A growing commitment from companies to implement circular economy (CE) strategies demands the development of guidelines for consistent related external communication. The fields of non-financial reporting and sustainability are well established with numerous available international reporting frameworks and approaches; however, there is still an absence of standardised reporting principles and procedures for publishing progress on circularity. In this context, this article aims to explore how companies could include CE within their corporate sustainability reports, through an academic literature review and content analysis of existent reporting approaches. Results showed a clear disconnection between CE and sustainability reporting literature. Overall, only a few of the revised reporting approaches explicitly mention CE, and the guidance given to companies is very general, inconsistent and places the responsibility of selecting performance assessment approaches on the companies. The analysis contributes to identifying opportunities for transparent external communication of CE issues, as well as exploring the challenges and limitations.

中文翻译：

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企业可持续发展报告中的循环经济：组织方法回顾

公司越来越多地致力于实施循环经济 (CE) 战略，因此需要制定一致的相关外部沟通指南。非财务报告和可持续性领域已经建立，有许多可用的国际报告框架和方法；然而，仍然缺乏用于公布循环进展的标准化报告原则和程序。在此背景下，本文旨在通过学术文献回顾和对现有报告方法的内容分析，探讨公司如何将 CE 纳入其企业可持续发展报告。结果显示 CE 和可持续性报告文献之间存在明显的脱节。总体而言，只有少数修订后的报告方法明确提及 CE，给予公司的指导非常笼统、不一致，并将选择绩效评估方法的责任放在公司身上。该分析有助于确定 CE 问题透明外部沟通的机会，以及探索挑战和局限性。