Digitalization as an enabler for circularity reporting

The circular economy (CE) promises to be a valuable concept to embrace in achieving desired sustainability development. It can be understood as a systematic approach to circular economic development that benefits businesses, society, and the environment, in order to build and rebuild overall system health. To better understand the relevance of the CE, businesses aim to establish CE reporting systems. These will report and communicate the credibility and impacts of their CE activities. The present master thesis examines which digital technologies are particularly beneficial in implementing a CE reporting system specifically aligned with the needs of small and medium-sized enterprises (SMEs). The explanation of CE reporting and its supporting digital technologies is based on a systematic literature review, and the main research subject is explored through expert interviews. The results show that various suitably applied digital technologies in the categories of data collection, data integration, and data analysis, as well as software solutions based on these technologies, can promote the implementation of a CE reporting system. Nevertheless, there remains a considerable need for action on an overarching level in CE conception in general. There is also a need to establish corresponding standards and frameworks for CE reporting, so that businesses can increasingly implement CE reporting systems with the support of digital technologies.