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Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?
16 references·5 citing·50 second hop
Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? (2022)Sustainability reporting in view of the E…Dynamic capabilities and environmental accounting for the circular economy in businesses (2020)Dynamic capabilities and envi…Sustainable development and corporate governance in the financial system: Are environmentally friendly banks less risky? (2018)Sustainable development and c…Circular economy in corporate sustainability strategies: A review of corporate sustainability reports in the fast‐moving consumer goods sector (2018)Circular economy in corporate…The circular economy: New or Refurbished as CE 3.0? — Exploring Controversies in the Conceptualization of the Circular Economy through a Focus on History and Resource Value Retention Options (2017)The circular economy: New or …Critical appraisal of the circular economy standard BS 8001:2017 and a dashboard of quantitative system indicators for its implementation in organizations (2017)Critical appraisal of the cir…Towards circular economy implementation: a comprehensive review in context of manufacturing industry (2015)Towards circular economy impl…The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context (2015)The Circular Economy: An Inte…CSR reporting practices and the quality of disclosure: An empirical analysis (2014)CSR reporting practices and t…Accounting and sustainable development: An exploration (2014)Accounting and sustainable de…Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon (2013)Sustainability Reporting and …Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh (2011)Sustainability disclosure in …Sustainability accounting and reporting: fad or trend? (2010)Sustainability accounting and…GRI and the camouflaging of corporate unsustainability (2006)GRI and the camouflaging of c…When Are Corporate Environmental Policies a Form of Greenwashing? (2005)When Are Corporate Environmen…An Account of Sustainability: Failure, Success and a Reconceptualization (2001)An Account of Sustainability:…Environmental disclosures in the annual reports of large companies in Spain (2000)Environmental disclosures in …Mandatory disclosure of standardized sustainability metrics: The case of the EU Taxonomy Regulation (2024)Mandatory disclosure of stand…Management of patented ‘circular innovation’ in view of the circular economy (2024)Management of patented ‘circu…Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media (2024)Examining the impact of circu…Digital transformation, incentives, and pro-environmental behaviour: Assessing the uptake of sustainability in companies' transition towards circular economy (2024)Digital transformation, incen…Scaling up the transition: The role of corporate governance mechanisms in promoting circular economy strategies (2023)Scaling up the transition: Th…AN OUTLINE OF GENERAL SYSTEM THEORY (1950)Corporate social and environmental reporting (1995)Barriers to the Circular Economy: Evidence From the European Union (EU) (2018)Targets for a circular economy (2019)Towards the Sustainable Corporation: Win-Win-Win Business Strategies for Sustainable Development (1994)A Study of the Environmental Disclosure Practices of Australian Corporations (1996)Accounting and accountability : changes and challenges in corporate social and environmental reporting (1996)Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda (2011)The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information (2016)Environmental Policy, Sustainable Development, Governance Mechanisms and Environmental Performance (2017)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Managerial Fads and Fashions: The Diffusion and Rejection of Innovations (1991)Assurance on Sustainability Reports: An International Comparison (2009)Integrated Reporting and internal mechanisms of change (2014)Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations (2015)What are the drivers of sustainability reporting? A systematic review (2016)Dilemmas in a general theory of planning (1973)Development as Freedom (2009)Strategic management a stakeholder approach (2010)Organized hypocrisy, organizational façades, and sustainability reporting (2015)Business sustainability research: A theoretical and integrated perspective (2016)Integrated Reporting Quality: An Empirical Analysis (2018)Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts (1985)The possibilities of accountability (1991)Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability (1992)Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation (2005)Social, environmental and sustainability reporting and organisational value creation? (2006)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies (2017)Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence (2017)ESG practices and the cost of debt: Evidence from EU countries (2019)A Theory of Cognitive Dissonance (1957)CSR as aspirational talk (2013)Does Greenwashing Pay Off? Understanding the Relationship Between Environmental Actions and Environmental Legitimacy (2015)“More than words”: Expanding the taxonomy of greenwashing after the Volkswagen scandal (2016)Product-services as a research field: past, present and future. Reflections from a decade of research (2006)A literature and practice review to develop sustainable business model archetypes (2013)Product services for a resource-efficient and circular economy – a review (2013)Circular economy as an essentially contested concept (2017)A review on circular economy: the expected transition to a balanced interplay of environmental and economic systems (2015)Product design and business model strategies for a circular economy (2016)The Circular Economy – A new sustainability paradigm? (2016)The Circular Economy: Swings and Roundabouts? (2018)Barriers and drivers in a circular economy: the case of the built environment (2019)The narrative of sustainability and circular economy - A longitudinal review of two decades of research (2020)Beyond the business case for corporate sustainability (2002)Circular economy indicators: What do they measure? (2019)Principles for a sustainable circular economy (2021)
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References

  • 2015The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context3,327 cited
  • 2015Towards circular economy implementation: a comprehensive review in context of manufacturing industry2,761 cited
  • 2017The circular economy: New or Refurbished as CE 3.0? — Exploring Controversies in the Conceptualization of the Circular Economy through a Focus on History and Resource Value Retention Options1,903 cited
  • 2014CSR reporting practices and the quality of disclosure: An empirical analysis1,229 cited
  • 2010Sustainability accounting and reporting: fad or trend?774 cited
  • 2006GRI and the camouflaging of corporate unsustainability631 cited
  • 2014Accounting and sustainable development: An exploration625 cited
  • 2005When Are Corporate Environmental Policies a Form of Greenwashing?621 cited
  • 2017Critical appraisal of the circular economy standard BS 8001:2017 and a dashboard of quantitative system indicators for its implementation in organizations557 cited
  • 2001An Account of Sustainability: Failure, Success and a Reconceptualization483 cited
  • 2013Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon383 cited
  • 2018Circular economy in corporate sustainability strategies: A review of corporate sustainability reports in the fast‐moving consumer goods sector372 cited
  • 2018Sustainable development and corporate governance in the financial system: Are environmentally friendly banks less risky?

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332 cited
  • 2020Dynamic capabilities and environmental accounting for the circular economy in businesses269 cited
  • 2000Environmental disclosures in the annual reports of large companies in Spain249 cited
  • 2011Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh213 cited
  • Cited by

    • 2024Digital transformation, incentives, and pro-environmental behaviour: Assessing the uptake of sustainability in companies' transition towards circular economy54 cited
    • 2023Scaling up the transition: The role of corporate governance mechanisms in promoting circular economy strategies48 cited
    • 2024Mandatory disclosure of standardized sustainability metrics: The case of the EU Taxonomy Regulation40 cited
    • 2024Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media37 cited
    • 2024Management of patented ‘circular innovation’ in view of the circular economy17 cited