000108291 001__ 108291
000108291 005__ 20231023123342.0
000108291 0247_ $$2doi$$a10.1016/j.jclepro.2020.124858
000108291 0248_ $$2sideral$$a120904
000108291 037__ $$aART-2021-120904
000108291 041__ $$aeng
000108291 100__ $$0(orcid)0000-0003-2717-8389$$aMarco-Fondevila, M.$$uUniversidad de Zaragoza
000108291 245__ $$aAre circular economy policies actually reaching organizations? Evidence from the largest Spanish companies
000108291 260__ $$c2021
000108291 5060_ $$aAccess copy available to the general public$$fUnrestricted
000108291 5203_ $$aThe Circular Economy (CE) model has recently gained a lot of attention as an effective way to cope with the urgent issues related to Climate Change and sustainability. The European Union (EU) has launched a series of reports, plans and activities known as the Circular Economy package which main goal is to expand the CE model throughout Europe, with large companies leading the initiative. This paper aims at assessing their engagement with the CE model, and if their actual understanding, practice and reporting of CE corresponds to the standards and principles promoted by the EU CE Action Plan. The research does also analyse if large companies’ reporting in terms of CE can be assimilated to their environmental sustainability reporting or if they consider it a different topic, with different drivers. The reports of the largest companies in Spain (IBEX35) were studied in full detail as well as their environmental scores (ESG) from DataStream database, and activity sector. Results show interesting implications highlighting how companies’ perception over CE, as reported, differs from the EU CE Action Plan approach and from the environmental sustainability framework, especially when taking into account the type of activity.
000108291 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000108291 590__ $$a11.072$$b2021
000108291 591__ $$aENGINEERING, ENVIRONMENTAL$$b9 / 54 = 0.167$$c2021$$dQ1$$eT1
000108291 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b5 / 47 = 0.106$$c2021$$dQ1$$eT1
000108291 591__ $$aENVIRONMENTAL SCIENCES$$b24 / 279 = 0.086$$c2021$$dQ1$$eT1
000108291 594__ $$a15.8$$b2021
000108291 592__ $$a1.921$$b2021
000108291 593__ $$aEnvironmental Science (miscellaneous)$$c2021$$dQ1
000108291 593__ $$aStrategy and Management$$c2021$$dQ1
000108291 593__ $$aIndustrial and Manufacturing Engineering$$c2021$$dQ1
000108291 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000108291 700__ $$0(orcid)0000-0001-8020-0229$$aLlena-Macarulla, F.$$uUniversidad de Zaragoza
000108291 700__ $$0(orcid)0000-0003-1298-7183$$aCallao-Gastón, S.$$uUniversidad de Zaragoza
000108291 700__ $$0(orcid)0000-0003-0334-192X$$aJarne-Jarne, J.I.$$uUniversidad de Zaragoza
000108291 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000108291 773__ $$g285 (2021), 124858$$pJ. clean. prod.$$tJournal of Cleaner Production$$x0959-6526
000108291 8564_ $$s500548$$uhttps://zaguan.unizar.es/record/108291/files/texto_completo.pdf$$yPostprint
000108291 8564_ $$s2776847$$uhttps://zaguan.unizar.es/record/108291/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000108291 909CO $$ooai:zaguan.unizar.es:108291$$particulos$$pdriver
000108291 951__ $$a2023-10-23-12:21:14
000108291 980__ $$aARTICLE