04105nam a22005055i 4500 978-3-031-51845-4 DE-He213 20251030111401.0 cr nn 008mamaa 240123s2024 sz | s |||| 0|eng d 9783031518454 978-3-031-51845-4 10.1007/978-3-031-51845-4 doi HD30.255 KJJ bicssc BUS094000 bisacsh KJJ thema Nazir, Sarfraz. author. aut http://id.loc.gov/vocabulary/relators/aut 69829 Sustainability Reporting Practices and the Circular Economy [electronic resource] : Analysis and Integrated Strategies / by Sarfraz Nazir, Alessandro Capocchi. 1st ed. 2024. Cham : Springer Nature Switzerland : Imprint: Palgrave Macmillan, 2024. XXII, 311 p. 20 illus., 17 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Chapter 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. . 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. Industrial management Environmental aspects. 68586 Accounting. 57622 Corporate Environmental Management. 68587 Accounting. 57622 Capocchi, Alessandro. author. aut http://id.loc.gov/vocabulary/relators/aut 69830 SpringerLink (Online service) Springer Nature eBook Printed edition: 9783031518447 Printed edition: 9783031518461 Printed edition: 9783031518478 https://doi.org/10.1007/978-3-031-51845-4 ZDB-2-BUM ZDB-2-SXBM 57282 57282