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Evaluation of circular business model: Theory of Change approach
(2022-06-05) MATTOS, C. A.; Gabriela Scur; ALBUQUERQUE, T. L. M.
© 2022 Elsevier LtdThe transition from linear to circular business models, in which companies match the financial return with positive socio-environmental impact, is increasing. From this perspective, investing in projects or organizations aligned with the principles of circularity can be characterized as impact investments. However, a challenge that emerges for these investments that is gaining increasing prominence in the academic and corporate environment is related to the development of an efficient evaluation model concerning its real impact on business. Based on the Theory of Change and in the context of circular business models, this paper aims at proposing an integrative tool to evaluate impact investments and applying it to a circular business of the home appliance segment. The articulation between the ToC and circular business models can support the structuring of an evaluation model on the production logic of the desired (economic, environmental, and social) impact. Results present that an integrative tool can provide a way for companies, institutions and investors to compare the impact investment opportunities related to Circular Business Model.