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2021 | OriginalPaper | Buchkapitel

Towards Sustainable Business Strategies for a Circular Economy: Environmental, Social and Governance (ESG) Performance and Evaluation

verfasst von : Rashmi Anoop Patil, Patrizia Ghisellini, Seeram Ramakrishna

Erschienen in: An Introduction to Circular Economy

Verlag: Springer Singapore

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Abstract

This chapter seeks to give a foundational overview of Environmental, Social, and Governance (ESG) metrics. The definition of individual ESG factors is first introduced to highlight sustainability considerations in businesses and how these can be considered and support circularity in business operations. The chapter further develops the concept that ESG reporting serves as an enabling tool with which the business operations can drive circularity and remedy the existing limitations of the linear economy in practice. The rise in ESG reporting from companies, and the ESG considerations of companies based on their disclosures are discussed. Incorporation of ESG factors into business operations is also evidenced through real-world case studies. The impact of ESG performance and the growing awareness of sustainability among businesses, consumers, and investors on the current investing trends and its contribution to embracing circularity is presented as the conclusion of the chapter.

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Fußnoten
18
The explanation provided here reflects Refinitiv’s ESG scoring methodology [22].
 
20
The Coca-Cola Company (KO) ESG Risk Ratings by Sustainalytics Inc. (Last updated on 1/2020) https://​sg.​finance.​yahoo.​com/​quote/​KO/​sustainability/​.
 
23
Intel Corporation (INTC) ESG Risk Ratings by Sustainalytics Inc. (Last updated on 1/2020) https://​finance.​yahoo.​com/​quote/​INTC/​sustainability/​.
 
24
Apple Corporate Social Responsibility (CSR) by John Dudovskiy https://​research-methodology.​net/​apple-corporate-social-responsibility-csr/​.
 
26
Apple Inc. (AAPL) ESG Risk Ratings by Sustainalytics Inc. (Last updated on 1/2020) https://​sg.​finance.​yahoo.​com/​quote/​AAPL/​sustainability/​.
 
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Metadaten
Titel
Towards Sustainable Business Strategies for a Circular Economy: Environmental, Social and Governance (ESG) Performance and Evaluation
verfasst von
Rashmi Anoop Patil
Patrizia Ghisellini
Seeram Ramakrishna
Copyright-Jahr
2021
Verlag
Springer Singapore
DOI
https://doi.org/10.1007/978-981-15-8510-4_26

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