from the conferences organized by TANGER Ltd.
This paper presents an analysis of selected Corporate Social Responsibility (CSR) reports published by companies operating in Poland to determine the existence and specificity of disclosures concerning the circular economy issues. In particular, the paper is focused on identification of qualitative and quantitative descriptions of material aspects and practices related to the 4R (Reduce, Reuse, Remanufacture and Recycle) model implemented to improve environmental performance of products and processes. The results of empirical research show that the analyzed CSR-related reports depict quite extensive activities and indicators related to a reduction in raw materials consumption and in the amount of waste, as well as to recycling of waste streams. However, disclosures of actions that concern reuse and remanufacturing practices are extremely rare. In addition, the research indicated very limited connection between 4R practices disclosed in the analyzed CSR-related reports and eco-innovation activities.
Keywords: circular economy, circularity, corporate social responsibility, CSR© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.