Knowledge Agora

Title	Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach
ID_Doc	5691
Authors	Rabasedas, ML; Moneva, JM; Jara-Sarrúa, L
Title	Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach
Year	2023
Published
Abstract	Awareness about the circular economy as a sustainability paradigm is growing globally, being the agri-food sector one of the most significant industries moving towards circular operations. The natural resource based view theory can provide a basis to analyze organizational resources and capabilities allowing a clear definition of circular economy strategies and performance. How accounting and reporting can leverage these concepts, is being debated currently at the academic level. In this context, this study examines to what extent Argentinian agri-food organizations use circular reporting to translate circular economy strategy into better performance. Survey data were collected from 238 agri-food Argentinian organizations and analyzed using partial least squares structural equation modeling (PLS-SEM). General results show that a natural resource-based circular economy strategy positively affects performance and circular reporting has a significant indirect effect on environmental and economic performance, through the improvement of natural resource-based circular economy strategies.(c) 2023 ASEPUC. Published by EDITUM Universidad de Murcia. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).
PDF

Similar Articles

ID	Score	Article
1778		Llena-Macarulla, F; Moneva, JM; Aranda-Usón, A; Scarpellini, S Reporting measurements or measuring for reporting? Internal measure- ment of the Circular Economy from an environmental accounting approach and its relationship(2023)Revista De Contabilidad-Spanish Accounting Review, 26, 2
2945		Falkenberg, C; Schneeberger, C; Pöchtrager, S Is Sustainability Reporting Promoting a Circular Economy? Analysis of Companies' Sustainability Reports in the Agri-Food Sector in the Scope of Corporate Sustainability Reporting Directive and EU Taxonomy Regulation(2023)Sustainability, 15, 9
894		Esposito, B; Sica, D; Supino, S; Malandrino, O Measuring the impact of circular economy performance on financial performance: The moderating role of stakeholder engagement(2024)
4076		Morea, D; Fortunati, S; Cappa, F; Oriani, R Corporate social responsibility as a catalyst of circular economy? A case study perspective in Agri-food(2023)Journal Of Knowledge Management, 27, 7
2136		Aranda-Usón, A; Scarpellini, S; Moneva, JM Dynamic capabilities for a "circular accounting" and material flows in a circular economy(2024)
21494		Mora-Contreras, R; Ormazabal, M; Hernández-Salazar, G; Torres-Guevara, LE; Mejia-Villa, A; Prieto-Sandoval, V; Carrillo-Hermosilla, J Do environmental and cleaner production practices lead to circular and sustainability performance? Evidence from Colombian manufacturing firms(2023)
5849		Fortunati, S; Morea, D; Mosconi, EM Circular economy and corporate social responsibility in the agricultural system: Cases study of the Italian agri-food industry(2020)Agricultural Economics-Zemedelska Ekonomika, 66, 11
123		Hamam, M; Chinnici, G; Di Vita, G; Pappalardo, G; Pecorino, B; Maesano, G; D'Amico, M Circular Economy Models in Agro-Food Systems: A Review(2021)Sustainability, 13, 6
547		Panori, D; Papaspyropoulos, KG; Nikolaou, IE A forest companies typology regarding their contribution to circular economy: a sustainability reporting-based analysis(2024)Discover Sustainability, 5, 1
489		Sanches, JR; Trevisan, AH; Seles, BMRP; Castro, CG; Piao, RS; Rozenfeld, H; Mascarenhas, J Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting(2022)Sustainability, 14, 10