Domination of Managerial and Technical Frames—How the Circular Economy Is Reported in Finnish Business



We studied circular economy reporting in the Finnish companies. We used the sustainability reports of the large companies (32 companies) as data source. We noticed three points. First, the CE reporting is starting in the companies: 9 companies did not yet report on CE, 15 reported on some aspects and 8 companies had a good amount of CE information. Second, CE reporting consisted of three types of information: Technical CE reporting (focusing on recycling and waste management), managerial CE reporting (such as future business opportunities and CE training) and social CE (e.g., collaboration with various stakeholders). Third, most commonly companies reported on recycling and on drivers of CE. The article is directly CICAT2025 focused as we studies companies CE practices.

Authors: Marileena Mäkelä ja Tiina Onkila, University of Jyväskylä

Published: Circular Economy and Sustainability

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Marileena Mäkelä