Circular Economy Ties with Environment Performance During Covid-19, Evidence of Top Global Sustainable Corporations
27 Pages Posted: 29 Oct 2022
Abstract
The study aims to explore circular economy (CE) activities concerning companies reporting and does CE support environmental performance. The research methodology consists of mixed methods, qualitative content analysis and quantitative analysis. The research searched CE-related activities, reducing (R1), reusing (R2), recycling (R3), remanufacturing/reproducing (R4), redesigning/repurposing (R5), and recovering (R6) in the top 100 corporate sustainable companies and research integrated with the GRI 300 environmental disclosure standards. The study elicited that every company minimum one-time cited CE-6Rs term. The research found that R5 and R6 activities are significantly engaged with revenue. While R1 and R3 are strongly associated GHGs productivity, energy productivity, waste productivity and green investment. The study proposed a unison glossary of CE-6Rs activities, intending to explore the CE-6Rs related activities and could motivate the academia and policymakers to reorganise the organisation strategies for creating new CE-related activities and reporting perspectives.
Keywords: circular economy, Reporting, Environmental performance
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