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The transition towards Circular Economy (CE) models, reinforced by regulatory frameworks and sustainability demands, has highlighted the need for comprehensive, standardised measurement systems. However, existing CE assessment tools often neglect social and governance dimensions, limiting their applicability and global comparability. This study addresses this gap by developing a standardised indicator system that quantifies CE implementation while integrating Corporate Social Responsibility (CSR) aspects. A systematic review of six established CE tools was conducted, followed by the application of the Delphi method involving 15 experts to refine an initial set of 195 indicators to a final selection of 44. The resulting framework balances environmental, economic, and social dimensions, aligns with internationally recognised standards such as the Global Reporting Initiative (GRI) and the Sustainable Development Goals (SDGs), and introduces corporate maturity levels to tailor strategies across different stages of the circular transition. The proposed system outperforms existing tools, achieving 70% coverage of critical CE impact areas, and offers significant practical value by facilitating structured measurement, strategic planning, and social inclusion in business practices. Future research will focus on piloting the system across various sectors and validating its robustness through longitudinal and cross-sectoral applications.

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Integrating Circular Economy Strategies with Corporate Social Responsibility: A Standardised Indicator System for Quantifying Implementation and Enabling Cross-Border Comparability

  • 会议论文

  • 发表日期：

    2026年

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  • Juan Manuel Valverde-Izquierdo,
  • Carmen Avilés-Palacios

摘要

The transition towards Circular Economy (CE) models, reinforced by regulatory frameworks and sustainability demands, has highlighted the need for comprehensive, standardised measurement systems. However, existing CE assessment tools often neglect social and governance dimensions, limiting their applicability and global comparability. This study addresses this gap by developing a standardised indicator system that quantifies CE implementation while integrating Corporate Social Responsibility (CSR) aspects. A systematic review of six established CE tools was conducted, followed by the application of the Delphi method involving 15 experts to refine an initial set of 195 indicators to a final selection of 44. The resulting framework balances environmental, economic, and social dimensions, aligns with internationally recognised standards such as the Global Reporting Initiative (GRI) and the Sustainable Development Goals (SDGs), and introduces corporate maturity levels to tailor strategies across different stages of the circular transition. The proposed system outperforms existing tools, achieving 70% coverage of critical CE impact areas, and offers significant practical value by facilitating structured measurement, strategic planning, and social inclusion in business practices. Future research will focus on piloting the system across various sectors and validating its robustness through longitudinal and cross-sectoral applications.