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Conceptualizing and enabling circular economy through integrated thinking
Author(s) -
Barnabè Federico,
Nazir Sarfraz
Publication year - 2022
Publication title -
corporate social responsibility and environmental management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.519
H-Index - 73
eISSN - 1535-3966
pISSN - 1535-3958
DOI - 10.1002/csr.2211
Subject(s) - perspective (graphical) , performative utterance , integrated reporting , circular economy , business , systems thinking , knowledge management , marketing , computer science , sustainability , epistemology , ecology , philosophy , artificial intelligence , biology
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.