Mapping Circular Economy Processes in Integrated Reporting: A Dynamic Resource-Based Approach

Abstract

The study aims to contribute to the debate on how to identify and manage an organization’s sustainability-related resources and processes by understanding the impact of business activities on the environment and evaluating actions to ameliorate their impacts. Within this debate, and specifically taking into consideration the opportunity to support circular economy actions and initiatives, the study focuses on integrated reporting (IR) practices. In detail, this study advocates the joint use of IR principles with the dynamic resource-based view (DRBV) of the firm, adopting their representation of resources and impact of the business activities to identify environmental friendly “hot spots” in organizations. The framework is illustrated through two exploratory case studies.

Citation

Kunc, M.H., Barnabè, F. and Giorgino, M.C. (2020), "Mapping Circular Economy Processes in Integrated Reporting: A Dynamic Resource-Based Approach", Songini, L., Pistoni, A., Baret, P. and Kunc, M.H. (Ed.) Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues (Studies in Managerial and Financial Accounting, Vol. 34), Emerald Publishing Limited, Leeds, pp. 83-106. https://doi.org/10.1108/S1479-351220200000034007