| Title | Investigating the interplays between integrated reporting practices and circular economy disclosure |
|---|---|
| ID_Doc | 2083 |
| Authors | Barnabè, F; Nazir, S |
| Title | Investigating the interplays between integrated reporting practices and circular economy disclosure |
| Year | 2021 |
| Published | International Journal Of Productivity And Performance Management, 70, 8 |
| Abstract | Purpose This 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/approach Building 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. Findings Through 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/implications Content 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 implications This article advocates to embed CE data into integrated reports and according to IR principles. The exploratory case study offers useful insights and examples. Originality/value This 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. |
| https://www.emerald.com/insight/content/doi/10.1108/IJPPM-03-2020-0128/full/pdf?title=investigating-the-interplays-between-integrated-reporting-practices-and-circular-economy-disclosure |
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