Towards An Operating Model For Attribution In Circular Economy

In this paper we explore the social dimension of sustainability in Circular Economy. Considering that the three known pillars of sustainability (social, environmental and economic) may have competing agendas and priorities, we argue that Circular Economy has a potential to act as a mitigation mechanism and offer a common ground so that these orthogonal pillars will be able to coexist in a corporate setting. We conject that attribution is a key concept in understanding the antecedents and factors affecting the adoption of Circular Economy strategies and policies within an organization. Following a review of the current state of research in attribution theory, we develop an operating model proposition in the context of Circular Economy.