Purpose

The study aims to propose a circular economy-based reverse logistics (CERL) that emphasises the mediation effect of reverse logistics (RL) on sustainable resource commitment and financial performance.

Design/methodology/approach

The structural equation modelling (SEM) approach has been applied to analyse the data acquired through the survey method that included 113 vendors of automotive supplies of the 1st and 2nd levels.

Findings

The results confirm that CERL acts as an essential intervening entity between resources and financial performance. The findings of the study have provided research and development (R&D) opportunities for the industries to find alternative revenue streams and generate profit from resource investment whilst upholding environmental standards through reverse logistic practices.

Practical implications

Reverse logistic practices are the key components of a circular business model and a sustainable supply chain. The manufacturing companies need to explore critical enablers that can contribute to business productivity and financial growth.

Originality/value

The study has validated a CERL model that portrays the circular economy's resilient relationship with RL practices.

中文翻译：

---

基于循环经济的逆向物流：可持续资源承诺与财务绩效之间的动态相互作用

目的

该研究旨在提出一种基于循环经济的逆向物流 (CERL)，强调逆向物流 (RL) 对可持续资源承诺和财务绩效的中介作用。

设计/方法/途径

应用结构方程模型（SEM）方法分析通过调查方法获得的数据，其中包括113家一级和二级汽车用品供应商。

发现

结果证实，CERL 作为资源和财务绩效之间的重要干预实体。该研究的结果为行业提供了研发 (R&D) 机会，以寻找替代收入来源并从资源投资中获利，同时通过逆向物流实践维护环境标准。

实际影响

逆向物流实践是循环商业模式和可持续供应链的关键组成部分。制造企业需要探索能够促进企业生产力和财务增长的关键推动因素。

原创性/价值

该研究验证了 CERL 模型，该模型描绘了循环经济与 RL 实践的弹性关系。