Purpose: This study aims to analyze how the Environmental, Social and Governance (ESG) guidelines and the Circular Economy (CE) are being internalized in the companies that are part of the Corporate Sustainability Index – ISE B3, from the perspective of the stakeholder theory. Design/methodology/approach: Using a qualitative approach, the research was developed with data analysis collected from multiple sources: documentary research in sustainability reports and websites, application of a survey, and conducting in-depth interviews with managers of ISE organizations. Findings: ESG practices are internalized in the companies surveyed, highlighting aspects of waste management, relationship with communities and anti-corruption. CE practices are still at an early or intermediate stage of adoption. It was identified that in the ESG and circular dynamics, suppliers, customers and employees are primary stakeholders, which have a direct influence on the sustainability context of organizations. Integrating ESG with CE principles provides a systemic view of sustainability, going beyond fragmented approaches that treat ESG and CE as isolated initiatives. Originality/value: The contribution of the study is associated with managerial support for decision-making. The practical examples presented can be used as a benchmarking parameter, contributing to the planning of organizations that are in the process of transition to CE. The focus on the Brazilian Stock Exchange’s Corporate Sustainability Index (ISE B3) is an original contribution, given that most studies on CE and ESG focus on developed economies or specific sectors. The study offers valuable insights into how Brazilian companies – which operate in the context of regulatory challenges.

Background: Food waste is a situation that triggers certain controversy, considering that there is still a significant number of people who do not have access to healthy and nutritious food every day. The management of food leftovers from school lunches depends on the creation of measurement mechanisms. Thus, current characteristics of schools should be identified in order to mitigate and better manage these leftovers. This study addresses this gap, that is, it seeks to understand how food waste management is carried out in schools from a circular economy perspective. Methods: Focusing on the management of school lunches in municipal schools, this study aims to build an inductive interpretive theory in order to understand how schools promote food waste management. Results: Loss estimates and their monetization were identified and explained, and alternatives for waste recovery using the ReSOLVE framework were proposed. Conclusions: Therefore, it was assumed that the perspective of circularity is a possible and viable way to manage food waste in school lunches. Stakeholder engagement and awareness raising become necessary premises for success in the food circularity journey.