Circular economy promotion and disclosure among Canadian municipalities

IF 5.2 4区 管理学 Q1 BUSINESS, FINANCE Sustainability Accounting, Management and Policy Journal Pub Date : 2024-04-19 DOI:10.1108/sampj-06-2023-0445
Camélia Radu, Gulliver Lux
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Abstract

Purpose

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

Design/methodology/approach

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Findings

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Practical implications

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

Social implications

The public sector could learn from the private sector’s best practices regarding CE.

Originality/value

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

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加拿大市政当局的循环经济宣传和信息披露
目的 市政当局有可能成为循环经济(CE)的典范。本文旨在研究市议会的特征对市政当局披露和推广循环经济的影响。设计/方法/途径本文基于资源依赖和上层建筑理论。研究结果市议员在环境或可持续发展方面的教育程度和经验可能会影响行政首长披露,而他们的部门成员身份(公共或私营)会调节行政首长披露与市议员经验之间的关系。私营企业比公共部门更广泛地应用了行政首长协调会的原则,因此私营企业的成员资格可能会强化这种经验。私营企业议员人数较多的市议会似乎在透明度问题上表现得更好,在其公共网站上披露的行政长官信息也更多。社会影响公共部门可以借鉴私营部门在行政长官方面的最佳实践。原创性/价值本文提供了市政当局在行政长官方面的透明度和参与度的实证证据,为相关文献做出了贡献。作者将资源依赖和上层建筑理论延伸到了公共组织这一新环境中。
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来源期刊
CiteScore
9.50
自引率
6.70%
发文量
38
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