A Non-Financial Disclosure Analysis to explore the Role of Digitalization in Enabling Circular Business Models

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Cecilia Correggi, Stefano Ghinoi, Riccardo De Vita, Paolo Di Toma
Anno di pubblicazione 2025 Fascicolo 2025/1
Lingua Inglese Numero pagine 25 P. 85-109 Dimensione file 171 KB
DOI 10.3280/MACO2025-001005
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FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The concept of Circular Economy has gained the attention of scholars, policy-makers, and businesspeople, who see it as a novel approach for addressing the economic and environmental issues caused by the traditional linear model of pro-duction and consumption. The scientific literature suggests that companies can innovate their business model by introducing circularity elements with the support of digital technologies. However, there is a lack of empirical studies investigating how much digitalization is intertwined with Circular Economy in the strategic agenda of businesses. To address the above research gap, we focused on large companies, because of their leadership in global markets and capacity to influence stakeholders. We applied content analysis to the corporate sustainability reports of the companies included in the Dow Jones Sustainability Index Europe. Our results show that the connection between digitalization and Circular Economy is still poorly reported and accounted by large European companies, Despite the recent interest towards Circular Economy - especially in some specific industries - a fi-nalized and organic discussion in the strategic-organizational dimension for design-ing and implementing circular Business Models does not yet emerge in a clear way.

Parole chiave:Non-financial Disclosure, Circular Business Model, Digitalization, Sus-tainable Reporting

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Cecilia Correggi, Stefano Ghinoi, Riccardo De Vita, Paolo Di Toma, A Non-Financial Disclosure Analysis to explore the Role of Digitalization in Enabling Circular Business Models in "MANAGEMENT CONTROL" 1/2025, pp 85-109, DOI: 10.3280/MACO2025-001005