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DKUM
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Title:
Integrating zero-waste management into corporate governance : an application of the MER model of integral management and governance
Authors:
ID
Čufar, Matic
(
Author
)
ID
Belak, Jernej
(
Author
)
Files:
https://press.um.si/index.php/ump/sl/catalog/book/1126/chapter/1296
RAZ_Cufar_Matic_2026.pdf
(416,95 KB)
MD5: 6FA3515BF9678CF5EB0949822B5B1267
Language:
English
Work type:
Scientific work
Typology:
1.16 - Independent Scientific Component Part or a Chapter in a Monograph
Organization:
EPF - Faculty of Business and Economics
Abstract:
This paper examines how the MER model of integral management and governance (MER model) can be applied to assess the integration of zero-waste management into corporate governance. It evaluates whether waste reduction is addressed merely as an operational activity or embedded across political, strategic, and operational levels of management. Methodology: The study adopts a qualitative multiple case design based on content analysis of annual reports of selected companies. Waste-related disclosures (pursuant to ESRS requirements) were evaluated using the MER model to assess governance-level integration and cross-level coherence. Findings: The results indicate that companies predominantly address waste management at the operational level, while strategic integration and embedding at the political level remain limited. Value: The study demonstrates how the MER model can be applied to analyse zero-waste management as a governance issue rather than solely as a technical or environmental practice.
Publication status:
Published
Publication version:
Version of Record
Publication date:
03.07.2026
Year of publishing:
2026
Number of pages:
Str. 185-212
PID:
20.500.12556/DKUM-99003
UDC:
658.114:502.131.1
COBISS.SI-ID:
285955587
DOI:
10.18690/um.epf.7.2026.11
Publication date in DKUM:
24.07.2026
Views:
248
Downloads:
4
Metadata:
Categories:
Misc.
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Record is a part of a monograph
Title:
Sustainable governance in the age of artificial intelligence : interdisciplinary perspectives on ESG, digital transformation and corporate responsibility
Editors:
Jernej Belak, Sunčica Oberman-Peterka
Place of publishing:
Maribor
Publisher:
University of Maribor, University of Maribor Press
Year of publishing:
2026
ISBN:
978-961-299-166-1
COBISS.SI-ID:
283282435
Licences
License:
CC BY 4.0, Creative Commons Attribution 4.0 International
Link:
http://creativecommons.org/licenses/by/4.0/
Description:
This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Secondary language
Language:
Slovenian
Keywords:
zero waste
,
waste management
,
corporate governance
,
sustainability
,
MER model of integral management and governance
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