Korhonen et al., 2018a) since no specific reporting standard and tailored measurement tools have been developed yet or are still at a pioneering stage (e.g. Geissdoerfer et al., 2017), the literature reveals a research gap in this area (e.g. Geissdoerfer et al., 2017 Kunc et al., 2020a).Įven though reporting practices in the field of CE are becoming more numerous (e.g. Abuabara et al., 2019) but also managing properly the scarce resources at an organization's disposal and its operational processes and, last but not least, adopting accounting and reporting frameworks to facilitate the integration and subsequent communication of information on systemic and long-term activities (e.g. Interestingly, this shift entails not only creating value from waste (e.g. This certainly entails a deep transformation for organizations as well as consumers, moving from a linear-oriented production and consumption system to a system based on exercises aimed at reducing, reusing, remanufacturing and recycling items, thereby excluding or limiting waste ( Stahel, 1982 Andersen, 2007). In contrast to today's largely linear oriented systems ( Millar et al., 2019), “a circular economy represents a development strategy that enables economic growth while aiming to optimize the chain of consumption of biological and technical materials” ( EC, 2014b, p. EEA, 2016 Bourguignon, 2016 UNEP, 2018) on how relevant it is for modern organizations engaging and subsequently communicating in an effective and structured way circular economy (CE) data and information. This article builds on the current debate (e.g. The full terms of this licence may be seen at Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Copyright © 2020, Federico Barnabè and Sarfraz Nazir License
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