This paper explores the relationship between Circular Economy (CE) and Environmental, Social, and Governance (ESG) frameworks—a connection that remains ambiguous in both academic literature and practical application. This lack of clarity hinders corporate accountability and progress toward sustainability …

The Kunming-Montreal Global Biodiversity Framework, launched during the United Nations Biodiversity Conference in December 2022, encourages governments, companies and investors to publish data on their nature-related risks, dependencies and impacts. These disclosures are intended to drive businesses …