From Circular Economy Disclosure to Circular Transformation: A Case Study From Food‐Producing Companies
サーキュラーエコノミー開示からサーキュラートランスフォーメーションへ：食品製造企業のケーススタディ (AI 翻訳)
Patricia Ruffing‐Straube, Ute Merbecks, Inge Wulf
🤖 gxceed AI 要約
日本語
本論文は、欧州のサステナビリティ報告基準ESRS E5に基づき、大手食品製造企業の循環経済開示内容を分析。理論的には、ターゲット透明性理論を用い、開示が企業の循環型ビジネスモデルへの変革をどの程度促進するかを検証。結果、多くの企業は生産プロセスの変革を報告するが、ビジネスモデル全体の循環転換に関する情報は限定的であることを示した。
English
This paper analyzes circular economy disclosures of large European food-producing companies under ESRS E5 using grounded theory and targeted transparency theory. It finds that while firms report on production process changes, few provide information on holistic business model transformation, suggesting a need for systems thinking across the value chain.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
欧州のESRS E5に基づく食品企業の循環経済開示分析。日本のSSBJや循環経済政策に関連し、日本企業が国際的な開示水準を理解する上で示唆に富む。
In the global GX context
This paper provides empirical insights into circular economy disclosures under ESRS E5, contributing to the global discourse on sustainability reporting and business model transformation. It highlights gaps between reporting and actual circular transition.
👥 読者別の含意
🔬研究者:Analyzes circular economy disclosure under ESRS E5 using grounded theory; useful for scholars studying sustainability reporting standards.
🏢実務担当者:Food companies can benchmark their circular economy disclosures against the patterns identified in this study, particularly regarding business model transformation.
🏛政策担当者:Regulators can use findings to refine circular economy reporting requirements and assess whether current standards drive transformation or just process changes.
📄 Abstract（原文）
Changing the use of resources and the treatment of waste is an important driver towards sustainable development. While this includes transformation of production processes, it also requires the transition of complete business models towards more circularity. Assessing and understanding drivers towards such transformations of business models are the focus of this paper. Therefore, a grounded theory–based content analysis is performed centring around the reporting requirements in European Sustainability Reporting Standard E5 on circular economy and resource use. Following the theory of targeted transparency, sustainability disclosures of large European food‐producing companies are analysed to infer information on their way towards a circular transformation of business models. The findings show that firms report on circular economy, but that most disclosures inform stakeholders on the transformation of production processes. Only some firms provide substantial information on the circular transformation of their business models. The findings suggest that circular economy requires a systems thinking perspective that considers the whole value chain to induce effective transitions of business models towards circularity. Future research should aim at supporting firms in their transition and identify barriers to reduce.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.70993first seen 2026-06-10 05:19:40
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