Advancing the Circular Economy Through ESG Data Governance, Business Process Management and Data Analytics

Dear Colleagues, 

This Special Issue invites high‑quality scholarly submissions that examine the nexus between corporate sustainability processes and circular economy business models, and implications for ESG data management and reporting via data analytics-driven technologies, with a particular focus on ESG data governance, assurance of ESG information quality, and related ESG data spillovers on industry, markets or even society. We welcome contributions that develop or test theoretical frameworks and provide rigorous empirical evidence on the roles, mechanisms, channels, corporate capabilities and tools through which ESG data governance influences sustainability–circular economy nexus-related outcomes at the firm level, with a focus on the implications on financial aspects, organisational resilience and technological innovation capabilities.

Submissions may adopt archival, experimental, survey‑based, or qualitative research designs, as well as systematic literature reviews, provided they demonstrate strong methodological rigour and clear value added to the accounting and assurance literature. Papers addressing emerging economies, evolving regulatory and institutional frameworks, and the application of data analytics technologies in ESG data management and reporting are particularly encouraged.

The Special Issue seeks contributions that advance theory, inform policy and standard‑setting debates, and offer insights relevant to ESG and circular economy corporate performance management and reporting, data governance, process management, and ESG information assurance, for practitioners engaged in the design, implementation, and evolution of sustainability assurance methodologies.

The scope of the Special Issue encompasses a broad set of topics at the intersection of corporate sustainability, the circular economy, organisational resilience, and business process management, aimed at developing coherent theoretical frameworks and identifying emerging challenges and opportunities. Contributions based on conceptual analysis, empirical research, review studies, and high‑quality qualitative evidence are welcome. Particular emphasis is placed on the roles, mechanisms, channels, and tools through which auditing and assurance services, or ESG data governance and process management, influence both sustainability and circular economy performance. Submissions are encouraged to address, but are not limited to, the following themes:

• Conceptual foundations and theoretical frameworks examining the interrelationships among corporate sustainability performance, circular economy performance, organisational resilience, sustainability reporting and related international standards and frameworks.
• Applications and adaptations of auditing and assurance frameworks, models, and tools for the assessment and verification of corporate sustainability performance, circular economy KPIs, and sustainability reporting quality.
• Trends, challenges, and emerging opportunities in ESG and circular economy data auditing and assurance, with particular attention to their role in strengthening investor and stakeholder trust and in supporting the business case for corporate sustainability implementation.
• The contribution of emerging and data analytics technologies to the detection and mitigation of greenwashing practices, including their interaction with public policies and regulatory initiatives aimed at enhancing sustainability transparency.
• Standard‑setting and regulatory issues related to sustainability assurance quality, the effectiveness and efficiency of circular economy business processes, assurance levels, enforcement mechanisms, and other institutional factors influencing quality of ESG data and circular economy KPIs.
• Design and implementation of business process management systems and maturity models for ESG and (or) circular economy performance management and reporting, with an emphasis on dynamic capabilities, advanced technologies, and human‑centric process transformation.
• Drivers, barriers, costs, and benefits associated with the development, implementation, and evaluation of corporate sustainability and (or) circular economy performance management and reporting systems, focusing on the role of auditing and assurance mechanisms.
• Perceptions and professional judgments regarding the efficiency and effectiveness of business process management, auditing and assurance practices of ESG and circular economy corporate performance, including insights on the ESG expectation gaps, audit expectation gaps, or gaps on corporate business process management and auditors’ capabilities.
• Exploratory and descriptive studies of existing assurance services applied to corporate sustainability and (or) circular economy performance management and reporting processes.

Dr. Valentin Burca
Dr. Oana Bogdan
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 250 words) can be sent to the Editorial Office for assessment.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-anonymized peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

• corporate sustainability
• circular economy
• data analytics
• business process management
• corporate performance management and reporting
• organisational resilience capabilities
• ESG maturity models