作者
Nuwan Gunarathne, Mayuri Wijayasundara, Samanthi Senaratne, PD Kumara Kanchana, Thilini Cooray
发表日期
2021/7/1
期刊
Sustainable Production and Consumption
卷号
27
页码范围
787-801
出版商
Elsevier
简介
Despite the importance of circular economy-related corporate reporting, the way companies communicate their transition toward a circular economy through sustainability and integrated reporting has not yet been examined. This paper, thus, aims to explore how and to what extent the circular economy notions appear to inform of the sustainability and integrated reporting practices of corporations in Sri Lanka. By analyzing the direct, explicit, and implicit keyword disclosures of the top twenty performers in sustainability and integrated reporting in the country, the study found low levels of disclosures of direct and explicit keywords pertaining to the circular economy principles at the firm level. It raises the question of whether there is sufficient awareness about the principles of a circular economy and the strategies and ways of integrating them into business operations in the corporate sector in Sri Lanka. However, a …
引用总数