Krista Leppänen’s blog text on the circular economy in sustainability reporting. The emergence of the European Union’s Corporate Sustainability Reporting Directive (CSRD) has sparked discussions about its impact on small and medium-sized enterprises (SMEs). While direct impacts on SMEs are waiting in the future, some indirect requirements might be surprisingly close. Set to take effect […]

Krista Leppänen’s blog text on the circular economy in sustainability reporting. In recent years, we’ve seen an increase in corporate sustainability reporting, with more companies highlighting their efforts to be responsible. However, despite its growing importance, circular economy (CE) is still not as present in these reports as it should be. Dagiliene et al. (2020) […]