Circular Economy, Transparency and Accountability: Rethinking Metrics, Reporting and Governance for Regenerative Business Models
Editors: Nicola Raimo1, Benedetta Esposito2, Vitiana L'Abate1, and Stefania Supino2
1 LUM University, Bari, Italy
2 San Raffaele Roma University, Rome, Italy
Over the past decade, the circular economy (CE) has moved from a largely normative concept to a central pillar of European industrial, sustainability, and reporting policies (Geissdoerfer et al., 2017; Schöggl et al., 2020; Kirchherr et al., 2023). While academic research and policy initiatives have significantly advanced the conceptualisation of CE principles and business models, persistent challenges remain in translating circular ambitions into measurable, transparent, and accountable organisational practices (De Pascale et al., 2021; Esposito et al., 2023). In particular, existing research reveals a fragmentation between CE measurement, life cycle–based sustainability assessment, disclosure practices, digital infrastructures, and corporate governance mechanisms (e.g., Stewart & Niero, 2018; Roos Lindgreen et al., 2021; L’Abate et al., 2024). This fragmentation undermines the credibility, comparability, and decision usefulness of CE reporting, especially in a regulatory environment increasingly shaped by the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards (Opferkuch et al., 2023; Petruzzella et al., 2024).
This Special Issue addresses these challenges by promoting an integrated perspective on CE accountability. It aims to advance theoretical understanding and methodological integration by bringing together contributions that jointly examine circularity metrics, life cycle–based approaches, disclosure practices, digital technologies, and governance arrangements. Particular attention is devoted to the role of digitalisation as an enabling infrastructure that connects measurement systems with reporting processes, reshapes governance mechanisms, and enhances stakeholder engagement across circular value chains.
By fostering dialogue across disciplinary and methodological boundaries, the Special Issue seeks to generate insights into how organisations can effectively measure, disclose, and govern circular and regenerative business models in increasingly data-intensive and digitally enabled contexts.
Submission Guidelines
Manuscripts should be prepared in accordance with the journal’s author guidelines. Submissions will undergo double-blind peer review. Both conceptual and empirical papers are welcome.
Format and word count
Review: 4,500–6,000 words
Research Papers: 3,500–6,000 words
Perspectives: 800–1,000 words
All word counts exclude tables, illustrations, and references.
Manuscripts should be submitted via the journal’s online system , selecting “Circular Economy, Transparency and Accountability: Rethinking Metrics, Reporting and Governance for Regenerative Business Models”.
All submissions must adhere to the Journal of Circular Economy’s guidelines and terms including publication fees.
Submission Deadlines
Extended abstracts (500–750 words): 13 March 2026
Notifications of accepted abstracts: 15 April 2026
Full papers due: 30 June 2026
Expected publication: 31 December 2026 (rolling publication upon acceptance)
Conference Link
This Special Issue is linked to the A&F LUM Conference, organized by LUM University. More information about the conference is available at: https://afconference.lum.it/
Contact
Questions: [email protected]
References
De Pascale, A., Arbolino, R., Szopik-Depczyńska, K., Limosani, M., & Ioppolo, G. (2021). A systematic review for measuring circular economy: The 61 indicators. Journal of Cleaner Production, 281, 124942.
Esposito, B., Raimo, N., Malandrino, O., & Vitolla, F. (2023). Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms. Business Strategy and the Environment, 32(8), 5403-5419.
Geissdoerfer, M., Savaget, P., Bocken, N. M., & Hultink, E. J. (2017). The Circular Economy–A new sustainability paradigm?. Journal of Cleaner Production, 143, 757-768.
Kirchherr, J., Urbinati, A., & Hartley, K. (2023). Circular economy: A new research field?. Journal of Industrial Ecology, 27(5), 1239-1251.
L’Abate, V., Raimo, N., Albergo, F., & Vitolla, F. (2024). Social media to disseminate circular economy information. An empirical analysis on Twitter. Corporate Social Responsibility and Environmental Management, 31(1), 528-539.
Opferkuch, K., Walker, A. M., Roos Lindgreen, E., Caeiro, S., Salomone, R., & Ramos, T. B. (2023). Towards a framework for corporate disclosure of circular economy: Company perspectives and recommendations. Corporate Social Responsibility and Environmental Management, 30(5), 2457-2474.
Petruzzella, F., Giakoumelou, A., L'Abate, V., Raimo, N., & Vitolla, F. (2024). Fostering firm value: Unpacking the effect of circular economy disclosure via social media. Business Strategy and the Environment, 33(8), 7960-7971.
Roos Lindgreen, E., Mondello, G., Salomone, R., Lanuzza, F., & Saija, G. (2021). Exploring the effectiveness of grey literature indicators and life cycle assessment in assessing circular economy at the micro level: a comparative analysis. The International Journal of Life Cycle Assessment, 26(11), 2171-2191.
Schöggl, J. P., Stumpf, L., & Baumgartner, R. J. (2020). The narrative of sustainability and circular economy-A longitudinal review of two decades of research. Resources, Conservation and Recycling, 163, 105073.
Stewart, R., & Niero, M. (2018). Circular economy in corporate sustainability strategies: A review of corporate sustainability reports in the fast‐moving consumer goods sector. Business Strategy and the Environment, 27(7), 1005-1022.
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