Jul 2026· International Journal of Production Management and Engineering· Vol 14, pp. 303-318· 0 citations· 21 references
Abstract
The transition towards Circular Economy (CE) models has intensified the demand for unified measurement systems that integrate sustainability, policy, and corporate reporting. Existing CE tools—such as Circulytics, CTI, and MCI—primarily address environmental efficiency, while social and governance aspects remain underrepresented, limiting comparability and strategic integration. This study develops the Model of Standardised Circularity (MSC), a framework of 44 harmonised indicators derived from the systematic analysis of six internationally recognised CE tools. The MSC aligns environmental, economic, and social indicators with the Circular Economy Goals (CEGs), the Global Reporting Initiative (GRI) standards, and the Sustainable Development Goals (SDGs), establishing a coherent structure for assessing CE implementation. It introduces maturity levels and value-chain perspectives to enhance applicability across diverse sectors and organisational stages. By embedding social and innovation-related metrics, the framework connects circularity with Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) strategies. Results indicate that the MSC achieves 70% coverage of key CE impact areas—outperforming existing tools—and enables consistent reporting and benchmarking. The model therefore provides both theoretical and practical contributions, positioning circularity as a measurable dimension of corporate sustainability and supporting data-driven progress toward the SDGs.
A Systematic Literature Review that analyzed 61 primary studies selected from 126 initial records reveals a clear association between cost reduction and increased productivity within the economic dimension; waste reduction reflects progress in the environmental dimension; and the improvement of quality and value delivered to stakeholders aligns with the social dimension.
Current scientific literature lacks a comprehensive theoretical explanation of how corporate environmental responsibility (CER) translates into sustainability in the context of digital business transformation (DBT). The aim of this study is to develop and substantiate a conceptual model of this mechanism. The methodological framework includes a systemic and comparative analysis, a synthesis of stakeholder theories, the resource-based view, signaling theory, and Porter’s hypothesis, as well as an analysis of the Russian Union of Industrialists and Entrepreneurs (RUIE) ESG index data for 2014–2023. The proposed model identifies four interconnected channels for transforming environmental practices into sustainability: financial and investment, operational efficiency, reputational and market, and innovation and strategic. It is substantiated that DBT acts not as an external factor, but as an integrating environment that enhances synergy between channels and makes the mechanism self-sustaining. Four management principles are formulated and a threelevel system of methodological recommendations (process, factor, and dynamic levels) is developed, enabling companies to systematically improve the return on environmental investments. The model’s applicability to Russian practice is demonstrated: leading companies in the RUIE ESG indices implement precisely the combination of channels defined in the model. The key conclusion of the article is that CER does not translate into sustainability in isolation, but through channel synergy, catalyzed by DBT, which requires companies to reconsider their planning horizons and management tools.
J. Zhang· Vestnik of Samara State Univ...· 0 citations
Against the global imperative to advance higher education for sustainable development and institutional transformation in support of the United Nations Sustainable Development Goals (SDGs), coherent governance architectures have been recognized as a foundational prerequisite for enabling universities to embed sustainability into values into core operations, teaching, research, and community engagement. Drawing on socio-technical systems theory and complex adaptive systems thinking, this study analyzes 167 central-level policy documents (2015–2023) related to China’s Higher Education “Delegation, Regulation, and Service” reform to examine how governance intentions are translated into organizational control mechanisms. A dual-dimensional analytical framework is developed that conceptualizes policy objectives as system goals and policy instruments as control levers, combining content analysis with fuzzy systems methodology to quantify system coupling. The findings reveal distinct emergent patterns: governance objectives exhibit structural differentiation with functional complementarity, whereas the synergy of control levers is shaped by their functional roles and organizational adaptability. More importantly, a selective pattern of structural–functional decoupling is identified. Coupling between Improving Quality and its supporting levers declines substantially over the study period, while coupling involving Stimulating Vitality exhibits marked volatility and an overall decline. By contrast, coupling associated with Breaking Down Institutional Barriers and Improving the Modern University System remains consistently high. These differentiated patterns suggest that governance misalignment is concentrated in quality- and vitality-related objectives rather than occurring uniformly across the governance system. The study provides a diagnostic framework for assessing governance coherence as a prerequisite for organizational capacity-building, contributing to both sustainability governance research and the design of more coherent institutional governance systems.
Environmental, social, and governance (ESG) principles have become essential for companies seeking to avoid greenwashing and promote genuine sustainability practices. This study aims to identify the practices, barriers, and strategies for adopting ESG as a competitive strategy. A systematic literature review was conducted, which included a bibliometric analysis of 496 documents. This generated four clusters, with content analysis applied to 20 documents presenting the highest PageRank per cluster, for a total of 80 documents. The clusters are (i) innovation and green performance, (ii) influence on corporate and financial performance, (iii) communication and transparency, and (iv) diverse governance and corporate sustainability. For every cluster, the practices, barriers, and strategies for adopting ESG principles were analyzed. In addition, a research agenda was developed with questions for future research and methodological suggestions. Finally, a framework with the main practices is presented so that companies and decision‐makers can adopt ESG as a competitive strategy.
Heloísa Serafim Kuakoski, F. H. Lermen, G. Lenzi et al.· Sustainable Development· 0 citations
In the fast-paced business environment of to say, Environmental, Social and Governance (ESG) integration has become a strategic necessity for institutional investors and companies alike. No longer just about ethics, ESG is now a key factor in addressing emerging risks like climate change, data privacy, and regulatory compliance. It increases organizational resilience, promotes sustainable development, and is an effective brand differentiator. Companies that actively disclose their ESG initiatives establish more robust trust, brand value and values alignment with socially responsible consumers. Sophisticated ESG analytics and high quality information have allowed investors and marketers to embrace systematic, evidence based strategies that support transparency and authenticity. Strong ESG governance, with cross-functional leadership and customized reporting, guarantees integrated coverage and control. In the end, ESG is not a choice – it is an essential prerequisite for creating future- proof, credible, and value-anchored brands.
Geethashree K, N. L. Savitha, M. R. et al.· International journal of com...· 0 citations
Small and medium-sized enterprises (SMEs) play a pivotal role in advancing sustainability, yet many struggle to translate voluntary sustainability practices into structured, strategic business models. This study examines how this gap can be bridged between voluntary certification frameworks and emerging regulatory requirements, with a specific focus on workforce-related sustainability reporting under the European Sustainability Reporting Standards (ESRS). Using a qualitative case study of a Green Globe-certified, family-owned hotel, the research conducts a comparative gap analysis between existing organisational practices and corporate disclosure requirements, applying a Policy–Action–Target–Metric (PAT&M) framework. The findings reveal strong alignment in Policies and Actions (89%) but limited alignment in Targets and Metrics (14%), indicating a gap between sustainability activities and strategic performance management. The results highlight the need to transition from compliance-oriented initiatives to integrated, data-driven management systems. The findings also suggest that voluntary certification schemes, such as Green Globe, can be a useful first step in order to achieve better corporate reporting capabilities related to environmental, social and governance (ESG) issues. As practical implications, a roadmap solution is proposed to support system-level integration, transparency, and measurable outcomes for better business resilience.
