Sustainability reports as a tool for measuring and monitoring the transition towards the circular economy of organisations: Proposal of indicators and metrics
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Otros documentos de la autoría: Ibáñez-Forés, valeria; Martínez-Sánchez, Virginia; Valls Val, Karen; Bovea, María D
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Título
Sustainability reports as a tool for measuring and monitoring the transition towards the circular economy of organisations: Proposal of indicators and metricsFecha de publicación
2022-08-11Editor
Elsevier; Academic PressISSN
0301-4797Cita bibliográfica
Ibáñez-Forés, V., Martínez-Sánchez, V., Valls-Val, K., & Bovea, M. D. (2022). Sustainability reports as a tool for measuring and monitoring the transition towards the circular economy of organisations: Proposal of indicators and metrics. Journal of Environmental Management, 320, 115784.Tipo de documento
info:eu-repo/semantics/articleVersión
info:eu-repo/semantics/publishedVersionPalabras clave / Materias
Resumen
Sustainability reports may play an important role as a supporting tool in the transition of organisations towards more circular economy models, since their content can help to measure, monitor and communicate the ... [+]
Sustainability reports may play an important role as a supporting tool in the transition of organisations towards more circular economy models, since their content can help to measure, monitor and communicate the organisations’ transition and to establish goals in the short/medium term. The aim of this study is to determine whether it is possible to calculate indicators capable of measuring the transition of organisations towards circularity from the information that they are currently communicating in their Corporate Sustainability Reports (CSRs), and what information would need to be incorporated in these reports to successfully carry out this procedure. To this end, by applying a three-step methodology, 34 indicators grouped into 10 categories were proposed to measure the level of circularity of organisations. This was completed with a detailed proposal of units/metrics to measure the indicators, based on those that organisations commonly use in their CSRs. For this purpose, information from 8 international programmes/frameworks that measure circularity at the territorial level was combined with circularity information that organisations are currently communicating in their CSRs. Finally, the proposed set of indicators and metrics were applied to a Spanish organisation dedicated to the forestry and paper sector with a CSR based on GRI-Standards. The results demonstrated that 25 of the 34 proposed indicators (74%) can be measured directly using the information included in the CSRs. [-]
Publicado en
Journal of Environmental Management 320 (2022) 115784Datos relacionados
https://ars.els-cdn.com/content/image/1-s2.0-S0301479722013573-mmc1.pdfEntidad financiadora
Ministerio de Ciencia, Innovación y Universidades
Código del proyecto o subvención
DPI2017-89451-R
Derechos de acceso
info:eu-repo/semantics/openAccess
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