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Conceptualizing and enabling circular economy through integrated thinking

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  • Federico Barnabè
  • Sarfraz Nazir

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.

Suggested Citation

  • Federico Barnabè & Sarfraz Nazir, 2022. "Conceptualizing and enabling circular economy through integrated thinking," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 448-468, March.
    • Handle: RePEc:wly:corsem:v:29:y:2022:i:2:p:448-468
    DOI: 10.1002/csr.2211
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    2. Pina Puntillo, 2023. "Circular economy business models: Towards achieving sustainable development goals in the waste management sector—Empirical evidence and theoretical implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 941-954, March.
    3. Katelin Opferkuch & Anna M. Walker & Erik Roos Lindgreen & Sandra Caeiro & Roberta Salomone & Tomás B. Ramos, 2023. "Towards a framework for corporate disclosure of circular economy: Company perspectives and recommendations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2457-2474, September.
    4. Sarfraz Nazir & Federica Doni, 2024. "Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4058-4085, July.
    5. Federica Balluchi & Barbara Borgato & katia Corsi & Marta Fundoni, 2024. "L?integrazione degli obiettivi di sostenibilit? nei processi di pianificazione strategica: analisi empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 65-88.
    6. Viviana D'Angelo & Francesco Cappa & Enzo Peruffo, 2023. "Walking the tightrope: Circular economy breadth and firm economic performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1869-1882, July.
    7. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    8. Ahmad, Farhan & Bask, Anu & Laari, Sini & Robinson, Craig V., 2023. "Business management perspectives on the circular economy: Present state and future directions," Technological Forecasting and Social Change, Elsevier, vol. 187(C).
    9. Vitiana L'Abate & Nicola Raimo & Francesco Albergo & Filippo Vitolla, 2024. "Social media to disseminate circular economy information. An empirical analysis on Twitter," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 528-539, January.
    10. Benedetta Esposito & Nicola Raimo & Ornella Malandrino & Filippo Vitolla, 2023. "Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5403-5419, December.

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