Multi-Layer Stream Mapping (MSM) and Overall Circularity Index (OCI) Application for a Conjoint Efficiency and Circularity Assessment: A Textile Use-Case

This study aims to test and analyze the impact of Sustainability Dimension Disclosure consisting of Economic Dimension, Social Dimension, and Environmental Dimension as well as Operational Efficiency and Leverage on the Financial Stability of Energy Sector Companies in Indonesia. The assessment of the quality of the hunting dimension is carried out using the POJK Number 51 / POJK.03 / 2017 assessment index, Operational Efficiency is obtained by looking at the proportion of operational expenses to operational income while Leverage is obtained using the DAR calculation. This study is based on an analysis of panel data on the desire performance indicators and financial data of 65 Energy Sector Companies listed on the Indonesia Stock Exchange during 2021-2023. All data are obtained from the Sustainability Report and Integrated Annual Report, while financial data are obtained from the Financial Statements. The results found that Disclosure of Economic, Social, and Environmental Dimensions as well as Operational Efficiency have no effect on Financial Stability, but Leverage has a significant negative effect on Financial Stability.

The contribution of material circularity to sustainability—Recycling and reuse of textiles

Objective: This study aims to build, with the opinion of experts, a weighting of the economic, social and environmental dimensions of the Sustainable Development model that should prevail in Small and Medium Enterprises, SMEs, when prioritizing their sustainable objectives. Theoretical Framework: The Triple Bottom Line, TBL, considers economic, environmental and social aspects equally in companies, and in the case of SMEs this research considers that the three aspects should have an equivalent value in any attempt at sustainability assessment. Method: The Delphi method was applied to a semi-random sample of 9 experts in economic, environmental and social areas, who assigned importance weights to different sustainability indicators based on the Global Reporting Initiative Standards, GRI, for the economic, social and environmental dimensions. Results and Discussion: The findings reveal a positive inclination towards equity in the TBL dimensions, with approximate weightings relative to each other, 32% in the economic dimension, 36% in the environmental dimension, and 32% in the social dimension. Research Implications: Expert perspectives are discussed from an interdisciplinary approach, providing insight into academic opinions regarding sustainability assessment. Originality/Value: This study contributes to the literature by proposing a weighting of the values ​​of each indicator of the GRI Standard through a consultation with experts using a Delphi Method, with an interdisciplinary approach to address the problem of sustainability.

Community capitals and (social) sustainability: Use and misuse of asset-based approaches in environmental management

Globally the dominant economy is linear, which is connected to most environmental problems. A sustainable alternative is a circular economy. To move towards a circular economy, there needs to be focus on the economic, environmental, and social dimension. However, the social dimension is often not included in this transition. A transition lab can fulfil this gap by including the social dimension in the transition towards a circular economy. As a transition lab plays a significant role in this, insight should be created into which criteria are important for the organisation of this lab. To gain insights into these criteria, data was gathered through a qualitative research design that included interviews, observations, and desk research. From the gathered data derived thirteen criteria that should be looked at when organising a transition lab. However, three criteria were mentioned in at least two out of the three categories of Stufflebeam’s evaluation theory and should be prioritised when organising a transition lab. The first criterion is expectation management, for which transparency about the main theories of the transition lab is needed. The second criterion is the selection process of participants because this will build the foundation of the lab. The third criterion is monitoring the transition lab throughout the whole process by an external person, which means this person does not have an interest in the outcomes of the transition lab.

Production systems prioritize economic efficiency, often overlooking environmental sustainability. Growing environmental awareness has led to circular production systems that integrate economic and ecological goals. This study presents a sustainable production–inventory model for a two-echelon supply chain with a manufacturer and retailer, incorporating remanufacturing under carbon emissions regulations. The manufacturing process follows a price and time-dependent demand while remanufacturing relies on a circularity index demand. Two model variants are analyzed using Hessian algorithms, combining cap-and-trade and carbon tax policies with different demand rates and profit functions. Results show that maximum profit occurs under cap-and-trade, despite an 82.20% circularity index. Carbon regulations effectively reduce emissions but slightly lower profitability. This study highlights the need to optimize inventory and remanufacturing decisions to balance economic and environmental goals within a circular economy.

The circular economy (CE) promotes sustainable development through resource efficiency, waste reduction, and material reuse. While CE frameworks have been widely studied in developed countries, their application in developing countries faces challenges related to infrastructure, policies, and socio‐economic conditions. This study utilizes systematic literature review (SLR), examining 110 peer‐reviewed articles (2019–2024) through the PICOC framework and PRISMA methodology. The results show that India (14 publications) and China (10 publications) are the most active contributors for the topics among developing countries. Most studies focus on environmental indicators, while social dimensions such as informal sector engagement remain underexplored. Key barriers include data limitations, fragmented policies, and weak infrastructure. This review recommends the development of localized CE indicators that incorporate informal sector dynamics and policy harmonization. The novelty of this study lies in mapping CE index trends in developing countries and proposing an inclusive, context‐sensitive framework for future CE assessment and policy formulation.

The textile industry is an important part of the global economy, but it is also one of the largest polluters on the planet. Beginning a move toward sustainable practices, in light of the global issues: climate change, resource limitation and social inequality, there is a need for the apparel and textile industry to have a balance among economic growth, eco-logical balance, and social equity. This research would provide a holistic understanding of the sustainability challenges and benefits in the textile industry and best practices by tackling the economic, social, and environmental dimensions of sustainable development. This study employed a qualitative content analysis methodology. The analysis was performed on 47 peer-reviewed articles between the years of 2020 and 2025 using NVivo 14. Using a mix of bibliometric techniques, keyword co-occurrence analysis, and thematic coding, this analysis identifies primary sustainability challenges, benefits, and best practices. The major challenges include high production cost, the absence of policy enforcement, and high carbon emissions. Sustainability projects can have tremendous benefits, including increased brand reputation, decreased costs, and improved worker well-being. Best practice examples discussed in the research include circular economy models, sustainable innovation, ethical employment policies, and green financing. Creating a microcosm of sustainable textiles requires policymakers and industry leaders to implement more rigid regulations, provide financial incentives, and invest in new technologies. The paper contributes existing literature regarding sustainability in the textile industry from the economic, social, and environmental dimensions. Through these insights, stakeholders can reproduce and implement good practices that allow for a sustainable textile sector.

The circular economy is presented as the sustainable solution as opposed to the current linear model of production and resource management, whose effects impact negatively on the economic, social and environmental dimensions. Through a systematic review of the literature, this article aims to unify and to uncover the available evidence on innovation in relation to the circular economy and to determine those aspects that remain unexplored or should be studied in more depth in order to be able to continue to make progress in this field. Thus, it was found that although the circular economy is at an early stage of implementation, both its benefits and drivers as well as its challenges and barriers to implementation have already been investigated. More importantly, it was found that ecological innovations, which reduce the environmental impact of production and consumption activities, are necessary for the research of new business models and new ways of operating in supply chains that allow closing the circle and taking advantage of all the waste, such as the system of products and services, dynamic capabilities, 3D printing, the biography of the product and the software recycling. To achieve this goal, the evidence shows that it is mandatory to raise awareness of the situation, especially through marketing actions, as well as for companies, including SMEs, to be willing to act together and to align their interests. Implications for Central European audience: The United Nations 2030 Agenda includes 17 Sustainable Development Goals (SDGs), according to which countries should implement the circular economy in order to move towards greater sustainability. In this context, European Union is key for this development, as it is one of the world’s major power. This article aims to unify and uncover the available evidence on innovation in relation to the circular economy and to determine those aspects that remain unexplored or should be studied in more depth. By doing so, it will be able to continue to make progress in the framework of the circular economy, enabling the achievement of the ODS. In addition, the majority of the articles reviewed take place in Europe.

Circular economy indicators for organizations considering sustainability and business models: Plastic, textile and electro-electronic cases

Multidimensional assessment of sustainability is a way to reconcile the need for simultaneous consideration of various indicators of progress beyond GDP growth with a policy focused visualization of multi-dimensional trends in a clear and transparent manner. The various composite measures used for sustainability assessment often hide the trade-offs between economic, social and environmental dimensions of sustainability. This chapter discusses indicators used for sustainability analysis at the macro scale and offers a multi-criteria sustainability assessment framework. It discusses results that were obtained in sustainability assessments for the USA, Brazil, China, France, Germany, Britain and Russia. The Multicriteria Decision Aid tool, Aggregated Preference Index System (APIS) is used for the assessment with the following three headline indicators: GDP per capita; CO2 emissions and Life Expectancy at birth. The indicators represent economic, environmental and social dimensions respectively. The multidimensional assessment is designed with two different policy priorities: priority of economic over environmental and social dimension versus priority of environmental and social dimensions over economic. Results help to identify countries, where economic development happened at the expense of environmental and social dimension and lead to policy conclusions.

This study investigates the direct and indirect effects between economic, social and environmental dimensions of triple bottom line (TBL), based on a questionnaire survey and cross‐industrial sample in Sweden. The analyses apply partial least squares structural equation models. The study tests the direct and indirect effects between economic, social, and environmental dimensions of TBL and offers additional validity and reliability to establish the measurement and structural properties between the dimensions of TBL. The study extends earlier findings by explicitly discussing how the three TBL goals relate to each other and shows how the dynamic capability view can be a fruitful lens to investigate business sustainability. Some differences in sustainability business practices caused by differences in national cultures are identified. Sustainability reporting in a strong uncertainty avoidance (UA) country happens in accordance with regulations and laws. Conversely, for weak UA cultures, reporting and compliance with regulations are ways to build trust with stakeholders. That is, reporting is more transparent and widespread in weak UA countries. The study also provides a foundation to guide companies' actions of business sustainability. The model shows companies how to establish the order of actions undertaken across economic, social, and environmental dimensions. In addition, it clarifies that the economic dimension exerts an effect on the social and environmental dimensions. The model also grasps long‐term economic performance by including competitiveness and brand value, while earlier research mainly has focused on more short‐term measurements as return on assets.

The use of digital tools in agroecological crop production can help mitigate current farming challenges such as labour shortage and climate change. The aim of this study was to map digital tools used in crop production, assess their impacts across economic, environmental, and social dimensions, and determine their potential as enablers of agroecology. A systematic search and screening process, following the Preferred Reporting Items for Systematic reviews and Meta-Analyses methodology, identified 453 relevant studies. The results showed that most digital tools are applied for crop monitoring (83.4%), with unmanned aerial vehicles (37.7%) and camera sensors (75.2% combined) being the most frequently used technologies. Farm Management Information Systems (57.6%) and Decision Support Systems (25.2%) dominated the tool categories, while platforms for market access, social networking, and collaborative learning were rare. Most tools addressed the first tier of agroecology, which refers to input reduction, highlighting a strong focus on efficiency improvements rather than systemic redesign. Although digital tools demonstrated positive contributions to social, environmental, and economic dimensions, studies concentrated mainly on economic benefits. Future research should investigate the potential role of digital technologies in advancing higher tiers of agroecology, emphasising participatory design, agroecosystem services, and broader coverage of the agricultural value chain.

Sustainability in the construction industry is a panacea that ensures balance between environmental, social and economic dimensions. Despite the recognition, the implementation of sustainable construction practices faces challenges due to persistent obstacles. It is on this premises that this paper seeks to assess the challenges confronting construction industry professionals in implementing sustainable practice on construction site with a view to develop strategies for improving their adoption and effectiveness. A quantitative research approach was adopted using self-administered structure questionnaires to collect data from experienced construction professionals registered with Green Building Council of Nigeria (GBCN). A mixture of Purposive and snowball sampling technique was employed to select professionals with requisite experience, knowledge and involvement on sustainable construction practice. Data was analysed using descriptive statistics which is relative importance index (RII), to rank the severity of various challenges. The study revealed that professionals encounter significant barriers across economic, environmental and social dimensions. Among factors identified were high initial costs, investment risks and limited awareness of life-cycle cost benefits emerged as the most severe economic challenges. Environmental barriers, including poor understanding of sustainable practices and inadequate access to sustainable materials, further constrain the implementation, social factors such as low prioritization, poor perception, and limited government support exacerbate the situation. The study concludes that overcoming these obstacles requires stronger policy frameworks, increased awareness and training, and collaborative stakeholder engagement. In addition to improvement of awareness and understanding of sustainable construction, the study recommends the need to organize seminars and conferences to educate professionals and stakeholders on the benefits and lifecycle costing on sustainable practice to enhance the effective implementation of sustainable construction practices in Nigeria.

The apparel value chain is essential for the livelihood of millions of workers around the globe. However, human rights violations and the lack of a sustained income by apparel workers demonstrate the poor working conditions present in this sector. Circular economy (CE) has been used by incumbent businesses and startups as a framework to achieve sustainability, thus contributing to its economic, environmental and social dimensions. However, there is a lack of knowledge on its social impact. Most of the literature assesses CE’s social impacts by focusing only on the number of jobs created. However, the majority of studies agree on the need to analyse further the quality and inclusivity aspects. This paper explores the social impact of the different circular strategies implemented in three countries. It assesses social impacts related to the quality of jobs, workers’ sustainable livelihood and gender equality and inclusion. Results corroborate that CE social ambition is low, and that current circular strategies follow the same feminisation and precariousness of working conditions found in the linear apparel value chain. Thus, policymakers and businesses alike need to strengthen their CE social ambition; coordinate policy and strategies with different countries stakeholders of the apparel value chain to minimise trade-offs; and safeguard a just circular transition. This research contributes to the body of literature on CE by introducing a social impact assessment framework for circularity called SIAF-CE⚥. Additionally, it provides evidence on the current CE social impact implemented by startups and incumbents in regional and global contexts.