ReCIRCLA – Reporting, Financing and Procurement for Circular Change

How can reporting, financing, and procurement drive the circular transition instead of slowing it down?

At the same time, companies and public organizations are facing rapid changes in the form of new regulations, increased sustainability requirements, and growing climate and resource challenges. The ability to adapt and make well-informed decisions is therefore becoming increasingly important.

A key problem is that circularity often lacks concrete and measurable criteria in today's decision-making processes. Without clear goals, indicators, and follow-up structures, it is difficult to determine what is actually circular, how results should be followed up, and how circular initiatives can be compared, prioritized, and financed. The risk is that the transition will remain at the level of ambitions, pilot projects, or individual initiatives.

ReCIRCLA is based on the premise that real transition requires integration between three key control systems: sustainability reporting, financing, and procurement. When these are handled separately, conflicts of interest and uncertainty arise. When they are linked together, circular goals can be translated into concrete requirements, investment decisions, and follow-up routines—and thus become a natural part of organizations' everyday governance.

Together with the public sector, industry, and financial actors, ReCIRCLA is developing practical tools, criteria, and indicators that make circularity measurable, controllable, and investable. The project is based on co-creation, where researchers and practitioners work side by side in workshops, case studies, and design sprints. New working methods are tested directly in real organizations and integrated into actual decision-making processes, such as procurement criteria, sustainability reporting, and investment assessments.

Stena Recycling contributes in-depth knowledge of circular material flows, industrial implementation, and sustainability reporting, while ADDA Inköpscentral ensures that the project's results can be translated into concrete and useful procurement criteria for municipalities and regions.

ReCIRCLA is led by Luleå University of Technology in collaboration with Lund University, Stena Recycling, and ADDA Inköpscentral, with the support of a broad reference group. The project contributes to Agenda 2030, particularly goals 12 (sustainable consumption and production), 13 (climate action), and 11 (sustainable cities and communities).

In short, ReCIRCLA enables circularity where it actually matters—in decisions about what is procured, financed, and monitored.

Team and partners

Project manager:

Jeaneth Johansson, Professor of Accounting and Control, Luleå University of Technology (LTU)

Research partners:

Kristina Lygnerud, Adjunct Professor of Industrial and Financial Economics, Lund University (LTH)

Industry partner:

Stena Recycling AB – represented by Sara Davidsson, Sustainability & Compliance Director

Public partner:

ADDA Inköpscentral (CPB) – represented by Peter Nohrstedt, Head of Sustainability

Reference group (selection):

Ellen Einebrant, CEO, Swedish Recycling Industries · Tove Ahlström, Senior Sustainability Expert & EU Climate Pact Ambassador