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Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship

This study presents a model to measure Circular Economy (CE) in businesses from the point of view of both the range of activities and the intensity with which they are implemented to close material circles. The scope of CE is analysed from an environmental accounting approach with the aim of knowin...

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Autors principals: Fernando Llena-Macarulla, José M. Moneva, Alfonso Aranda-Usón, Sabina Scarpellini
Format: Artigo
Idioma:Inglês
Publicat: Universidad de Murcia 2023-07-01
Col·lecció:Revista de Contabilidad: Spanish Accounting Review
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Accés en línia:https://revistas.um.es/rcsar/article/view/467751
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