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CE in corporate sustainability reporting – general insights based on Polish companies listed on the Warsaw Stock Exchange

Joachimiak-Lechman Katarzyna, Mikutowski Mateusz

Management

2024

Vol. 28, no. 2

225--251

The circular economy (CE) represents a new paradigm in management. The introduction of the Corporate Sustainability Reporting Directive (CSRD) and the accompanying delegated acts (European Sustainability Reporting Standards, ESRS) highlight that CE is also an integral part of legal requirements at the European Union level. The primary objective of this study is to assess the CE indicators that are covered in the ESG reports of Polish companies listed on the Warsaw Stock Exchange. In the present study, the sustainability strategies of selected companies were also reviewed in terms of CE objectives, policies and action programmes. The findings suggest that despite a growing trend towards circularity in the economy, analysed companies do not demonstrate impressive consistency and standardisation. The analysis concluded that some enterprises approach circularity comprehensively and thoughtfully, implementing actual actions and investment expenditures. In contrast, others merely mention CE by proposing a single, selective indicator whose definition is unclear. Within the framework of this article, groups of indicators were proposed that could serve in analysing dual materiality, one of which is the indicator for reducing material and energy costs.

The role of life cycle assessment in the implementation of circular economy in sustainable future

Ledakowicz Stanisław, Ziemińska-Stolarska Aleksandra

Chemical and Process Engineering : New Frontiers

2023

Vol. 44, nr 4

art. no. e37

Life Cycle Assessment (LCA) is an important tool of Circular Economy (CE), which performs the analysis in a closed loop (“cradle-to-cradle”) of any product, process or technology. LCA assesses the environmental threats (climate change, ozone layer depletion, eutrophication, biodiversity loss, etc.), searches for solutions to minimize environmental burdens and together with CE contributes to reducing greenhouse gas emission, counteracts global climate crisis. The CE is a strategy for creating value for the economy, society and business while minimizing resource use and environmental impacts through reducing, re-using and recycling. In contrast, life cycle assessment is a robust and science-based tool to measure the environmental impacts of products, services and business models. Combining both the robustness of the LCA methodology and the principles of circular economy one will get a holistic approach for innovation. After a presentation of the LCA framework and methods used, 27 examples of case studies of comparative LCA analysis for replacement materials to reduce environmental load and their challenges as assessment methods for CE strategies are presented. It was concluded that there is a need for improvement of existing solutions, developing the intersection between the CE and LCA. Suggestions for developing a sustainable future were also made.