Journal title CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES
Author/s Mauro Sciarelli, Giovanni Landi, Anna Prisco
Publishing Year 2025 Issue 2025/1
Language English Pages 13 P. 113-125 File size 0 KB
DOI 10.3280/cgrds1-2025oa19220
DOI is like a bar code for intellectual property: to have more infomation
click here
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
The purpose of this paper is to investigate the relationship between corporate circular economy (CE) practices and financial performance, and the moderating effect of corporate social responsibility (CSR) committee among European listed companies.Based on a sample of 567 firms over the period 2019-2023, the study found that financial performance is positively associated with CE scores, suggesting that it is an important driver of CE practices.Furthermore, the study found that CSR committee positively moderate the association between financial performance and CE scores, facilitating the integration sustainability into companies.
Keywords: ; circular economy; CSR; financial performance; listed companies; Europe
Mauro Sciarelli, Giovanni Landi, Anna Prisco, Financial Performance and the Circular Economy: The Moderating Role of the CSR Committee in "CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES" 1/2025, pp 113-125, DOI: 10.3280/cgrds1-2025oa19220