Vállalati környezetvédelmi célorientáció Magyarországon

Hajnalka Fekete-Berzsenyi; Tímea Veres; Katalin Molnárné Barna; Dorottya Edina Kozma

doi:10.32976/stratfuz.2024.26

Authors

Hajnalka Fekete-Berzsenyi Pannon University
Tímea Veres Pannon University
Katalin Molnárné Barna Pannon University
Dorottya Edina Kozma Pannon University

DOI:

https://doi.org/10.32976/stratfuz.2024.26

Keywords:

circular economy, environmental protection strategy, enterprise, cluster, centre-periphery

Abstract

Today, the circular economy is receiving increasing attention as an integral model for sustainable development. In the present study, the authors have examined the content of environmental strategies. The variables were selected on the basis of the framework laid down in the circular economy literature, thus allowing the classification of enterprises in terms of environmental goal orientation. Following the analysis of the content of the strategies, the authors analysed the organisational embeddedness of the environmental aspects. The research results suggested that there is increasing pressure on companies to commit to environmental protection. Companies that take environmental goals into account gain recognition and thus become value creators. The research sample shows that even the largest companies have more to do to improve their day-to-day environmental performance. Overall, it can be concluded that rural businesses have a greater emphasis on environmental goal orientation, which is due to their efforts to counterbalance the strong role of the capital and their closer relationship with the environment.

Author Biographies

Hajnalka Fekete-Berzsenyi, Pannon University

PhD, Associate Professor, Department of Accounting and Finance

Tímea Veres, Pannon University

Ph.D student, Department of Accounting and Finance

Katalin Molnárné Barna, Pannon University

PhD, Associate Professor, Department of Accounting and Finance

Dorottya Edina Kozma, Pannon University

PhD, Assistant Professor, Department of Accounting and Finance

References

Antikainen, M., & Valkokari, K. (2016). A framework for sustainable circular business model innovation. Technology Innovation Management Review, 6(7), 5–12. http://dx.doi.org/10.22215/timreview/1000

Bognár, F., & Böcskei, E. (2022). Potential model to support the achievement of corporate carbon neutrality. Public Finance Quarterly, 67(3), 379–395. https://doi.org/10.35551/PFQ_2022_3_4

Corona, B., Shen, L., Reike, D., Carreón, J. R., & Worrell, E. (2019). Towards sustainable development through the circular economy: A review and critical assessment on current circularity metrics. Resources, Conservation & Recycling, 151, 1–15. https://doi.org/10.1016/j.resconrec.2019.104498

Elia, V., Gnoni, M. G., & Tornese, F. (2016). Measuring circular economy strategies through index methods: A critical analysis. Journal of Cleaner Production, 142, 2741–2751. https://doi.org/10.1016/j.jclepro.2016.10.196

Franco-García, M. L., Carpio-Aguilar, J. C., & Bressers, H. (2019). Towards zero waste, circular economy boost: Waste to resources. In Towards Zero Waste. New York: Springer. https://doi.org/10.1007/978-3-319-92931-6

García-Barragán, J. F., Eyckmans, J., & Rousseau, S. (2019). Defining and measuring the circular economy: A mathematical approach. Ecological Economics, 157, 369–372. https://doi.org/10.1016/j.ecolecon.2018.12.003

Ghisellini, P., Cialani, C., & Ulgiati, S. (2016). A review on circular economy: The expected transition to a balanced interplay of environmental and economic systems. Journal of Cleaner Production, 114, 11–32. https://doi.org/10.1016/j.jclepro.2015.09.007

Janik, A., & Ryszko, A. (2019). Circular economy in companies: An analysis of selected indicators from a managerial perspective. Multidisciplinary Aspects of Production Engineering, 2(1), 523–535. http://dx.doi.org/10.2478/mape-2019-0053

Kirchherr, J., Reike, D., & Hekkert, M. (2017). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation & Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005

Korhonen, J., Honkasalo, A., & Seppälä, J. (2018). Circular economy: The concept and its limitations. Ecological Economics, 143, 37–46. https://doi.org/10.1016/j.ecolecon.2017.06.041

Kozma, D. E., Molnár, T., & Barna, K. M. (2022). The indicator-based measurement of the circular economy in the countries of the European Union. Tér és Társadalom, 36(2), 49–69. http://doi.org/10.17649/TET.36.2.3374

Kravchenko, M., McAloone, T. C., & Pigosso, D. C. A. (2020). To what extent do circular economy indicators capture sustainability? Procedia CIRP, 90, 31–36. https://doi.org/10.1016/j.procir.2020.02.118

Kristensen, H. S., & Mosgaard, M. A. (2020). A review of micro level indicators for a circular economy: Moving away from the three dimensions of sustainability? Journal of Cleaner Production, 243, 1–20. https://doi.org/10.1016/j.jclepro.2019.118531

Kwarteng, A., Simpson, S. N. Y., & Agyenim-Boateng, C. (2021). The effects of circular economy initiative implementation on business performance: The moderating role of organizational culture. Social Responsibility Journal, 18(7), 1311–1341. http://dx.doi.org/10.1108/SRJ-01-2021-0045

Mancini, E., & Raggi, A. (2021). A review of circularity and sustainability in anaerobic digestion processes. Journal of Environmental Management, 291, 1–12. https://doi.org/10.1016/j.jenvman.2021.112695

Mathews, J. A., & Tan, H. (2016). Circular economy: Lessons from China. Nature, 531, 440–442.

Molnár, T. (2015). Empirikus területi kutatások. Budapest: Akadémiai Kiadó.

Moraga, G., Huysveld, S., Mathieux, F., Blengini, G. A., Alaerts, L., Vanacker, K., De Meester, S., & Dewulf, J. (2019). Circular economy indicators: What do they measure? Resources, Conservation & Recycling, 146, 452–461. https://doi.org/10.1016/j.resconrec.2019.03.045

Ngan, S. L., How, B. S., Teng, S. Y., Promentilla, M. A. B., Yatim, P., Choy, E. R., & Lam, H. L. (2019). Prioritization of sustainability indicators for promoting the circular economy: The case of developing countries. Renewable and Sustainable Energy Reviews, 111, 314–331. https://doi.org/10.1016/j.rser.2019.05.001

Parchomenko, A., Nelen, D., Gillabel, J., & Rechberger, H. (2019). Measuring the circular economy: A multiple correspondence analysis of 63 metrics. Journal of Cleaner Production, 210, 200–216. https://doi.org/10.1016/j.jclepro.2018.10.357

Philp, J., & Winickoff, D. E. (2018). Realising the circular bioeconomy. OECD Science, Technology and Industry Policy Papers, 60, 1–74. https://doi.org/10.1787/31bb2345-en

Saidani, M., Yannou, B., Leroy, Y., Cluzel, F., & Kendall, A. (2019). A taxonomy of circular economy indicators. Journal of Cleaner Production, 207, 542–559. https://doi.org/10.1016/j.jclepro.2018.10.014

Szabó, A. (2019). Körforgásos gazdaság. https://www.parlament.hu/documents/10181/1828247/Infokorkep_Fenntarthato_fejlodes_mezogazdasag.pdf/968bce46-84fe-4ba0-f93a-79225064c7de [accessed January 12 2023]

The Ellen MacArthur Foundation. (2013). Towards a circular economy: Economic and business rationale for accelerated transition. Cowes: The Ellen MacArthur Foundation.

Vanhamäki, S., Virtanen, M., Luste, S., & Manskinen, K. (2020). Transition towards a circular economy at a regional level: A case study on closing biological loops. Resources, Conservation & Recycling, 156, 1–11. https://doi.org/10.1016/j.resconrec.2020.104716

Washington, H. (2015). Demystifying sustainability: Towards real solutions. London: Routledge.

Wells, P., & Seitz, M. (2005). Business models and closed‐loop supply chains: A typology. Supply Chain Management: An International Journal, 10(4), 249–251. http://dx.doi.org/10.1108/13598540510612712