603015700008303031710003403114773002603148776003603174776003603210776003603246856004603282978-3-031-51845-4DE-He21320251030111401.0cr nn 008mamaa240123s2024    sz |    s    |||| 0|eng d  a97830315184547 a10.1007/978-3-031-51845-42doi 4aHD30.255 7aKJJ2bicssc 7aBUS0940002bisacsh 7aKJJ2thema1 aNazir, Sarfraz.eauthor.4aut4http://id.loc.gov/vocabulary/relators/aut10aSustainability Reporting Practices and the Circular Economyh[electronic resource] :bAnalysis and Integrated Strategies /cby Sarfraz Nazir, Alessandro Capocchi.  a1st ed. 2024. 1aCham :bSpringer Nature Switzerland :bImprint: Palgrave Macmillan,c2024.  aXXII, 311 p. 20 illus., 17 illus. in color.bonline resource.  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier  atext filebPDF2rda0 aChapter 1: Introduction -- Chapter 2: Systematic Literature Review of Circular Economy and Sustainable Development -- Chapter 3: Circular Economy key concepts and Reporting Practices: An exploratory study -- Chapter 4: Circular Economy and Environment Disclosure -- Chapter 5: Circular Economy 6Rs and Reporting Practices: The Role of Institutional Pressures -- Chapter 6: Circular Economy and Balance Scorecard -- Chapter 7: Conclusion. .  aThe 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. 0aIndustrial managementxEnvironmental aspects. 0aAccounting.14aCorporate Environmental Management.24aAccounting.1 aCapocchi, Alessandro.eauthor.4aut4http://id.loc.gov/vocabulary/relators/aut2 aSpringerLink (Online service)0 tSpringer Nature eBook08iPrinted edition:z978303151844708iPrinted edition:z978303151846108iPrinted edition:z978303151847840uhttps://doi.org/10.1007/978-3-031-51845-4