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Circular economy orientation from corporate social responsibility

A view based on structural equation modeling and a fuzzy‐set qualitative comparative analysis

Bibliographic Data

ID12305608
AuthorsDolores Gallardo-Vazquez (0000-0003-4749-6034, Department of Financial Economy and Accounting, Faculty of Business and Economic Studies Universidad de Extremadura Badajoz Spain, corresponding author), Teresa C Herrador‐Alcaide (0000-0002-6174-7883, Department of Business and Accounting, Faculty of Economics and Business Administration Universidad Nacional de Educación a Distancia (UNED) Madrid Spain), Arian Matin (0000-0003-4497-4651, Faculty of Business and Technologies International Black Sea University Tbilisi Georgia)
Year2024
Volume32
Issue5
Pages5581-5601
Publication date2024-04-02
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueSustainable Development (JOURNAL)
Journal identifiersISSN: 0968-0802 • E-ISSN: 1099-1719
PublisherWiley (PUBLISHER • GB)
DOI10.1002/sd.2957
OpenAlexW4393410392
LanguageEN
Citations received2
References cited119

Seeking sustainable development, companies voluntarily implement Corporate Social Responsibility (CSR) through the Triple Bottom Line (TBL) approach, considering economic, social and environmental aspects of interest to global society. Searching for sustainable development, the Circular Economy (CE) emerged as a new philosophy of life to meet the new challenges in society. This research links CSR and CE but considering jointly the Institutional and Stakeholder Theories to delimit the sustainable development framework from the EC approach driven by CSR. According to this framework, it was tested whether the CSR practices of companies positively and significantly impacts on a business orientation towards CE, through two models ( Model A and Model B ) each of them analyzed with two independent samples of companies in Spain. Both samples are composed of Small and Medium Enterprises (SMEs) at two different stages of CSR adoption. The hypotheses were analyzed through a structural equation modeling‐fuzzy‐set qualitative comparative analysis (SEM‐fsQCA). The result of the SEM supports the hypothesis in both models. So, CSR practices are driving companies towards CE, incorporating propositions on stakeholders' value creation. Moreover, an fsQCA revealed combinations of relationships that ensure the consistency of obtained results, generating five configurations based on two models defined. Main contribution of this work is CSR practices of companies and their orientation towards CE can be linked. This encourages to deep in analysis about the relations between CE and CSR, and of the specific CSR practices that should be enhanced for their beneficial effect on the implementation of CE

Business · Corporate social responsibility · Fuzzy logic · Fuzzy set · Geometry · Orientation (vector space · Political science · Public relations · Qualitative analysis · Qualitative comparative analysis · Qualitative research · Set (abstract data type · Social responsibility · Social science · Sociology · Statistics · Structural equation modeling · Computer Science · Mathematics · Qualitative Comparative Analysis Research · Sustainable Supply Chain Management · Artificial Intelligence

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Unique citing works2
Citations per year2
Citation span2025 - 2026 (2)
Citation velocitycurrent
Highly citedNo
Citation typesNeutral: 2

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