Circular economy and waste production models for sustainable development goals 12 and 14: Evidence from cruise sustainability reporting

The relationship between the practices and initiatives governing “waste production models” (sustainable development goal [SDG]12) and marine biodiversity goals (SDG14) is relatively unexplored. Aiming to bridge this gap by drawing on stakeholder and legitimacy theories, this study examines onboard cruise ships' circular economy (CE)‐based waste management practices and initiatives, correlating SGDs 12 and 14. Consequently, Carnival Corporation Plc's 2020–2022 sustainability reports are analyzed using content analysis by both Leximancer software (ver. 5.0) and manual methods. The results highlight the corporation's increasing commitment to green technologies for “waste production models” to achieve SDG14. However, its sustainability reports provide unclear evidence of the impact on marine biodiversity. Findings implies that practitioners should partner and invest in green technologies for “waste production models” to achieve SDG14. Besides being the first to explore the link between the two SDGs within the CE framework, this study advances insights into waste management within “waste production models,” enhancing the understanding of sustainable practices.