Conceptualizing and enabling circular economy through integrated thinking. (30th September 2021)

• Record Type: Journal Article
• Authors: Barnabè, Federico; Nazir, Sarfraz
• Is Part Of: Corporate social responsibility and environmental management. Volume 29:Number 2(2022)
• Page Start: 448
• Page End: 468
• Publication Date: 2021-09-30
• Subjects: circular economy -- feedback loop -- integrated thinking -- integrated reporting -- strategies of value creation -- Systems Thinking; Environmental management -- Periodicals; Environmental auditing -- Periodicals; 658.408
• DOI: 10.1002/csr.2211
• Languages: English
• ISSNs: 1535-3958

Abstract

Abstract: 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.