24 research outputs found
Mapping Circular Economy Processes in Integrated Reporting: A Dynamic Resource-Based approach
The study aims to contribute to the debate on how to identify and manage an
organization’s sustainability-related resources and processes by understanding
the impact of business activities on the environment and evaluating actions to
ameliorate their impacts. Within this debate, and specifically taking into con -
sideration the opportunity to support circular economy actions and initiatives,
the study focuses on integrated reporting (IR) practices. In detail, this study
advocates the joint use of IR principles with the dynamic resource-based view
(DRBV) of the firm, adopting their representation of resources and impact of
the business activities to identify environmental friendly “hot spots” in organi-
zations. The framework is illustrated through two exploratory case studies