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Title	Circular Economy Projects and Firm Disclosures in an Encouraging Institutional Environment
ID_Doc	809
Authors	Garcia-Sanchez, IM; Somohano-Rodriguez, FM; Amor-Esteban, V; Gonzalez-Valdueza, B
Title	Circular Economy Projects and Firm Disclosures in an Encouraging Institutional Environment
Year	2022
Published	Sustainability, 14, 3
Abstract	This paper analyses the strategies implemented by listed Spanish companies that are leaders in their industrial environments to inform shareholders and the public about their circular economy projects. It uses content and textual approaches through the factorial correspondence analysis of all the information about the circular economy presented on corporate websites. The analysis of the 17,510 resulting terms suggests that companies prioritise discourses about a sustainable future, their commitment to the proper use of resources and the reduction or elimination of greenhouse gases. The sectors most sensitive to institutional pressures, such as oil and energy companies, are more active in disclosing the problems and desired solutions of their projects.
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