
Abstract— The operational environment of a firm directly influences the success experienced by its customers, suppliers, partners, and employees. A supply chain functions as the primary link in this context. Multinational corporations are disclosing their sustainability initiatives in accordance with the comprehensive directives established by the Global Reporting Initiative (GRI). Organizations use various communication channels, particularly those aimed at investors, to convey sustainability achievements while enhancing the openness of their expectations. This report evaluates the programs of the largest European multinational enterprises based on the Circular Economy. Employing a template analysis approach, the content of sustainability reports is scrutinized to construct a database of Circular Economy initiatives. Significant findings include the extent of implementation of these practices, the level of involvement of supply chain partners, and the reasons that have driven their acceptance. The study's results will provide metrics for executives and decision-makers in manufacturing businesses to assess sustainability or sustainable practices along the whole value chain. To enhance their brand image, profitability, and sustained engagement with diverse stakeholders, firms must assess sustainability. This will result in an increase in sustainability-oriented activities and disclosures. This study aims to delineate a model for a sustainable supply chain that incorporates economic, environmental, and social dimensions to enhance comprehension of the interactions among these three factors and the sustainability of supply chains.
