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This paper explores the implementation of the circular economy in the energy sector. The research findings contribute to our understanding of the practical application of the circular economy, enabling policymakers and stakeholders to make informed decisions and develop targeted strategies. The study analyzes 88 Portuguese companies' reports, examining the presence of circular economy strategies and initiatives. The results reveal that energy sector companies tend to prioritize reporting their greenhouse gas reduction efforts over their circular economy strategies. The findings align with previous studies in the oil and gas industry, emphasizing the significance of sustainability reporting and potential biases in reporting practices. The study also identifies a gap between circular economy terminology and its representation in reports, indicating the need for greater incorporation of circular economy-oriented initiatives in the energy sector. The research highlights the role of technology in fostering innovation and calls for strategic alliances and knowledge sharing to drive circular economy practices. Further research is recommended to understand the barriers to implementing circular economy practices and identify effective solutions. Overall, this paper provides valuable insights for advancing the circular economy in the energy sector and achieving broader sustainability goals. [ABSTRACT FROM AUTHOR]

There is a growing call globally for corporations to improve transparency in corporate reporting, along with the surge of enhancing disclosure of non-financial information. Companies are seen as agents for contributing to a better future, and hence could assist in achieving the sustainable development goals (SDGs) 2030, via transparent non-financial disclosure. This review paper is premised on the fact that laws on non-financial disclosure may be useful in enhancing the transparency of companies' conducts. Hence, this systematic review aims to synthesize the literature from 2014 to 2021 on the patterns and trends relating to regulations on non-financial disclosure in corporate reporting by companies. A keyword search followed by filters provided by the Web of Science Core Collection and SCOPUS databases resulted in a total of 369 documents being found. A total of 62 articles were reviewed after manual filtering and exclusion. A thematic review of these 62 articles identified 20 initial codes, which were then grouped into eight clusters: Directive 2014/95/EU, disclosure approaches, fiduciary duties of directors, stakeholder engagement, the effectiveness of disclosure regulations, the impacts of rules, the role of different actors and corporate accountability. The paper finds that the patterns and trends in the review set the path for future research on laws of non-financial disclosure, as they serve as a guideline for researchers for future studies. [ABSTRACT FROM AUTHOR]

Over 10% of the world's population is undernourished, yet 1/3 of all food produced each year is lost or wasted. Such a level of inefficiency in the global food system has a significant economic, social, and environmental impact which has elicited calls for urgent global action. This paper responds to this call by developing an interdisciplinary framework focusing on legal, regulatory, accounting, and reporting frameworks to improve the prevention or reduction of food loss and waste (FLW). Mobilising a literature review, this paper advances a three-pronged suggestion for tackling FLW in UK seafood companies: the development of technological solutions in the form of sensors; the enactment of a comprehensive legal and regulatory reporting template for seafood companies; and finally, the development of accounting standards that mandate reporting beyond the current Food and Waste Accounting and Reporting Standard by the Water Resources Institute (WRI), which is modelled on voluntary compliance. [ABSTRACT FROM AUTHOR]

The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018–2019 integrated reports was performed, using the control checklists for the decision usefulness' qualitative characteristics. The study finds that the integrated reports produced in Namibia are generally decision useful, though the reports' usefulness varies from company and industry. The study's findings have policy implications, such as the need to prepare integrated reports for decision-making. The findings also provide detailed insights into the decision usefulness and quality of the Namibian listed companies' integrated reports and can serve as feedback for companies, especially the report preparers. This study has ramifications for company leadership (e.g., financial managers, boards) and regulators, as it urges businesses to produce decision-useful annual integrated reports if they want their transparency disclosures to be viewed as "informative" by their significant stakeholders, thus improving the decision usefulness of their corporate reports. [ABSTRACT FROM AUTHOR]

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU. All corporations in three sectors—energy, utilities, and materials, which collectively represents 85.51% of the Saudi market capitalization—encompass the sample. Results reveal that employees, community, and products and services information have a moderate disclosure level. In contrast, environmental, customers, and fighting corruption have a low level. The findings also show that nonfinancial disclosure of the selected sectors on average range between 28.85% for the corporations in the material sector to 39.22% for the corporations in utilities sector. The corporations in the energy sector scored, on average, 37.65%. The mean for the entire sample of the ratios of disclosed nonfinancial items is 30.35%. However, the average disclosure level is without substantial improvement since 2012 and 2013, as previously reported The Capital Market Authority (CMA) is recommended to mandate nonfinancial information disclosure. It is a step toward realization aspects of Saudi Vision 2030 concerning with, for instance, protecting environment and other related matters. [ABSTRACT FROM AUTHOR]

The concept of corporate social responsibility (CSR) used to be seen as a social obligation of businesses to make decisions and take responsible action in accordance with the goals and values of the society. The concept is today understood as the continuing commitment by businesses to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large. This study aimed to apply Chowdhury and co-authors' framework to the Unilever Global Reporting Initiative (GRI) Content Index 2020 to explore the feasibility of the framework as well as identify potential challenges related to its use in the field of public health. Findings show that the framework is suitable for analysing CSR reporting on activities aimed to promote internal and external stakeholders' health and wellbeing from a public health perspective. A greater number of GRI disclosures reported by Unilever related to external stakeholders' health and wellbeing than to activities impacting internal stakeholders. Further research should aim at testing the framework in other types of business organizations across other types of industries. [ABSTRACT FROM AUTHOR]