Financial Performance and the Circular Economy: The Moderating Role of the CSR Committee.

The purpose of this paper is to investigate the relationship between corporate circular economy (CE) practices and financial performance, and the moderating effect of corporate social responsibility (CSR) committee among European listed companies. Based on a sample of 567 firms over the period 2019–2023, the study found that financial performance is positively associated with CE scores, suggesting that it is an important driver of CE practices. Furthermore, the study found that CSR committee positively moderate the as-sociation between financial performance and CE scores, facilitating the integration sustainability into companies.