Supplementary Bibliographic Dataset

This dataset presents a curated subset of 85 secondary sources analysed during the thematic synthesis for this study. It includes peer-reviewed articles, corporate sustainability reports, policy documents, and methodological references published between 1985 and 2025. Sources were selected based on conceptual relevance to the CE–BE–ESG integration framework, methodological credibility, institutional authority, and sectoral diversity. Full bibliographic details (including DOIs where available) are provided in the main manuscript’s reference list.