Purpose: The study is aimed at exploring the circular economy (CE) activities concerning integrated reporting (IR) practices. Specifically, the research investigates how and to what extent integrated reporting practices disclosing circular economy R0 to R9 principles related activities. Additionally, how and to what extent does institutional pressure (coercive, normative, and mimetic) impact on integrated reporting practices and CE R0 to R9 activities is probed. Research design: The research design entailed searching for CE R0 to R9 related concepts in 92 integrated reports through content analysis based on the use of the NVivo software. Additionally, SPSS software was used for testing the hypotheses. Findings/ Discussion/ Conclusion: The study elicited that in every report minimum one-time cited CE Rs principle. Also, it emerged that the coercive, normative, and mimetic isomorphism mechanism has a strong impact on CE activities concerning integrated reporting practices. It is concluded that a combined framework of CE and IR is required, with the aim of value creation and participation in the sustainable development agenda. Limitations/ Future Research: The research has certain limitations, first the study used the IIRC database while another database could be used for exploring CE R principles to check the reliability of the study. Secondly, the study used the world business council for sustainable development [WBCSD] (https://www.ceguide.org/Glossary) and the US chamber of commerce foundation (https://www.uschamberfoundation.org/circular-economy-toolbox/about-circularity/glossary) glossaries on CE even though another glossary provides the other CE related terms could be effective. Hence, further research should be pursued by undertaking expert surveys, interviews and case studies that would supplement the findings of this exploratory study and determine whether CE activities are being incorporated into integrated reporting approaches. Practical implications: It is beneficial for the policymakers and first movers to develop circular economy-related activity by organisations that are disclosed in their reporting practices. For, this will provide well-defined financial and non-financial information to all stakeholders for making investment decisions. Originality: This research involves considering the social, environmental and economic concepts of CE R0 to R9 in unison, thereby supporting more comprehensive financial and non-financial reporting practices.

Nazir, S., Bernabè, F., Capocchi, A. (2022). ARE CIRCULAR ECONOMY R0-R9 PRINCIPLES ALLIED IN INTEGRATED REPORTING PRACTICES?. Intervento presentato a: LEADING DIGITAL TRANSFORMATION - 15-17 June 2022, Winterthur, Switzerland.

ARE CIRCULAR ECONOMY R0-R9 PRINCIPLES ALLIED IN INTEGRATED REPORTING PRACTICES?

Nazir Sarfraz
Primo
Membro del Collaboration Group
;
Capocchi Alessandro
Ultimo
Membro del Collaboration Group
2022

Abstract

Purpose: The study is aimed at exploring the circular economy (CE) activities concerning integrated reporting (IR) practices. Specifically, the research investigates how and to what extent integrated reporting practices disclosing circular economy R0 to R9 principles related activities. Additionally, how and to what extent does institutional pressure (coercive, normative, and mimetic) impact on integrated reporting practices and CE R0 to R9 activities is probed. Research design: The research design entailed searching for CE R0 to R9 related concepts in 92 integrated reports through content analysis based on the use of the NVivo software. Additionally, SPSS software was used for testing the hypotheses. Findings/ Discussion/ Conclusion: The study elicited that in every report minimum one-time cited CE Rs principle. Also, it emerged that the coercive, normative, and mimetic isomorphism mechanism has a strong impact on CE activities concerning integrated reporting practices. It is concluded that a combined framework of CE and IR is required, with the aim of value creation and participation in the sustainable development agenda. Limitations/ Future Research: The research has certain limitations, first the study used the IIRC database while another database could be used for exploring CE R principles to check the reliability of the study. Secondly, the study used the world business council for sustainable development [WBCSD] (https://www.ceguide.org/Glossary) and the US chamber of commerce foundation (https://www.uschamberfoundation.org/circular-economy-toolbox/about-circularity/glossary) glossaries on CE even though another glossary provides the other CE related terms could be effective. Hence, further research should be pursued by undertaking expert surveys, interviews and case studies that would supplement the findings of this exploratory study and determine whether CE activities are being incorporated into integrated reporting approaches. Practical implications: It is beneficial for the policymakers and first movers to develop circular economy-related activity by organisations that are disclosed in their reporting practices. For, this will provide well-defined financial and non-financial information to all stakeholders for making investment decisions. Originality: This research involves considering the social, environmental and economic concepts of CE R0 to R9 in unison, thereby supporting more comprehensive financial and non-financial reporting practices.
No
paper
Scientifica
sustainability; institutional theory; Circular economy; integrated reporting; sustainable development;
English
LEADING DIGITAL TRANSFORMATION - 15-17 June 2022
978-2-9602195-4-8
https://euram.academy/euram?service=info&d=past_conferences
Nazir, S., Bernabè, F., Capocchi, A. (2022). ARE CIRCULAR ECONOMY R0-R9 PRINCIPLES ALLIED IN INTEGRATED REPORTING PRACTICES?. Intervento presentato a: LEADING DIGITAL TRANSFORMATION - 15-17 June 2022, Winterthur, Switzerland.
Nazir, S; Bernabè, F; Capocchi, A
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10281/390566
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