Corporate Sustainability Reporting provides essential data for academic and empirical research on sustainability and the still-growing adoption of the circular economy by companies. Despite the wide attention that the circular economy receives from the academy, a systematization and hierarchy of the strategies that embrace the sustainable circular economy are still necessary. In addition, there is a limitation of research on the analysis of Corporate Sustainability Reporting in emerging economies. In this study, fifty sustainable circular economy strategies emerged from a systematic literature review, arranged among nine categories. The differential of the identified strategies is the expansion of strategies for a sustainable circular economy vision. Then, 51 Corporate Sustainability Reporting from 17 multinational companies operating in Brazil in 2016, 2018 and 2020 were analyzed to identify companies’ adoption of these strategies. The Corporate Sustainability Reporting analysis results suggest that companies operating in Brazil are directing significant efforts toward a sustainable circular economy. Based on these two results and the theory of business process management, we proposed the Business Process for Sustainable Circular Economy framework.

This paper addresses Green Growth and Agriculture in Brazil, analysing the National Plan for Low Carbon Emission in Agriculture (ABC Plan). The main focus is to detail the structure and actions proposed and implemented by the ABC Plan, and also to identify its economic, environmental and social effects. Using a qualitative research approach, desk research was conducted through reports, newspaper articles, and official documents from the Brazilian government and the Brazilian Agricultural Research Corporation (EMBRAPA). The outcomes indicated that the ABC Plan did not address the main components of the literature on green growth policies, such as proper training of human resources in sustainable agricultural techniques, and access to financial support for promoting the implementation of sustainable agriculture systems. The lack of participation of local institutions in the creation and implementation of the ABC Plan is also pointed out.