تأثير التحول إلى مدخل الاقتصاد الدائري في تقارير الاستدامة

Abstract EN

Despite the growing interest in the circular economy as a new global model, which emerged out of scarcity of resources, increased consumption and environmental pollution, the process of disclosing its information within sustainability reports still needs research and study.

Hence, the research problem raised a question about whether there was an impact of the transition to a circular economy on sustainability reports within the economic, environmental and social dimensions.

The aim of the research is to define the concept of circular economy and its impact on sustainability reports, which is the way through which its principles and activities are disclosed in the economic units that adopt it, by focusing on its indicators and their disclosure within (GRI) standards and indicators, and using the descriptive analytical method of the disclosure process and its impact on Sustainability reports, a number of conclusions were reached, the most important of which is the similarity and connection between the circular economy and sustainability, and the need to disclose information about the circular economy within the sustainability reports, because it enriches its information, and that this will help improve the quality of these reports, because it will add necessary information that keeps pace with the new trend in the world Business.