[HTML][HTML] Implementing circular economy in a regional context: A systematic literature review and a research agenda

S Arsova, A Genovese, PH Ketikidis - Journal of Cleaner Production, 2022 - Elsevier
Regions are the most important administrative units of the EU's development policies and so
far, have been extensively used for framing and implementing strategic priorities. However …

[HTML][HTML] Circular economy and financial aspects: A systematic review of the literature

BSM Gonçalves, FL Carvalho, PC Fiorini - Sustainability, 2022 - mdpi.com
The objective of this article is to analyze the pre-existing studies that investigate the link
between the circular economy and financial aspects in order to understand the evolution of …

[HTML][HTML] Dynamic capabilities and environmental accounting for the circular economy in businesses

S Scarpellini, LM Marín-Vinuesa… - … and Policy Journal, 2020 - emerald.com
Purpose This paper aims to define and measure the environmental capabilities that are
applied when the circular economy (CE) is introduced in businesses. Founded on the …

The progressive adoption of a circular economy by businesses for cleaner production: An approach from a regional study in Spain

A Aranda-Usón, P Portillo-Tarragona… - Journal of Cleaner …, 2020 - Elsevier
The literature on the circular economy at the micro-level has mainly focused on the analysis
of the circular business model and implementation of different circular-related practices, but …

Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective

S Scarpellini - Corporate Social Responsibility and …, 2022 - Wiley Online Library
Although several studies have approached the environmental or economic impacts derived
from the adoption of the circular economy's principles by businesses, the social dimension of …

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

F Llena-Macarulla, JM Moneva… - Revista de …, 2023 - revistas.um.es
Este trabajo presenta un modelo para medir la Economía Circular (CE) en las empresas
desde la perspectiva del rango de actividades y de la intensidad con que son …

A circularity accounting network: CO2 measurement along supply chains using machine learning: Una red de contabilidad de la circularidad: Medición del CO2 a lo …

FF Jesse, C Antonini, M Luque-Vilchez - Revista de Contabilidad …, 2023 - revistas.um.es
Este artículo propone utilizar un tipo de red de aprendizaje automático denominado redes
neuronales artificiales para diseñar una red de contabilidad de la circularidad. La red está …

Social indicators for businesses' circular economy: multi-faceted analysis of employment as an indicator for sustainability reporting

S Scarpellini - European Journal of Social Impact and Circular …, 2021 - ojs.unito.it
In recent years, the introduction of the circular economy's principles at the micro level is
receiving attention in different domains of business literature. Although several studies have …

[HTML][HTML] Circular economy assessment using project-level and organisation-level indicators for construction organisations: A systematic review

S Jayakodi, S Senaratne, S Perera… - Sustainable Production …, 2024 - Elsevier
Abstract The existing Circular Economy (CE) assessment frameworks developed in the
construction context are limited due to being confined to assessing one or a few aspects of a …

'Circular sustainability accounting'in businesses for a circular economy: a framework of analysis

A Aranda-Usón, JM Moneva, S Scarpellini - European Journal of Social …, 2022 - ojs.unito.it
The introduction of the circular economy by firms entails, among other issues, an evolution in
accounting and reporting since firms must implement specific activities to close the loops …