Work

Exploring the Effects of Digitalization and Circular Economy Principles on Financial Reporting

Year: 2025

Type: article

Abstract: In recent years, the Circular Economy (CE) has gained prominence as a strategic approach to sustainable development, emphasizing cleaner production, waste minimization, and pollution reduction. At the same time, digital technologies have become instrumental in advancing sustainability by improving operational efficiency, facilitating collaboration, and driving innovation. As firms increasingly adopt CE principles, it is crucial to examine how digitalization and these principles influence financial reporting practices. This study explores the enablers of digitalization and the 10 Rs within the CE framework, with particular attention to their representation and implications in the Management Discussion and Analysis (MD&A) sections of 10-K filings submitted by publicly listed U.S. companies.

Source: Journal of the Association for Information Systems

Authors: Albizri, Abdullah, Jumah, Ahmad

Institutions: Montclair State University, University of Illinois at Springfield

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W6981768969

FWCI:

Cites:

Cited by:

Related to: