Article navigation
Purpose

This study explores the mediating role of circular economy (CE) capabilities in the relationship between firms’ Net Zero orientation (NZO) and their willingness to disclose CE information. Additionally, it investigates the potential moderating role of institutional pressures on these relationships.

Design/methodology/approach

The analysis was conducted on a sample of firms committed to the NZO operating in the agri-food sector. The research relies on a theoretical framework that combines the natural resource-based view of the firm and institutional theory. Multiple regression analyses were carried out to test the proposed relationships.

Findings

Empirical results suggest that the NZO can leverage the implementation of CE through the acquisition of specific capabilities, thereby stimulating firms to disclose CE information to a wide range of stakeholders. Findings indicate that institutional pressures play a crucial role in successfully acquiring CE capabilities and disclosing CE performance, addressing the urgent need to reduce CO2 emissions to zero.

Originality/value

This study offers novel insights into how CE capabilities mediate the relationship between NZO and CE disclosure. It also highlights the significant influence of institutional pressures on these dynamics. By integrating the natural resource-based view and institutional theory, this research provides a comprehensive understanding of the mechanisms driving CE disclosure in the context of the agri-food sector.

Licensed re-use rights only
You do not currently have access to this content.
Don't already have an account? Register

Purchased this content as a guest? Enter your email address to restore access.

Pay-Per-View Access
$39.00
Rental

or Create an Account

Close Modal
Close Modal