Circular Economy for the Management of Operations

3

Reporting for New Business Models

The Challenge to Support the Circular Economy

Elaine Conway

Derby Business School, University of Derby,Derby, UK

CONTENTS

• 3.1 Introduction

• 3.2 Evolving Business Models

• 3.3 What is the Circular Economy?

• 3.4 Transitioning to the CE

• 3.5 The Financial Reporting Challenge from the CE

• 3.6 Integrated Reporting to Support the CE

• 3.7 Conclusion

• References

3.1 INTRODUCTION

Over the last few years, businesses have demonstrated an increasing awareness of the need to address environmental issues within the scope of their activities (Ünal et al., 2019). This has manifested itself in a range of activities within businesses, such as applying for formal International Standards Organisation (ISO) or European Eco-Management ...