Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. The European institutional context for circular economy
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2.1. CSRD
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2.2. Double materiality
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2.3. More circular economy-related legislation
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2.4. Literature
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2.4.1. Awareness of circular economy
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2.4.2. Circular economy in the field of environmental accounting
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2.4.3. Circular economy reporting: emerging practices and challenges
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2.4.4. Challenges faced by companies in circular economy disclosures
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3. Empirical results
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3.1. Research sample and data collection strategy
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3.2. Circular economy as material topic
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3.3. Circular economy in strategy, policy, actions and targets
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3.3.1. Circular economy in the strategy of the firm
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3.3.2. Circular economy related targets
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3.3.3. Circular economy policy and actions
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3.4. Circular economy and remuneration of the executive board
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3.5. Risk management, circular economy scenarios and potential financial impact
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3.5.1. Risk management section
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3.5.2. Scenario analysis
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3.5.3. Financial impact
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4. Final remarks
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References
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Appendix 1
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