{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,26]],"date-time":"2025-03-26T12:01:26Z","timestamp":1742990486264,"version":"3.40.3"},"publisher-location":"Cham","reference-count":64,"publisher":"Springer Nature Switzerland","isbn-type":[{"type":"print","value":"9783031716218"},{"type":"electronic","value":"9783031716225"}],"license":[{"start":{"date-parts":[[2024,1,1]],"date-time":"2024-01-01T00:00:00Z","timestamp":1704067200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2024,1,1]],"date-time":"2024-01-01T00:00:00Z","timestamp":1704067200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2024]]},"DOI":"10.1007\/978-3-031-71622-5_10","type":"book-chapter","created":{"date-parts":[[2024,9,6]],"date-time":"2024-09-06T18:02:54Z","timestamp":1725645774000},"page":"142-156","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["Exploring Theoretical Perspectives on the Relationship Between the Reporting of Circular Economy Initiatives and Financial Performance in the German Context"],"prefix":"10.1007","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-0828-5445","authenticated-orcid":false,"given":"Melissa","family":"Marques-McEwan","sequence":"first","affiliation":[]},{"given":"Jannik","family":"T\u00fcrnau","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2024,9,7]]},"reference":[{"key":"10_CR1","unstructured":"WWF: Living Planet Report 2022 - Building a nature-positive society. World Wide Fund of Nature (2022)"},{"key":"10_CR2","unstructured":"Wijkman, A., Sk\u00e5nberg, K.: The circular economy and benefits for society. Club of Rome (2017)"},{"key":"10_CR3","unstructured":"Ellen MacArthur Foundation: The circular economy in detail (2023)"},{"key":"10_CR4","unstructured":"European Commission: Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions EUR-Lex: European Commission (2020)"},{"key":"10_CR5","unstructured":"European Urban Knowledge Network: The Circular City. Lessons from Europe. Factsheet for Policy Lab Netherlands. EUKN The Hague, The Netherlands (2015)"},{"key":"10_CR6","unstructured":"Federal Environment Ministry: Waste Policy (2023). https:\/\/www.bmuv.de\/en\/topics\/water-resources-waste\/circular-economy\/waste-policy. Accessed Apr 24"},{"key":"10_CR7","doi-asserted-by":"crossref","unstructured":"Wiesmeth, H.: Chapter 4 - Circular Economy \u2013 A Hierarchy of Leaders and Followers. In: Wiesmeth, H. (ed.) Implementing the Circular Economy for Sustainable Development, pp. 33\u201347. Elsevier (2021)","DOI":"10.1016\/B978-0-12-821798-6.00004-1"},{"key":"10_CR8","unstructured":"OECD: Municipal waste, Generation and Treatment. 16.05 (2023). https:\/\/stats.oecd.org\/index.aspx?DataSetCode=MUNW"},{"issue":"6","key":"10_CR9","doi-asserted-by":"publisher","first-page":"784","DOI":"10.1108\/SCM-06-2018-0213","volume":"24","author":"S Sehne","year":"2019","unstructured":"Sehne, S., Vazquez-Brust, D., Pereira, S.C.F., Campos, L.M.S.: Circular economy: benefits, impacts and overlapping. Supply Chain Manag. Int. J. 24(6), 784\u2013804 (2019). https:\/\/doi.org\/10.1108\/SCM-06-2018-0213","journal-title":"Supply Chain Manag. Int. J."},{"issue":"2","key":"10_CR10","doi-asserted-by":"publisher","first-page":"270","DOI":"10.1111\/ijmr.12329","volume":"25","author":"T Dzhengiz","year":"2023","unstructured":"Dzhengiz, T., Miller, E.M., Ovaska, J., Patala, S.: Unpacking the circular economy: a problematizing review. Int. J. Manag. Rev. 25(2), 270\u2013296 (2023). https:\/\/doi.org\/10.1111\/ijmr.12329","journal-title":"Int. J. Manag. Rev."},{"issue":"4","key":"10_CR11","doi-asserted-by":"publisher","first-page":"703","DOI":"10.1093\/ser\/mwn016","volume":"6","author":"SL Mudge","year":"2008","unstructured":"Mudge, S.L.: What is neo-liberalism? Soc. Econ. Rev. 6(4), 703\u2013731 (2008). https:\/\/doi.org\/10.1093\/ser\/mwn016","journal-title":"Soc. Econ. Rev."},{"issue":"8","key":"10_CR12","first-page":"2307","volume":"32","author":"CM Deegan","year":"2018","unstructured":"Deegan, C.M.: Legitimacy theory: despite its enduring popularity and contribution, time is right for a necessary makeover. Account. Audit. Account. J. 32(8), 2307\u20132329 (2018)","journal-title":"Account. Audit. Account. J."},{"key":"10_CR13","doi-asserted-by":"publisher","unstructured":"Reike, D., Vermeulen, W.J.V., Witjes, S.: The circular economy: new or refurbished as CE 3.0? \u2014 exploring controversies in the conceptualization of the circular economy through a focus on history and resource value retention options. Resour. Conserv. Recycl., 135, 246\u2013264 (2018). https:\/\/doi.org\/10.1016\/j.resconrec.2017.08.027","DOI":"10.1016\/j.resconrec.2017.08.027"},{"key":"10_CR14","unstructured":"Potting, J., Hekkert, M.P., Worrell, E., Hanemaaijer, A.: Circular economy: measuring innovation in the product chain. Planbureau voor de Leefomgeving (2017)"},{"key":"10_CR15","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2021.127180","volume":"305","author":"\u00d6 \u00c7imen","year":"2021","unstructured":"\u00c7imen, \u00d6.: Construction and built environment in circular economy: a comprehensive literature review. J. Clean. Prod. 305, 127180 (2021). https:\/\/doi.org\/10.1016\/j.jclepro.2021.127180","journal-title":"J. Clean. Prod."},{"key":"10_CR16","unstructured":"European Parliament: Circular economy: definition, importance and benefits (2023). https:\/\/www.europarl.europa.eu\/news\/en\/headlines\/economy\/20151201STO05603\/circular-economy-definition-importance-and-benefits. Accessed May 24"},{"issue":"3","key":"10_CR17","doi-asserted-by":"publisher","first-page":"369","DOI":"10.1007\/s10551-015-2693-2","volume":"140","author":"A Murray","year":"2015","unstructured":"Murray, A., Skene, K., Haynes, K.: The circular economy: an interdisciplinary exploration of the concept and application in a global context. J. Bus. Ethics 140(3), 369\u2013380 (2015). https:\/\/doi.org\/10.1007\/s10551-015-2693-2","journal-title":"J. Bus. Ethics"},{"key":"10_CR18","doi-asserted-by":"publisher","unstructured":"Marques, M.C., Bititci, U.S., Haniff, A.P.: How is value created in the circular economy? Evidence from remanufacturing and repair businesses. In: Dolgui, A., Bernard, A., Lemoine, D., von Cieminski, G., Romero, D. (eds.) APMS 2021. IFIPAICT, vol. 632, pp. 340\u2013350. Springer, Cham (2021). https:\/\/doi.org\/10.1007\/978-3-030-85906-0_38","DOI":"10.1007\/978-3-030-85906-0_38"},{"key":"10_CR19","doi-asserted-by":"publisher","unstructured":"Marques-McEwan, M., Bititci, U.S.: Understanding the implications of circular business models for businesses and supply chains. In: Alfnes, E., Romsdal, A., Strandhagen, J.O., von Cieminski, G., Romero, D. (eds.) APMS 2023. IFIPAICT, vol. 692, pp. 115\u2013128. Springer, Cham (2023). https:\/\/doi.org\/10.1007\/978-3-031-43688-8_9","DOI":"10.1007\/978-3-031-43688-8_9"},{"issue":"5","key":"10_CR20","doi-asserted-by":"publisher","first-page":"765","DOI":"10.1111\/jiec.12244","volume":"19","author":"W Haas","year":"2015","unstructured":"Haas, W., Krausmann, F., Wiedenhofer, D., Heinz, M.: How circular is the global economy?: an assessment of material flows, waste production, and recycling in the European Union and the World in 2005. J. Ind. Ecol. 19(5), 765\u2013777 (2015). https:\/\/doi.org\/10.1111\/jiec.12244","journal-title":"J. Ind. Ecol."},{"key":"10_CR21","doi-asserted-by":"publisher","first-page":"2741","DOI":"10.1016\/j.jclepro.2016.10.196","volume":"142","author":"V Elia","year":"2017","unstructured":"Elia, V., Gnoni, M.G., Tornese, F.: Measuring circular economy strategies through index methods: a critical analysis. J. Clean. Prod. 142, 2741\u20132751 (2017). https:\/\/doi.org\/10.1016\/j.jclepro.2016.10.196","journal-title":"J. Clean. Prod."},{"key":"10_CR22","unstructured":"EEA, European Environment A.: Circular economy in Europe\u2014developing the knowledge base. European Environment Agency, Demnark (2016)"},{"key":"10_CR23","unstructured":"EEA, European Environment A.: Bellagio Declaration (2020)"},{"key":"10_CR24","unstructured":"European Environment Agency: Measuring Europe\u2019s circular economy (2023)"},{"key":"10_CR25","unstructured":"Ellen MacArthur Foundation: Circulytics: Data & Insights (2023)"},{"key":"10_CR26","unstructured":"Ellen MacArthur Foundation: Mapping Circular Economy Indicators to EU Reporting Requirements (2023). https:\/\/ellenmacarthurfoundation.org\/circulytics-esrs. Accessed May 24"},{"key":"10_CR27","doi-asserted-by":"publisher","first-page":"200","DOI":"10.1016\/j.jclepro.2018.10.357","volume":"210","author":"A Parchomenko","year":"2019","unstructured":"Parchomenko, A., Nelen, D., Gillabel, J., Rechberger, H.: Measuring the circular economy - a multiple correspondence analysis of 63 metrics. J. Clean. Prod. 210, 200\u2013216 (2019). https:\/\/doi.org\/10.1016\/j.jclepro.2018.10.357","journal-title":"J. Clean. Prod."},{"key":"10_CR28","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2020.125011","volume":"287","author":"S Goyal","year":"2021","unstructured":"Goyal, S., Chauhan, S., Mishra, P.: Circular economy research: a bibliometric analysis (2000\u20132019) and future research insights. J. Clean. Prod. 287, 125011 (2021). https:\/\/doi.org\/10.1016\/j.jclepro.2020.125011","journal-title":"J. Clean. Prod."},{"key":"10_CR29","doi-asserted-by":"publisher","DOI":"10.1016\/j.jenvman.2023.117726","volume":"337","author":"V Palea","year":"2021","unstructured":"Palea, V., Santhi\u00e0, C., Miazza, A.: Are circular economy strategies economically successful? Evidence from a longitudinal panel. J. Environ. Manag. 337, 117726 (2021). https:\/\/doi.org\/10.1016\/j.jenvman.2023.117726","journal-title":"J. Environ. Manag."},{"issue":"1","key":"10_CR30","doi-asserted-by":"publisher","first-page":"2101019","DOI":"10.1080\/1331677X.2022.2101019","volume":"36","author":"M Sarfraz","year":"2023","unstructured":"Sarfraz, M., et al.: The relationship between firms\u2019 financial performance and performance measures of circular economy sustainability: an investigation of the G7 countries. Econ. Res. 36(1), 2101019 (2023). https:\/\/doi.org\/10.1080\/1331677X.2022.2101019","journal-title":"Econ. Res."},{"issue":"6","key":"10_CR31","doi-asserted-by":"publisher","first-page":"3018","DOI":"10.1002\/csr.2020","volume":"27","author":"O Khan","year":"2023","unstructured":"Khan, O., Daddi, T., Iraldo, F.: The role of dynamic capabilities in circular economy implementation and performance of companies. Corp. Soc. Responsib. Environ. Manag. 27(6), 3018\u20133033 (2023). https:\/\/doi.org\/10.1002\/csr.2020","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"10_CR32","unstructured":"Gentry, R.J., Shen, W.: The relationship between accounting and market measures of firm financial performance: how strong is it? J. Managerial Issues 32(1), 26-5 (2023)"},{"issue":"5","key":"10_CR33","doi-asserted-by":"publisher","first-page":"1207","DOI":"10.5465\/256671","volume":"37","author":"RE Hoskisson","year":"1994","unstructured":"Hoskisson, R.E., Johnson, R.A., Moesel, D.D.: Corporate divestiture intensity in restructuring firms: effects of governance, strategy, and performance. Acad. Manag. J. 37(5), 1207\u20131251 (1994). https:\/\/doi.org\/10.5465\/256671","journal-title":"Acad. Manag. J."},{"issue":"1","key":"10_CR34","doi-asserted-by":"publisher","first-page":"5","DOI":"10.1177\/000765039703600102","volume":"36","author":"JJ Griffin","year":"1997","unstructured":"Griffin, J.J., Mahon, J.F.: The corporate social performance and corporate financial performance debate: twenty-five years of incomparable research. Bus. Soc. 36(1), 5\u201331 (1997). https:\/\/doi.org\/10.1177\/000765039703600102","journal-title":"Bus. Soc."},{"key":"10_CR35","doi-asserted-by":"publisher","unstructured":"Bititci, U.S., First, S.U.O., Garengo, P.: How to compare performances of firms operating in different sectors? Prod. Plann. Control 24(12), 1032\u201349 (2013). https:\/\/doi.org\/10.1080\/09537287.2011.643829","DOI":"10.1080\/09537287.2011.643829"},{"issue":"6","key":"10_CR36","doi-asserted-by":"publisher","first-page":"2557","DOI":"10.3390\/su12062557","volume":"12","author":"I Moric","year":"2020","unstructured":"Moric, I., Jovanovi\u0107, J.\u0160, \u0110okovi\u0107, R., Pekovi\u0107, S., Perovi\u0107, \u0110: The effect of phases of the adoption of the circular economy on firm performance: evidence from 28 EU countries. Sustainability 12(6), 2557 (2020). https:\/\/doi.org\/10.3390\/su12062557","journal-title":"Sustainability"},{"key":"10_CR37","doi-asserted-by":"crossref","unstructured":"Mocanu, C., Militaru, E., Zamfir, A.M., Maer-Matei, M.M.: Chapter 5 - Circular economy and financial performances of European SMEs. In: Stefanakis, A., Nikolaou, I. (eds.) Circular Economy and Sustainability, pp. 71\u201386. Elsevier (2022)","DOI":"10.1016\/B978-0-12-819817-9.00024-7"},{"issue":"6","key":"10_CR38","doi-asserted-by":"publisher","first-page":"2016","DOI":"10.1002\/csr.2298","volume":"29","author":"A Mazzucchelli","year":"2022","unstructured":"Mazzucchelli, A., Chierici, R., Del Giudice, M., Bua, I.: Do circular economy practices affect corporate performance? Evidence from Italian large-sized manufacturing firms. Corp. Soc. Responsib. Environ. Manag. 29(6), 2016\u20132029 (2022). https:\/\/doi.org\/10.1002\/csr.2298","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"issue":"6","key":"10_CR39","doi-asserted-by":"publisher","first-page":"394","DOI":"10.32479\/ijeep.8364","volume":"9","author":"GR Zandi","year":"2019","unstructured":"Zandi, G.R., Ghani, E.K., Lestari, R.M.E., Maimunah, S.: The impact of management accounting systems, eco-innovations and energy efficacy on firm\u2019s environmental and economic performance. Int. J. Energy Econ. Policy 9(6), 394\u2013400 (2019)","journal-title":"Int. J. Energy Econ. Policy"},{"issue":"7","key":"10_CR40","doi-asserted-by":"publisher","first-page":"1311","DOI":"10.1108\/SRJ-01-2021-0045","volume":"18","author":"A Kwarteng","year":"2022","unstructured":"Kwarteng, A., Simpson, S.N.Y., Agyenim-Boateng, C.: The effects of circular economy initiative implementation on business performance: the moderating role of organizational culture. Soc. Responsib. J. 18(7), 1311\u20131341 (2022). https:\/\/doi.org\/10.1108\/SRJ-01-2021-0045","journal-title":"Soc. Responsib. J."},{"key":"10_CR41","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2022.134670","volume":"379","author":"RM Rodr\u00edguez-Gonz\u00e1lez","year":"2022","unstructured":"Rodr\u00edguez-Gonz\u00e1lez, R.M., Maldonado-Guzm\u00e1n, G., Madrid-Guijarro, A., Garza-Reyes, J.A.: Does circular economy affect financial performance? The mediating role of sustainable supply chain management in the automotive industry. J. Clean. Prod. 379, 134670 (2022). https:\/\/doi.org\/10.1016\/j.jclepro.2022.134670","journal-title":"J. Clean. Prod."},{"key":"10_CR42","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2022.133255","volume":"370","author":"Y Yu","year":"2022","unstructured":"Yu, Y., Xu, J., Zhang, J.Z., Wu, Y., Liao, Z.: Do circular economy practices matter for financial growth? An empirical study in China. J. Clean. Prod. 370, 133255 (2022). https:\/\/doi.org\/10.1016\/j.jclepro.2022.133255","journal-title":"J. Clean. Prod."},{"key":"10_CR43","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijpe.2023.108866","volume":"260","author":"Y Liu","year":"2023","unstructured":"Liu, Y., Farooque, M., Lee, C.-H., Gong, Y., Zhang, A.: Antecedents of circular manufacturing and its effect on environmental and financial performance: a practice-based view. Int. J. Prod. Econ. 260, 108866 (2023). https:\/\/doi.org\/10.1016\/j.ijpe.2023.108866","journal-title":"Int. J. Prod. Econ."},{"key":"10_CR44","doi-asserted-by":"publisher","unstructured":"D\u00edaz-Chao, \u00c1., Ficapal-Cus\u00ed, P., Torrent-Sellens, J.: Environmental assets, industry 4.0 technologies and firm performance in Spain: a dynamic capabilities path to reward sustainability. J. Clean. Prod. 281, 125264 (2021). https:\/\/doi.org\/10.1016\/j.jclepro.2020.125264","DOI":"10.1016\/j.jclepro.2020.125264"},{"key":"10_CR45","doi-asserted-by":"publisher","DOI":"10.1002\/sd.2509","author":"\u00c1 Triguero","year":"2023","unstructured":"Triguero, \u00c1., Moreno-Mond\u00e9jar, L., S\u00e1ez-Mart\u00ednez, F.J.: Circular economy and firm performance: the influence of product life cycle analysis, upcycling, and redesign. Sustain. Dev. (2023). https:\/\/doi.org\/10.1002\/sd.2509","journal-title":"Sustain. Dev."},{"key":"10_CR46","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2021.127035","volume":"303","author":"S Blasi","year":"2021","unstructured":"Blasi, S., Crisafulli, B., Sedita, S.R.: Selling circularity: understanding the relationship between circularity promotion and the performance of manufacturing SMEs in Italy. J. Clean. Prod. 303, 127035 (2021). https:\/\/doi.org\/10.1016\/j.jclepro.2021.127035","journal-title":"J. Clean. Prod."},{"issue":"1","key":"10_CR47","doi-asserted-by":"publisher","first-page":"91","DOI":"10.1108\/ejmbe-08-2020-0254","volume":"32","author":"Y Fernando","year":"2023","unstructured":"Fernando, Y., Shaharudin, M.S., Abideen, A.Z.: Circular economy-based reverse logistics: dynamic interplay between sustainable resource commitment and financial performance. Eur. J. Manag. Bus. Econ. 32(1), 91\u2013112 (2023). https:\/\/doi.org\/10.1108\/ejmbe-08-2020-0254","journal-title":"Eur. J. Manag. Bus. Econ."},{"key":"10_CR48","doi-asserted-by":"publisher","DOI":"10.1002\/csr.2460","author":"V D\u2019Angelo","year":"2021","unstructured":"D\u2019Angelo, V., Cappa, F., Peruffo, E.: Walking the tightrope: circular economy breadth and firm economic performance. Corp. Soc. Responsib. Environ. Manag. (2021). https:\/\/doi.org\/10.1002\/csr.2460","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"10_CR49","doi-asserted-by":"publisher","unstructured":"Susanty, A., Tjahjono, B., Sulistyani, R.E.: An investigation into circular economy practices in the traditional wooden furniture industry. Prod. Plann. Control 31(16), 1336\u20131348 (2020). https:\/\/doi.org\/10.1080\/09537287.2019.1707322","DOI":"10.1080\/09537287.2019.1707322"},{"key":"10_CR50","doi-asserted-by":"publisher","unstructured":"Darmandieu, A., Garc\u00e9s-Ayerbe, C., Renucci, A., Rivera-Torres, P.: How does it pay to be circular in production processes? Eco-innovativeness and green jobs as moderators of a cost-efficiency advantage in European small and medium enterprises. Bus. Strategy Environ. 31(3), 1184\u20131203 (2022). https:\/\/doi.org\/10.1002\/bse.2949","DOI":"10.1002\/bse.2949"},{"key":"10_CR51","doi-asserted-by":"publisher","first-page":"542","DOI":"10.1016\/j.jclepro.2018.10.014","volume":"207","author":"M Saidani","year":"2019","unstructured":"Saidani, M., Yannou, B., Leroy, Y., Cluzel, F., Kendall, A.: A taxonomy of circular economy indicators. J. Clean. Prod. 207, 542\u2013559 (2019). https:\/\/doi.org\/10.1016\/j.jclepro.2018.10.014","journal-title":"J. Clean. Prod."},{"issue":"3","key":"10_CR52","doi-asserted-by":"publisher","first-page":"615","DOI":"10.1111\/jiec.12977","volume":"24","author":"J Horbach","year":"2020","unstructured":"Horbach, J., Rammer, C.: Circular economy innovations, growth and employment at the firm level: empirical evidence from Germany. J. Ind. Ecol. 24(3), 615\u2013625 (2020). https:\/\/doi.org\/10.1111\/jiec.12977","journal-title":"J. Ind. Ecol."},{"key":"10_CR53","unstructured":"Deutsche B\u00f6rse Group: MDAX (2023). https:\/\/deutsche-boerse.com\/dbgde\/unternehmen\/wissen\/boersenlexikon\/boersenlexikon-article\/MDAX-242920. Accessed June 24"},{"key":"10_CR54","unstructured":"Deutsche B\u00f6rse Group: SDAX (2023). https:\/\/deutsche-boerse.com\/dbgde\/unternehmen\/wissen\/boersenlexikon\/boersenlexikon-article\/SDAX248298#:~:text=Er%20umfasst%20die%2070%20nach,von%20der%20Deutschen%20B%C3%B6rse%20berechnet. Accessed June 24"},{"key":"10_CR55","unstructured":"STOXX: DAX EUR GR Factsheet (2023)"},{"key":"10_CR56","unstructured":"Federal Financial Supervisory Authority: Transparency (2023). https:\/\/www.bafin.de\/EN\/Aufsicht\/BoersenMaerkte\/Transparenz\/transparenz_node_en.html;jsessionid=7807E8C181BACDFE21AB79119286A8FB.2_cid501. Accessed June 24"},{"key":"10_CR57","unstructured":"Hinkle, D.E., Wiersma, W., Jurs, S.G.: Applied Statistics for the Behavioural Sciences, 5th edn. Houghton Mifflin, Boston (2003)"},{"key":"10_CR58","doi-asserted-by":"crossref","unstructured":"Aydogmus\u00b8 M., Gulay, G., Ergun, K.: Impact of ESG performance on firm value and profitability. Borsa Instanbul Rev. 22-S2, S119\u2013S127 (2022)","DOI":"10.1016\/j.bir.2022.11.006"},{"key":"10_CR59","unstructured":"Refinitiv: Environmental, Social and Governance Scores from Refinitiv (2022). https:\/\/www.refinitiv.com\/content\/dam\/marketing\/en_us\/documents\/methodology\/refinitiv-esg-scores-methodology.pdf. Accessed June 24"},{"issue":"2","key":"10_CR60","doi-asserted-by":"publisher","first-page":"333","DOI":"10.1007\/s10551-019-04164-1","volume":"167","author":"S Drempetic","year":"2020","unstructured":"Drempetic, S., Klein, C., Zwergel, B.: The influence of firm size on the ESG score: corporate sustainability ratings under review. J. Bus. Ethics 167(2), 333\u2013360 (2020). https:\/\/doi.org\/10.1007\/s10551-019-04164-1","journal-title":"J. Bus. Ethics"},{"key":"10_CR61","doi-asserted-by":"publisher","unstructured":"Marques-McEwan, M., Xu, B., Bititci, U.S., Jiang, M.: Unveiling the rules for creating circular business ecosystems: a case study in the chemical industry. J. Clean. Prod. 427, 139185. https:\/\/doi.org\/10.1016\/j.jclepro.2023.139185","DOI":"10.1016\/j.jclepro.2023.139185"},{"key":"10_CR62","unstructured":"Solikhah, B.: An overview of legitimacy theory on the influence of company size and industry sensitivity towards CSR disclosure. IJABER 14, 5 (2016)"},{"key":"10_CR63","unstructured":"Vitolla, F., Rubino, M.: Legitimacy theory and sustainability reporting. Evidence from Italy. In 10th Annual Conference of the EuroMed Acad. Bus., vol. 1, no. 1, pp. 1835\u20131848 (2017)"},{"key":"10_CR64","doi-asserted-by":"publisher","first-page":"175","DOI":"10.1038\/nature25753","volume":"555","author":"J Gurevithc","year":"2018","unstructured":"Gurevithc, J., Koricheva, J., Nakagawa, S., Stewart, G.: Meta-analysis and the science of research synthesis. Nature 555, 175\u2013182 (2018)","journal-title":"Nature"}],"container-title":["IFIP Advances in Information and Communication Technology","Advances in Production Management Systems. Production Management Systems for Volatile, Uncertain, Complex, and Ambiguous Environments"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-031-71622-5_10","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,12,13]],"date-time":"2024-12-13T14:03:34Z","timestamp":1734098614000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/978-3-031-71622-5_10"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024]]},"ISBN":["9783031716218","9783031716225"],"references-count":64,"URL":"https:\/\/doi.org\/10.1007\/978-3-031-71622-5_10","relation":{},"ISSN":["1868-4238","1868-422X"],"issn-type":[{"type":"print","value":"1868-4238"},{"type":"electronic","value":"1868-422X"}],"subject":[],"published":{"date-parts":[[2024]]},"assertion":[{"value":"7 September 2024","order":1,"name":"first_online","label":"First Online","group":{"name":"ChapterHistory","label":"Chapter History"}},{"value":"APMS","order":1,"name":"conference_acronym","label":"Conference Acronym","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"IFIP International Conference on Advances in Production Management Systems","order":2,"name":"conference_name","label":"Conference Name","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Chemnitz","order":3,"name":"conference_city","label":"Conference City","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Germany","order":4,"name":"conference_country","label":"Conference Country","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"2024","order":5,"name":"conference_year","label":"Conference Year","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"8 September 2024","order":7,"name":"conference_start_date","label":"Conference Start Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"11 September 2024","order":8,"name":"conference_end_date","label":"Conference End Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"43","order":9,"name":"conference_number","label":"Conference Number","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"apms2024","order":10,"name":"conference_id","label":"Conference ID","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"https:\/\/www.apms-conference.org","order":11,"name":"conference_url","label":"Conference URL","group":{"name":"ConferenceInfo","label":"Conference Information"}}]}}