Conceptualizing and enabling circular economy through integrated thinking

Barnabè, Federico; Nazir, Sarfraz

doi:10.1002/csr.2211

Cited by 43 publications

(60 citation statements)

References 85 publications

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“…Enterprises should also disclose CE performance indicators in corporate reports for the general audience of stakeholders or specific groups [198,199]. By doing so, companies demonstrate their commitment to ensuring a lower environmental impact of their operations and products.…”

Section: Need To Rethink Ce-related Kpis and External Reportingmentioning

confidence: 99%

Implementing and Monitoring Circular Business Models: An Analysis of Italian SMEs

2021

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The transition from a linear to a circular economy (CE) is at the center of the debate among institutions, enterprises, practitioners, and scholars. Small- and medium-sized enterprises (SMEs), with their high presence in the business environment, play a pivotal role in the successful implementation of CE principles. Therefore, this paper aims to understand the state of the CE among Italian SMEs, considering both their different sizes and sectors. This study investigates CE knowledge and application, strategic relevance, benefits from and barriers to the transition towards circular business models, and the use of CE-related performance indicators in management control and external reporting. Through an online survey carried out in cooperation with the Italian Confederation of Craft Trades and Small- and Medium-Sized Enterprises (CNA), we collected primary data from 623 respondents. Findings revealed the existence of cultural, technological, market and financial barriers, which have hampered the adoption of circular practices among Italian SMEs. Poor understanding of CE potential, combined with difficulty in raising public and private funds to finance the transition from linear to circular, are the greatest problems. To overcome such issues, we recommend serious intervention by public institutions, trade and consumer associations, and the higher education system to develop a climate more favorable to the CE.

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Section: Need To Rethink Ce-related Kpis and External Reportingmentioning

confidence: 99%

Implementing and Monitoring Circular Business Models: An Analysis of Italian SMEs

2021

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“…In a triple bottom line framework (Elkington, 2001), companies that adopt a circular business model must consider the social dimension of CE, and the measurement of its social impacts at a micro‐level is a relevant routine. Thus, by adopting a circular business model, changes are also envisaged in reporting practices (Barnabè & Nazir, 2021), and the measurement of corporate social responsibility (CSR), including CE‐related activities, by companies. Moriguchi (2007) argued that any measure to evaluate corporate actions concerning CE is important to enable managers to visualise their contribution to a circular model.…”

Section: Introductionmentioning

confidence: 99%

Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective

Scarpellini

2021

Corp Soc Responsibility Env

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Although several studies have approached the environmental or economic impacts derived from the adoption of the circular economy's principles by businesses, the social dimension of the circular model at the micro‐level is underexplored in the literature. To fill this gap, this study defines and analyses different categories of social impacts related to a circular business model to assess and report the holistic dimension of the circular economy at the micro‐level. This paper is eminently reflective, and the methodology is mainly based on a desk research method. In addition, the results of 137 brief surveys collected in Spain are summarised to reflect the social metrics of a circular business model proposed in the literature. This study contributes to the existing knowledge on circular economy from a sustainability accounting perspective and invites scholars towards new research topics from the triple bottom line approach of the circular business model.

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“…CE aims to overcome the current development model based on the dominant linear one, in which the lifecycle was the only process followed during the conceptualisation, design, development, use, and disposal of products (Su et al, 2013) with no built‐in tendency to re‐cycle (Barnabè & Nazir, 2022; Barón Dorado et al, 2022; Pearce & Turner, 1991; Prieto‐Sandoval et al, 2019; Stahel & Reday‐Mulvey, 1981). The use of materials in a regenerative manner, specifically minimizing material consumption and reducing waste by generating utility and value of the materials is the principal matter of CE.…”

Section: Narrative Literature Review On the Intersection Between Ce B...mentioning

confidence: 99%

Circular economy business models: Towards achieving sustainable development goals in the waste management sector—Empirical evidence and theoretical implications

Пунтилло

2022

Corp Soc Responsibility Env

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This paper investigates how and whether circular economy (CE) business models affect the implementation of sustainable development goals (SDGs) in the waste management sector. A case study is used to determine the relationship between CE business models and SDGs. It shows that CE business models, potentially, can contribute directly to achieving a significant number of SDGs. The strongest relationships are between the CE business model and the targets of SDG4 (Quality education); SDG 5 (Gender equality); SDG 7 (Affordable and Clean Energy), SDG 8 (Decent working and economic growth); SDG 9 (Industry, innovation and infrastructure), SDG 11 (Sustainable cities and communities) SDG 12 (Responsible consumption and production). After a narrative literature review on the intersection between CE and SDGs, the paper performed a case study on Contarina SpA, a firm that developed a business model to recycle wastes into recyclable materials under a CE approach. The case findings could stimulate further research into how this and similar types of business models will help societies to change from the 'use-it-once-and-throw-it away' mentality of linear business models to the integrated, holistic, CE model that seeks to emulate nature's cyclical systems, and achieve the implementation of sustainable development goals (SDGs).

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Conceptualizing and enabling circular economy through integrated thinking

Cited by 43 publications

References 85 publications

Implementing and Monitoring Circular Business Models: An Analysis of Italian SMEs

Implementing and Monitoring Circular Business Models: An Analysis of Italian SMEs

Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective

Circular economy business models: Towards achieving sustainable development goals in the waste management sector—Empirical evidence and theoretical implications

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