Circular Economy Disclosure and Sustainability Performance: The Role of CSR Committee in ASEAN

DOI

10.2991/978-2-38476-495-2_5How to use a DOI?

Keywords

circular economy disclosure; Sustainability performance; CSR committee; Manufacturing; ASEAN

Abstract

this research seeks to examine the impact of circular economy disclosure on sustainability performance With the CSR committee serving as a moderating variable in ASEAN manufacturing organizations. This study employs a quantitative descriptive approach. Six hundred seventy-five observations of ASEAN public manufacturing enterprises from 2019 to 2023 made up the study data. Multiple regression and a panel data technique were used to analyze the data. The research found that manufacturing enterprises in ASEAN were much more sustainable after disclosing their circular economy practices. Additionally, it has been shown that the CSR committee's moderating function enhances the correlation between disclosure of the circular economy and sustainability performance. Size and other control factors have a substantial impact on sustainability performance, while leverage, age, and GDP have little bearing on the matter. This research sheds light on how organizations, particularly those in the ASEAN manufacturing sector, may enhance their sustainability performance by open and honest disclosure of their circular economy practices and the proactive involvement of their CSR committee. That is why it is imperative that ASEAN manufacturing enterprises think about include more information on circular economy projects in their sustainability reports or annual reports. This shows that the firm cares about the environment, which may attract additional investors and has the potential to hasten the shift to a greener economy.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Tabah Rizki
AU  - Herlin Tundjung Setijaningsih
PY  - 2025
DA  - 2025/12/29
TI  - Circular Economy Disclosure and Sustainability Performance: The Role of CSR Committee in ASEAN
BT  - Proceedings of the International Conference on Economics, Business, Social, and Humanities 2025 (ICEBSH 2025)
PB  - Atlantis Press
SP  - 37
EP  - 49
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-495-2_5
DO  - 10.2991/978-2-38476-495-2_5
ID  - Rizki2025
ER  -