This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow Jones Sustainability Index (DJSI). Our research methodology consists of content and regression analysis. Research uncovered that both AI and CE initiatives aimed at reducing, recycling, remanufacturing and redesigning have connections to waste. Remanufacturing activities are linked to energy intensity, while all CE and AI variables, except for reuse, are associated with water usage. Additionally, we found that the company's revenue is linked to CE and AI efforts involving reduction, reuse, redesign and remanufacturing. The originality of this study is to provide a primary conceptual framework to disclose relevant AI and CE activities through IR by improving sustainable development. Our findings highlight the need for policymakers to develop or integrate standards that incorporate financial, social, environmental and AI aspects.

Nazir, S., Doni, F., Capocchi, A., Sarfraz, A. (2025). Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?. BUSINESS STRATEGY AND THE ENVIRONMENT, 1-28 [10.1002/bse.4351].

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

Nazir, Sarfraz
Primo
;
Doni, Federica
Secondo
;
Capocchi, Alessandro
Penultimo
;
2025

Abstract

This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow Jones Sustainability Index (DJSI). Our research methodology consists of content and regression analysis. Research uncovered that both AI and CE initiatives aimed at reducing, recycling, remanufacturing and redesigning have connections to waste. Remanufacturing activities are linked to energy intensity, while all CE and AI variables, except for reuse, are associated with water usage. Additionally, we found that the company's revenue is linked to CE and AI efforts involving reduction, reuse, redesign and remanufacturing. The originality of this study is to provide a primary conceptual framework to disclose relevant AI and CE activities through IR by improving sustainable development. Our findings highlight the need for policymakers to develop or integrate standards that incorporate financial, social, environmental and AI aspects.
Articolo in rivista - Articolo scientifico
artificial intelligence | business operations | capitals | circular economy | disclosure | framework | integrated reporting | sustainable development
English
3-giu-2025
2025
1
28
open
Nazir, S., Doni, F., Capocchi, A., Sarfraz, A. (2025). Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?. BUSINESS STRATEGY AND THE ENVIRONMENT, 1-28 [10.1002/bse.4351].
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/556401
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