ETD

• Circular Economy
• Institutional theory
• Integrated Reporting
• R-principles
• Sustainable Development

This research has involved investigating in the depth circular economy and sustainable Development, and how CE-related activities have positively influenced on sustainable development. This research consists of five steps (papers), first step, Systematic Literature Review of Circular Economy and Sustainable Development, second, Embedding Circular Economy into Integrated Reporting practices. Third step Are Circular Economy 6Rs Practices covered in Integrated Reporting. This step focused on how and to what extent circular economy 6Rs principles into integrated reporting practices. Fourth step, Are Circular Economy R0-R9 Activities allied with Integrated Reporting Practices? Last step, Circular Economy 10-R principles and Integrated Reporting: Insights from multiple case study comparisons. The study not only offers a comprehensive picture of the state of the art of CE Rs and their integration into reporting practices on a large scale, but also, is helpful for the policymakers and trendsetters in terms of incorporating circular economy-related activity into their reporting practices.