Integrating Zero-Waste Management into Corporate Governance: An Application of the MER Model of Integral Management and Governance

Authors

Matic Čufar
University of Maribor, Faculty of Economics and Business
https://orcid.org/0009-0009-6022-9943
Jernej Belak
University of Maribor, Faculty of Economics and Business

Synopsis

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.

Author Biographies

Matic Čufar, University of Maribor, Faculty of Economics and Business

Maribor, Slovenia. E-mail: matic.cufar@student.um.si

Jernej Belak, University of Maribor, Faculty of Economics and Business

Prof. Dr. Jernej Belak is the Vice-Dean for lnternational Cooperation at the Faculty of Economics and Business, University of Maribor (FEB UM), and a Full Professor of Corporate Governance and Strategic Management. He is also the Head of the Master's Specialization Strategic and Project Management and actively participates in the development of several international study programs and partnerships. His academic work spans teaching at the undergraduate and postgraduate levels, supervising master's and doctoral students, and leading curricular development in the fields of governance, strategic management, credibility, and corporate culture. He has significantly contributed to the integration of the MER Model of Integral Management into academic programs, research activities, and international collaborations. Prof. Dr. Belak's research focuses on corporate governance, strategic management, business ethics, credibility, and organizational culture. He is the author and co-author of scientific monographs, book chapters, and peer-reviewed articles, and has presented his work at numerous international conferences. His scholarly contributions build on and expand the MER Integral Management framework, with emphasis on sustainable and responsible business practices. As Vice-Dean for lnternational Cooperation, he is responsible for strengthening FEB UM's global engagement, coordinating international partnerships, developing double-degree programs, and enhancing student and staff mobility. Under his leadership, the faculty has expanded cooperation with numerous institutions in Europe and beyond, while also intensifying participation in international projects and academic networks. Prof. Dr. Belak is actively involved in organizing international academic events, including the annual lnternational Scientific Conference of FEB UM. He collaborates closely with foreign universities, international faculty, and professional organizations to promote knowledge exchange, cross-border research cooperation, and the internationalization of higher education.Through his academic work, leadership roles, and international engagement, Prof. Dr. Belak contributes to advancing high-quality research and modem governance practices, while fostering an internationally oriented academic environment at FEB UM.

Maribor, Slovenia. E-mail: jernej.belak@um.si

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Published

July 3, 2026

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Čufar, M., & Belak, J. (2026). Integrating Zero-Waste Management into Corporate Governance: An Application of the MER Model of Integral Management and Governance. In J. Belak & S. Oberman Peterka (Eds.), Sustainable Governance in the Age of Artificial Intelligence: Interdisciplinary Perspectives on ESG, Digital Transformation and Corporate Responsibility (pp. 187-212). University of Maribor Press. https://doi.org/10.18690/um.epf.7.2026.11