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Scientific Article details

Title Conceptualizing and enabling circular economy through integrated thinking
ID_Doc 1701
Authors Barnabè, F; Nazir, S
Title Conceptualizing and enabling circular economy through integrated thinking
Year 2022
Published Corporate Social Responsibility And Environmental Management, 29, 2
DOI 10.1002/csr.2211
Abstract This study investigates how companies can conceptualize and enable circular economy (CE) principles and opportunities through integrated reporting (IR) practices and, specifically, the principle of integrated thinking (IT). To this aim, the study carries out an interventionist research-based case study about a small-sized agri-food company and applies Systems Thinking tools (namely a sub-system diagram and a stock and flow diagram). The findings demonstrate that IR concepts played a performative role, favoring a better understanding of the business domain and of CE-related activities and opportunities, also in the perspective of developing future strategies. Overall, the research suggests that IR and CE may be jointly used but more research and emphasis on the principle of IT, particularly to facilitate decision-making, are recommended.
Author Keywords circular economy; feedback loop; integrated thinking; integrated reporting; strategies of value creation; Systems Thinking
Index Keywords Index Keywords
Document Type Other
Open Access Open Access
Source Social Science Citation Index (SSCI)
EID WOS:000701433000001
WoS Category Business; Environmental Studies; Management
Research Area Business & Economics; Environmental Sciences & Ecology
PDF https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.2211
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