108291 20231023123342.0 doi 10.1016/j.jclepro.2020.124858 sideral 120904 ART-2021-120904 eng Marco-Fondevila, M. Universidad de Zaragoza (orcid)0000-0003-2717-8389 Are circular economy policies actually reaching organizations? Evidence from the largest Spanish companies 2021 Access copy available to the general public Unrestricted The 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. info:eu-repo/semantics/openAccess by-nc-nd http://creativecommons.org/licenses/by-nc-nd/3.0/es/ 11.072 2021 ENGINEERING, ENVIRONMENTAL 9 / 54 = 0.167 2021 Q1 T1 GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY 5 / 47 = 0.106 2021 Q1 T1 ENVIRONMENTAL SCIENCES 24 / 279 = 0.086 2021 Q1 T1 1.921 2021 Environmental Science (miscellaneous) 2021 Q1 Strategy and Management 2021 Q1 Industrial and Manufacturing Engineering 2021 Q1 15.8 2021 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Llena-Macarulla, F. Universidad de Zaragoza (orcid)0000-0001-8020-0229 Callao-Gastón, S. Universidad de Zaragoza (orcid)0000-0003-1298-7183 Jarne-Jarne, J.I. Universidad de Zaragoza (orcid)0000-0003-0334-192X 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 285 (2021), 124858 J. clean. prod. Journal of Cleaner Production 0959-6526 500548 http://zaguan.unizar.es/record/108291/files/texto_completo.pdf Postprint 2776847 http://zaguan.unizar.es/record/108291/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:108291 articulos driver 2023-10-23-12:21:14 ARTICLE