Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting
Abstract
:1. Introduction
2. Materials and Methods
2.1. Systematic Literature Review
2.1.1. Identifying and Refining the Review Scope
TITLE-ABS-KEY ((“circular economy strategy*” OR “circular economy practice*” OR “circular strategy*” OR “circular practice*” OR “circularity practice*” OR “circularity strategy*” OR “sustainability practice*” OR “sustainability strategy*” OR “sustainable practice*” OR “sustainable strategy*”) AND (“business*” OR “corporate*” OR “corporation*” OR “compan*” OR “industr*” OR “entrepreneurial” OR “enterprise”) AND (“systematic literature review*” OR “SLR” OR “literature review*” OR “systematic review*”))
2.1.2. Selecting Studies
2.1.3. Literature Analysis and Synthesis
2.1.4. Coding Process
2.2. CS Reporting Content Analysis
2.3. Building the Structure of Conceptual Framework
3. Results and Discussions
3.1. Descriptive Analysis
3.2. Sustainable Circular Economy (SCE) Strategies
3.2.1. Products and Materials (PM)
3.2.2. Production and Operations (PO)
3.2.3. Digitalization (DI)
3.2.4. Logistics and Transportation (LT)
3.2.5. Stakeholders’ Networks (SN)
3.2.6. Environmental Management (EM)
3.2.7. Business Model (BM)
3.2.8. Environmental Compliance (EC)
3.2.9. Social Responsibility (SR)
3.3. Current Adoption of SCE Strategies in Brazil
3.3.1. Products and Materials (PM): Occurrences of Strategies
3.3.2. Production and Operations (PO): Occurrences of Strategies
3.3.3. Digitalization (DI): Occurrences of Strategies
3.3.4. Logistics and Transportation (LT): Occurrences of Strategies
3.3.5. Stakeholders’ Networks (SN): Occurrences of Strategies
3.3.6. Environmental Management (EM): Occurrences of Strategies
3.3.7. Business Model (BM): Occurrences of Strategies
3.3.8. Environmental Compliance (EC): Occurrences of Strategies
3.3.9. Social Responsibility (SR): Occurrences of Strategies
3.3.10. SCE Strategies Adoption Summary
4. Synthesis: The BP4SCE Framework
5. Conclusions
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Acknowledgments
Conflicts of Interest
Abbreviations
BP4SCE | Business Process for Sustainable Circular Economy |
CE | Circular Economy |
CS Reporting | Corporate Sustainability Reporting |
GRI | Global Reporting Initiative |
IR | Integrated Reporting |
S | Sustainability |
SLR | Systematic Literature Review |
SASB | Sustainability Accounting Standards Board |
SCE | Sustainable Circular Economy |
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First Cycle Coding | Second Cycle Coding | ||
---|---|---|---|
In-vivo | In-vivo group | Strategies written | Category |
“develop the circular culture” | “develop the circular culture”, “circular economy principles”, “rethink business model” | Rethinking the business model from a circular culture | Business Model |
“circular economy principles” | |||
“rethink business model” | |||
“product as a service” | “product as a service”, “access provision”, “result provision | Establishing product as a service systems | |
“access provision” | |||
“result provision” | |||
“redistribution” | “redistribution”, “resale of used parts or components”, “resell” | Establishing resell and redistribution | |
“resale of used parts or components” | |||
“resell” |
Name | Sector | GRI Version | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
Altona | Industrial Machines and Equipment | G4 | Std | Std |
Ambev | Beers and Soft Drinks | G4 | Std | Std |
Braskem | Petrochemicals | G4 | Std | Std |
CSN | Steel and Metallurgy | Std | Std | Std |
Duratex | Wood | G4 | Std | Std |
Hering | Clothing | Std | Std | Std |
Irani | Packaging | G4 | Std | Std |
JBS | Meat and Derivatives | G4 | Std | Std |
M. Dias Branco | Miscellaneous Food | G4 | Std | Std |
Natura | Personal Use Products | Std | Std | Std |
Ouro Fino | Veterinary Medicines | G4 | Std | Std |
Portobello | Construction Products | G4 | Std | - |
Raia Drogasil | Medicines and Other Products | G4 | Std | Std |
Renner | Fabrics, Clothing and Footwear | G4 | Std | Std |
Suzano | Cellulose Paper | G4 | Std | Std |
Weg | Engines, Compressors and Others | G4 | G4 | G4 |
Whirlpool | Home Appliance | G4 | Std | Std |
Year of Publication | |||||||||
---|---|---|---|---|---|---|---|---|---|
Journal/Conference | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | Total |
Sustainability Switzerland | - | - | - | - | - | 2 | 2 | 1 | 5 |
Journal of Cleaner Production | 1 | - | - | - | 1 | 2 | - | 1 | 5 |
Sustainable Production and Consumption | - | - | - | - | - | - | - | 2 | 2 |
Business Strategy and the Environment | - | - | - | - | 1 | - | - | 1 | 2 |
Journal of Industrial Ecology | - | - | - | - | - | 1 | - | - | 1 |
Resources Conservation and Recycling | - | - | - | - | 1 | - | - | - | 1 |
Benchmarking | - | - | - | - | - | - | 1 | - | 1 |
Others | 1 | 2 | 1 | 1 | 1 | 2 | 5 | 5 | 18 |
Total | 2 | 2 | 1 | 1 | 4 | 7 | 8 | 10 | 35 |
Theoretical Perspective | |
---|---|
Circular Economy | Sustainability |
Alcayaga; Wiener; Hansen (2019) | Baumgartner (2014) |
Awan; Sroufe; Shahbaz (2021) | Comin et al. (2020) |
Dantas et al. (2021) | Giuffrida; Mangiaracin (2020) |
Fontana et al. (2021) | Govindan et al. (2020) |
Garza-Reyes et al. (2019) | Goyal; Rahman; Kazmi (2015) |
Gaustad et al. (2018) | Gupta; Singh (2020) |
Guzzo et al. (2019) | Islam et al. (2017) |
Ingemarsdotter et al. (2019) | John; Narayanamurthy (2015) |
Karman (2020) | Klewitz; Hansen (2014) |
Khan; Heleem (2020) | Lathabhavan (2021) |
Khan; Heleem (2021) | Malesios et al. (2021) |
Konietzko; Bocken; Hultink (2020) | Mani; Gunasekaran; Delgado (2018). |
Kravchenko; Pigosso; McAloone (2019) | Miranda et al. (2021) |
Kühl et al. (2020) | Naidoo; Gasparatos (2018) |
Lopes; Farinha (2019) | Schoormann et al. (2016) |
Martins et al. (2021) | |
Mhatre et al. (2021) | |
Salvador et al. (2021) | |
Schroeder; Anggraeni; Weber (2019) | |
Stewart; Niero (2018) |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
PM1 | Designing environmentally safe products | 6 | 7 | [43,44,46,50,51,52,53,54,55,56,57,58,59] |
PM2 | Designing products for durability | 11 | 2 | [33,43,45,47,54,56,57,60,61,62,63,64,65] |
PM3 | Designing products for upgradability | 7 | - | [33,53,54,55,57,61,63] |
PM4 | Eliminating hazardous and toxic substances | 2 | 2 | [43,46,54,61] |
PM5 | Using bio-based materials | 8 | 3 | [33,44,45,47,48,51,54,57,62,64,66] |
PM6 | Offering or using green packaging | 2 | 2 | [43,57,64,67] |
PM7 | Offering customization and made to order | 2 | - | [57,60] |
PM8 | Reducing materials consumption | 6 | 5 | [33,43,46,47,48,51,55,59,61,64,67] |
PM9 | Reusing products and materials | 14 | 3 | [43,44,46,48,53,54,55,56,57,58,60,63,64,68,69,70,71] |
PM10 | Repairing and maintaining products | 11 | 1 | [33,44,46,54,55,56,57,60,63,68,70,72] |
PM11 | Refurbishing or remanufacturing products | 16 | 2 | [33,43,44,46,48,53,54,55,56,57,60,63,64,68,69,70,71,72] |
PM12 | Recycling products and materials | 17 | 5 | [33,43,44,47,48,50,51,53,54,55,56,57,59,60,63,64,68,69,70,71,72,73] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
PO1 | Consuming renewable energy | 7 | 5 | [25,33,47,48,52,54,62,64,66,67,70,72] |
PO2 | Reducing gas emissions | 7 | 9 | [43,46,48,56,57,59,61,62,64,66,67,70,71,73,74,75] |
PO3 | Reducing energy consumption | 5 | 3 | [45,46,47,48,57,58,64,66] |
PO4 | Reducing water consumption | 1 | 2 | [46,60,62] |
PO5 | Reducing waste generation | 5 | 5 | [43,44,48,50,54,56,59,64,73,74] |
PO6 | Reusing water | 2 | 2 | [46,48,64,66] |
PO7 | Recovering wastes to energy generation | 6 | 2 | [33,43,47,52,54,55,57,71] |
PO8 | Implementing composting | 1 | - | [70] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
DI1 | Virtualizing products or process | 7 | 2 | [33,43,44,50,54,57,65,70,71] |
DI2 | Establishing product traceability | 1 | 1 | [25,54] |
DI3 | Monitoring and controlling process | 3 | 1 | [25,44,54,63] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
LT1 | Implementing reverse logistics systems | 11 | 5 | [25,33,44,46,47,48,50,54,56,57,62,64,65,70,71,75] |
LT2 | Using green or alternative transportation | 2 | 4 | [43,51,54,56,67,75] |
LT3 | Reducing fuel consumption | - | 2 | [46,67] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
SN1 | Evaluating suppliers using environmental criteria | 6 | 7 | [43,46,47,48,52,54,57,59,61,64,67,73,75] |
SN2 | Collaborating with stakeholders for eco-improvements | 5 | 3 | [43,44,48,52,56,64,65,78] |
SN3 | Collaborating with stakeholders for reverse flows | 2 | 2 | [43,54,58,72] |
SN4 | Communicating circular issues to stakeholders | 6 | 4 | [43,45,46,48,57,58,61,64,65,73] |
SN5 | Enabling and incentivizing suppliers to take eco-actions | 1 | 2 | [43,46,65] |
SN6 | Enabling and incentivizing users to consume less | 3 | 1 | [33,54,57,75] |
SN7 | Establishing industrial symbiosis | 7 | 1 | [33,43,44,54,57,64,70,72] |
SN8 | Training employees for ecological conduct | 2 | 5 | [43,46,48,51,62,64,75] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
EM1 | Establishing eco-friendly governance systems | 3 | 4 | [25,48,50,59,64,65,73] |
EM2 | Managing natural resources internally | 1 | 5 | [43,52,61,62,66,75] |
EM3 | Managing and conserving natural ecosystems | 1 | 1 | [54,58] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
BM1 | Rethinking the business model from a circular culture | 5 | 4 | [25,48,50,55,56,58,62,64,65] |
BM2 | Establishing product as a service systems | 8 | 3 | [33,44,45,54,56,57,58,62,64,70,74] |
BM3 | Establishing resell and redistribution | 3 | 1 | [43,57,60,63] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
EC1 | Applying Life Cycle Assessment (LCA) | 2 | 2 | [50,51,56,57] |
EC2 | Having eco-certification | - | 4 | [43,46,51,75] |
EC3 | Having eco-labelling | 2 | 3 | [43,51,57,64,73] |
EC4 | Respecting legislations and policies | 4 | 3 | [43,48,57,62,64,66,71] |
ID | SCE Strategies | Number of Articles | References | |
---|---|---|---|---|
CE | S | |||
SR1 | Establishing healthy working conditions | - | 6 | [46,50,51,62,73,78] |
SR2 | Maintaining a relationship with customers | - | 3 | [46,50,59] |
SR3 | Providing diversity and work opportunities | - | 4 | [46,50,62,78] |
SR4 | Respecting and supporting the community | - | 6 | [46,50,62,73,74,78] |
SR5 | Respecting and supporting the employees | - | 3 | [46,50,78] |
SR6 | Supporting research and development | - | 3 | [46,59,78] |
Company | Products and Materials (12 Strategies) | Production and Operations (8 Strategies) | Digitalization (3 Strategies) | Logistics and Transportation (3 Strategies) | Stakeholders’ Networks (8 Strategies) | Environmental Management (3 Strategies) | Business Model (3 Strategies) | Environmental Compliance (4 Strategies) | Social Responsibility (6 Strategies) | ||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2016 | 2018 | 2020 | 2016 | 2018 | 2020 | 2016 | 2018 | 2020 | 2016 | 2018 | 2020 | 2016 | 2018 | 2020 | 2016 | 2018 | 2020 | 2016 | 2018 | 2020 | 2016 | 2018 | 2020 | 2016 | 2018 | 2020 | |
Altona | 4 | 3 | 3 | 4 | 2 | 3 | 1 | 1 | 1 | 0 | 0 | 1 | 1 | 3 | 3 | 2 | 2 | 2 | 0 | 0 | 0 | 2 | 2 | 2 | 5 | 5 | 5 |
Ambev | 4 | 3 | 6 | 4 | 6 | 6 | 2 | 2 | 2 | 2 | 2 | 2 | 6 | 5 | 7 | 2 | 2 | 3 | 0 | 0 | 1 | 1 | 2 | 2 | 5 | 6 | 6 |
Braskem | 4 | 5 | 3 | 5 | 3 | 5 | 0 | 0 | 1 | 0 | 2 | 1 | 4 | 6 | 5 | 2 | 1 | 2 | 0 | 1 | 1 | 1 | 1 | 2 | 5 | 5 | 6 |
CSN | 2 | 2 | 2 | 5 | 6 | 5 | 1 | 1 | 2 | 1 | 0 | 0 | 5 | 5 | 4 | 3 | 3 | 3 | 0 | 1 | 1 | 2 | 2 | 2 | 4 | 2 | 6 |
Duratex | 4 | 3 | 5 | 7 | 4 | 4 | 1 | 2 | 1 | 0 | 2 | 0 | 5 | 5 | 3 | 3 | 3 | 3 | 0 | 0 | 0 | 3 | 3 | 3 | 5 | 5 | 6 |
Hering | 5 | 3 | 4 | 2 | 3 | 5 | 0 | 1 | 1 | 0 | 0 | 0 | 2 | 4 | 6 | 2 | 2 | 2 | 1 | 0 | 0 | 1 | 1 | 1 | 4 | 5 | 5 |
Irani | 4 | 4 | 3 | 6 | 7 | 7 | 0 | 0 | 1 | 1 | 2 | 1 | 6 | 7 | 7 | 2 | 3 | 3 | 0 | 0 | 0 | 4 | 3 | 3 | 5 | 6 | 6 |
JBS | 3 | 4 | 5 | 5 | 5 | 7 | 2 | 2 | 2 | 1 | 1 | 2 | 4 | 7 | 6 | 2 | 2 | 2 | 0 | 2 | 2 | 2 | 3 | 4 | 5 | 4 | 6 |
M Dias Branco | 5 | 5 | 6 | 4 | 6 | 6 | 1 | 0 | 0 | 1 | 1 | 2 | 4 | 4 | 3 | 3 | 3 | 3 | 0 | 0 | 0 | 2 | 2 | 2 | 4 | 4 | 6 |
Natura | 6 | 6 | 6 | 7 | 4 | 6 | 1 | 3 | 3 | 1 | 2 | 1 | 4 | 5 | 6 | 2 | 2 | 3 | 0 | 1 | 1 | 1 | 4 | 3 | 5 | 5 | 6 |
Ouro Fino | 1 | 2 | 2 | 5 | 3 | 4 | 0 | 1 | 2 | 0 | 0 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 0 | 0 | 0 | 2 | 1 | 2 | 6 | 3 | 6 |
Portobello | 3 | 2 | 4 | 2 | 3 | 2 | 0 | 0 | 0 | 0 | 1 | 1 | 2 | 1 | 3 | 3 | 2 | 3 | 0 | 0 | 0 | 1 | 0 | 0 | 6 | 3 | 5 |
Raia Drogasil | 1 | 2 | 3 | 0 | 1 | 1 | 0 | 2 | 1 | 2 | 2 | 1 | 1 | 1 | 3 | 0 | 1 | 3 | 0 | 0 | 0 | 0 | 1 | 1 | 5 | 5 | 5 |
Renner | 2 | 9 | 8 | 2 | 4 | 6 | 0 | 2 | 2 | 1 | 1 | 2 | 4 | 5 | 7 | 3 | 3 | 3 | 1 | 2 | 2 | 2 | 2 | 3 | 4 | 4 | 6 |
Suzano | 0 | 3 | 3 | 3 | 4 | 5 | 0 | 1 | 1 | 1 | 0 | 2 | 3 | 1 | 5 | 3 | 3 | 2 | 0 | 0 | 1 | 1 | 3 | 4 | 3 | 3 | 6 |
Weg | 4 | 4 | 7 | 5 | 2 | 4 | 1 | 0 | 2 | 1 | 0 | 0 | 5 | 3 | 2 | 3 | 3 | 3 | 0 | 0 | 0 | 2 | 2 | 2 | 3 | 5 | 6 |
Whirlpool | 4 | 2 | 6 | 3 | 5 | 6 | 0 | 2 | 1 | 1 | 0 | 1 | 3 | 6 | 6 | 2 | 0 | 2 | 0 | 0 | 2 | 2 | 1 | 2 | 4 | 4 | 5 |
Overall Total | 56 | 62 | 76 | 69 | 68 | 82 | 10 | 20 | 23 | 13 | 16 | 18 | 60 | 69 | 78 | 38 | 36 | 43 | 2 | 7 | 11 | 29 | 33 | 38 | 78 | 74 | 97 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
PM1 | Designing environmentally safe products | 5 | 7 | 11 |
PM2 | Designing products for durability | 2 | 2 | 3 |
PM3 | Designing products for upgradability | 0 | 0 | 0 |
PM4 | Eliminating hazardous and toxic substances | 4 | 3 | 3 |
PM5 | Using bio-based materials | 5 | 7 | 10 |
PM6 | Offering or using green packaging | 8 | 8 | 13 |
PM7 | Offering customization and made to order | 1 | 1 | 2 |
PM8 | Reducing materials consumption | 4 | 5 | 3 |
PM9 | Reusing products and materials | 12 | 12 | 12 |
PM10 | Repairing and maintaining products | 0 | 0 | 2 |
PM11 | Refurbishing or remanufacturing products | 0 | 1 | 1 |
PM12 | Recycling products and materials | 15 | 16 | 16 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
PO1 | Consuming renewable energy | 11 | 15 | 16 |
PO2 | Reducing gas emissions | 8 | 6 | 9 |
PO3 | Reducing energy consumption | 10 | 6 | 9 |
PO4 | Reducing water consumption | 10 | 7 | 11 |
PO5 | Reducing waste generation | 7 | 9 | 10 |
PO6 | Reusing water | 12 | 12 | 13 |
PO7 | Recovering wastes to energy generation | 6 | 6 | 8 |
PO8 | Implementing composting | 5 | 7 | 6 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
DI1 | Virtualizing products or processes | 2 | 6 | 9 |
DI2 | Establishing product traceability | 1 | 3 | 3 |
DI3 | Monitoring and controlling process | 7 | 11 | 11 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
LT1 | Implementing reverse logistics systems | 7 | 10 | 13 |
LT2 | Using green or alternative transportation | 5 | 4 | 5 |
LT3 | Reducing fuel consumption | 1 | 2 | 0 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
SN1 | Evaluating suppliers using environmental criteria | 14 | 11 | 15 |
SN2 | Collaborating with stakeholders for eco-improvements | 13 | 13 | 12 |
SN3 | Collaborating with stakeholders for reverse flows | 10 | 10 | 10 |
SN4 | Communicating circular issues to stakeholders | 1 | 7 | 10 |
SN5 | Enabling and incentivizing suppliers to take eco-actions | 12 | 11 | 12 |
SN6 | Enabling and incentivizing users to consume less | 1 | 2 | 1 |
SN7 | Establishing industrial symbiosis | 3 | 5 | 3 |
SN8 | Training employees for ecological conduct | 6 | 10 | 15 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
EM1 | Establishing eco-friendly governance systems | 10 | 9 | 14 |
EM2 | Managing natural resources internally | 16 | 15 | 17 |
EM3 | Managing and conserving natural ecosystems | 12 | 12 | 12 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
BM1 | Rethinking the business model from a circular culture | 0 | 5 | 8 |
BM2 | Establishing product as a service systems | 0 | 0 | 1 |
BM3 | Establishing resell and redistribution | 2 | 2 | 2 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
EC1 | Applying Life Cycle Assessment (LCA) | 3 | 3 | 5 |
EC2 | Having eco-certification | 9 | 11 | 12 |
EC3 | Having eco-labelling | 3 | 5 | 7 |
EC4 | Respecting legislations and policies | 14 | 14 | 14 |
ID | SCE Strategies | Occurrences in CS Reporting | ||
---|---|---|---|---|
2016 | 2018 | 2020 | ||
SR1 | Establishing healthy working conditions | 16 | 14 | 17 |
SR2 | Maintaining a relationship with customers | 10 | 12 | 16 |
SR3 | Providing diversity and work opportunities | 12 | 13 | 17 |
SR4 | Respecting and supporting the community | 17 | 16 | 17 |
SR5 | Respecting and supporting the employees | 16 | 14 | 17 |
SR6 | Supporting research and development | 7 | 5 | 13 |
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Sanches, J.R.; Trevisan, A.H.; Seles, B.M.R.P.; Castro, C.G.; Piao, R.S.; Rozenfeld, H.; Mascarenhas, J. Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting. Sustainability 2022, 14, 5808. https://doi.org/10.3390/su14105808
Sanches JR, Trevisan AH, Seles BMRP, Castro CG, Piao RS, Rozenfeld H, Mascarenhas J. Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting. Sustainability. 2022; 14(10):5808. https://doi.org/10.3390/su14105808
Chicago/Turabian StyleSanches, Julia Romano, Adriana Hofmann Trevisan, Bruno Michel Roman Pais Seles, Camila Gonçalves Castro, Roberta Souza Piao, Henrique Rozenfeld, and Janaina Mascarenhas. 2022. "Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting" Sustainability 14, no. 10: 5808. https://doi.org/10.3390/su14105808
APA StyleSanches, J. R., Trevisan, A. H., Seles, B. M. R. P., Castro, C. G., Piao, R. S., Rozenfeld, H., & Mascarenhas, J. (2022). Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting. Sustainability, 14(10), 5808. https://doi.org/10.3390/su14105808