Supplementary Bibliographic Dataset: Secondary Sources Supporting the Governance–Capability Model

This dataset presents a curated collection of 51 principal secondary sources that informed the thematic synthesis, conceptual development, theoretical framing, and retrospective analytical case reconstructions underpinning the proposed Governance–Capability Model. The collection comprises peer-reviewed journal articles, corporate sustainability reports, policy documents, and methodological references published between 1985 and 2025. Sources were selected based on their conceptual relevance to Circular Economy (CE)–Environmental, Social, and Governance (ESG) integration, governance mechanisms, dynamic capabilities, methodological rigour, and the documentary evidence supporting the illustrative retrospective analytical case reconstructions presented in the associated manuscript. This dataset is provided to enhance transparency and research traceability by documenting the principal secondary evidence underpinning the study. It complements the associated manuscript by enabling readers to identify the key documentary sources that informed the model's conceptual development and supporting analyses.