A Circular Economy Balance Scorecard Framework for Agrifood Companies in Emerging Economies

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-04-22 DOI:10.1002/bse.4293

María Laura Rabasedas, José Mariano Moneva Abadía

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引用次数: 0

Abstract

The agrifood sector provides several opportunities to promote circular economy (CE) mitigating and preventing its adverse environmental impacts. To evaluate the effects of CE in practices and to ensure consistency with business strategies, the implementation of circularity principles requires the adaptation of current performance management systems. The objective of this research is to contribute to the successful implementation of corporate strategies for circularity through the development of a circular balanced scorecard (CBSC) including the construction of data set of specific CE strategies and indicators for agrifood companies in emerging economies. To this end, a systematic review of the literature was carried out to construct the data set and develop the CBSC. The framework offers a theoretical and practical PMS that could help agrifood companies in emerging economies start their circular journey, providing guidance for the definition of CE strategies and the selection of proper indicators to monitor success.

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新兴经济体农业食品公司的循环经济平衡计分卡框架

农业食品部门提供了几个促进循环经济（CE）的机会，减轻和防止其对环境的不利影响。为了评估环境绩效管理在实践中的效果，并确保与业务战略的一致性，循环原则的实施需要对当前的绩效管理系统进行调整。本研究的目的是通过开发循环平衡计分卡（CBSC），包括构建新兴经济体农业食品公司具体的CE战略和指标的数据集，为企业循环战略的成功实施做出贡献。为此，对文献进行了系统的回顾，以构建数据集并开发CBSC。该框架提供了一个理论和实践的PMS，可以帮助新兴经济体的农业食品公司开始他们的循环之旅，为CE战略的定义和选择适当的指标来监测成功提供指导。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.