Fondazione GRINS
Growing Resilient,
Inclusive and Sustainable
Galleria Ugo Bassi 1, 40121, Bologna, IT
C.F/P.IVA 91451720378
Finanziato dal Piano Nazionale di Ripresa e Resilienza (PNRR), Missione 4 (Infrastruttura e ricerca), Componente 2 (Dalla Ricerca all’Impresa), Investimento 1.3 (Partnership Estese), Tematica 9 (Sostenibilità economica e finanziaria di sistemi e territori).
Open Access
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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.
AKNOWLEDGEMENTS
This study was funded by the European Union - NextGenerationEU, in the framework of the GRINS - Growing Resilient, INclusive and Sustainable project (GRINS PE00000018). The views and opinions expressed are solely those of the authors and do not necessarily reflect those of the European Union, nor can the European Union be held responsible for them.
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