Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship: ¿Reportar mediciones o midiendo para reportar? Medición interna de la Economía Circular desde una perspectiva de la contabilidad medioambiental y su interrelación

Fernando Llena-Macarulla; José M. Moneva; Alfonso Aranda-Usón; Sabina Scarpellini

doi:10.6018/rcsar.467751

Autores/as

Fernando Llena-Macarulla University of Zaragoza; Digital Society and Sustainability (IEDIS) https://orcid.org/0000-0001-8020-0229
José M. Moneva University of Zaragoza; Digital Society and Sustainability (IEDIS) https://orcid.org/0000-0003-1619-8042
Alfonso Aranda-Usón University of Zaragoza. CIRCE Research Institute https://orcid.org/0000-0001-6673-4945
Sabina Scarpellini University of Zaragoza. CIRCE Research Institute https://orcid.org/0000-0001-7077-5352

DOI: https://doi.org/10.6018/rcsar.467751

Palabras clave: Economía Circular, Contabilidad medioambiental, Memoria de sostenibilidad, Elaboración de informes

Agencias de apoyo

Spanish Ministry of Science and Innovation under the project PID2019- 107822RB-I00 CIRCULARTAX
Regional Government of Aragón under the project LMP159_21 CIRCLEMAPELECBAT- AR and “Socio-economy and Sustainability—S33- 20R” research group

Resumen

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 implementadas para el cierre de círculos de materiales. El alcance de CE ha sido analizado desde un enfoque de la contabilidad medioambiental con el objetivo de saber el grado de implantación de la CE y aumentar la comprensión de la relación entre la implementación de la CE en las empresas y el desarrollo de prácticas de contabilidad e información de gestión medioambiental (EMAR).
Los resultados de una encuesta dirigida a una muestra de empresas españolas han sido utilizados para analizar las prácticas de contabilidad e información medioambiental que pueden estar relacionadas con la implementación y medición de la CE, y con el progreso realizado por dichas compañías en el cierre de círculos de materiales y recursos. Los resultados principales muestran que las actividades de CE son generalmente adoptadas sin tener una visión global e integrada de los principios de la CE. Además, existe una correlación moderada entre el nivel de circularidad de las empresas y el desarrollo de las prácticas EMAR. Esta correlación es mayor cuanto mayor número de actividades de EMAR se han desarrollado, especialmente la implementación de sistemas de gestión ambiental o el desarrollo de políticas de transparencia y de información de sostenibilidad. Las empresas están adoptando progresivamente prácticas que están relacionadas con la CE, pero la falta de indicadores específicos no permite que las empresas contabilicen específicamente su efecto en el cierre de círculos.

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Acerete, B., Gasca, M., & Llena, F. (2019). Analysis of environmental financial reporting in the Spanish toll roads sector. Revista Espanola de Financiacion y Contabilidad, 48(4), 430-463. https://doi.org/10.1080/02102412.2019.1591880

Acerete, B., Llena, F., & Moneva, J. M. (2011). Environmental disclosure in financial statements: An analysis of Spanish toll motorway concessionaires. Transportation Research Part D: Transport and Environment, 16(7), 377-383. https://doi.org/10.1016/j.trd.2011.02.005

Adams, C. (2002). Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising. Accounting, Auditing & Accountability Journal, 15(2), 223-250. https://doi.org/10.1108/09513570210418905

Adams, C. A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing & Accountability Journal (Vol. 17). https://doi.org/10.1108/09513570410567791

Aranda-Usón, A., M. Moneva, J., Portillo-Tarragona, P., & Llena-Macarulla, F. (2018). Measurement of the circular economy in businesses: Impact and implications for regional policies. Economics and Policy of Energy and the Environment, 2(1), 187-205. https://doi.org/10.3280/EFE2018-002010

Aranda-Usón, A., Portillo-Tarragona, P., Marín-Vinuesa, L. M., & Scarpellini, S. (2019). Financial Resources for the Circular Economy: A Perspective from Businesses. Sustainability, 11(888), 1-23. https://doi.org/10.3390/su11030888

Aranda-Usón, A., Portillo-Tarragona, P., Scarpellini, S., & Llena-Macarulla, F. (2020). The progressive adoption of a circular economy by businesses for cleaner production: An approach from a regional study in Spain. Journal of Cleaner Production, 247(1), 119648. https://doi.org/10.1016/j.jclepro.2019.119648

Archel, P. (2003). Social and Enviromental information reporting of big size Spanish Pirms in the period 1994-1998. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 32(117), 571-601. https://doi.org/10.1080/02102412.2003.10779496

Azevedo, S.G., Godina, R., Matias, J.C. de O., (2017). Proposal of a sustainable circular index for manufacturing companies. Resources, 6, 1–24. https://doi.org/10.3390/resources604006

Bennett, M., & James, P. (1998). The green bottom line: Management accounting for environmental improvement and business benefit. Management Accounting, 76(10), 20-25. Retrieved from http://search.proquest.com/docview/195659067?accountid=28930

Bierer, A., Götze, U., Meynerts, L., & Sygulla, R. (2015). Integrating life cycle costing and life cycle assessment using extended material flow cost accounting. Journal of Cleaner Production, 108, 1289-1301. https://doi.org/10.1016/j.jclepro.2014.08.036

Birkin, F. (2001). Capitalism. Environmental Protection, 57, 47-57. https://doi.org/10.1002/sd.153

Bocken, N. M. P., Miller, K., Weissbrod, I., Holgado, M., & Evans, S. (2017). Business model experimentation for circularity: Driving sustainability in a large international clothing retailer. Economics and Policy of Energy and the Environment, 2017(1), 85-122. https://doi.org/10.3280/EFE2017-001006

Burritt, R., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting - Links between business actors and environmental management accounting tool. Australian Accounting Review, 12(2), 39-50. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x

Burritt, R. L. (2004). Environmental management accounting: Roadblocks on the way to the green and pleasant land. Business Strategy and the Environment, 13(1), 13-32. https://doi.org/10.1002/bse.379

Burritt, R. L., & Saka, C. (2006). Environmental management accounting applications and eco-efficiency: case studies from Japan. Journal of Cleaner Production, 14(14), 1262-1275. https://doi.org/10.1016/j.jclepro.2005.08.012

Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946-967.

Christ, K.L., Burritt, R.L., (2015). Material flow cost accounting: A review and agenda for future research. J. Clean. Prod., 108, 1378-1389. https://doi.org/10.1016/j.jclepro.2014.09.005

Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41(1), 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007

Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organisations and Society, 33(4-5), 303-327. https://doi.org/10.1016/j.aos.2007.05.003

Contrafatto, M., & Burns, J. (2013). Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research, 24(4), 349-365. https://doi.org/10.1016/j.mar.2013.10.004

Criado-Jiménez, I., Fernández-Chulián, M., Husillos-Carqués, F. J., & Larrinage-González, C. (2008). Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001-2003). Journal of Business Ethics, 79(3), 245-262. https://doi.org/10.1007/s10551-007-9375-7

Cullen, D. D., & Whelan, C. (2006). Environmental management accounting: The state of play. Journal of Business & Economics Research, 4(10), 1-6. Retrieved from http://www.journals.cluteonline.com/index.php/JBER/article/view/2698

Daddi, T., Nucci, B., & Iraldo, F. (2017). Using Life Cycle Assessment (LCA) to measure the environmental benefits of industrial symbiosis in an industrial cluster of SMEs. Journal of Cleaner Production, 147(1), 157-164. https://doi.org/10.1016/j.jclepro.2017.01.090

Deegan, C. (2014). An overview of legitimacy theory as applied within the social and environmental accounting literature. Sustainability Accounting and Accountability, 248-272.

Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65-87. https://doi.org/10.1016/j.cpa.2016.06.005

DiMaggio, P. J., & Powell, W. W. (1983). DiMaggio and Powell_1983_The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2), 147-160.

Elia, V., Gnoni, M. G., & Tornese, F. (2017). Measuring circular economy strategies through index methods: A critical analysis. Journal of Cleaner Production, 142, 2741-2751. https://doi.org/10.1016/j.jclepro.2016.10.196

Ellen MacArthur Foundation. (2015a). Delivering the Circular Economy: A Toolkit for Policymakers. Delivering the Circular Economy: A Toolkit for Policymakers.

Ellen MacArthur Foundation. (2015b). Towards a Circular Economy - Economic and Business Rationale for an Accelerated Transition.

European Comission. The European Green Deal. Communication from the European Commission. COM(2019) 640 final, Communication from the Commission to the European Parliament, the Eruopean Council, the Council, the European Economic and Social Committee and the Committee of the Regions. COM(2019) 640 final § (2019). https://doi.org/10.2307/j.ctvd1c6zh.7

European Commission. (2015). An EU action plan for the circular economy. COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS - COM(2015) 614 Final. https://doi.org/10.1017/CBO9781107415324.004

European Commission. (2018a). Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee snd the Committee of the Regions: A European Strategy for Plastics in a Circular Economy. COM(2018) 28 Final, SWD(2018)(1), 1-18. https://doi.org/10.1021/acs.est.7b02368

European Commission. (2018b). Report on Critical Raw Materials and the Circular Economy - SWD(2018) 36 final. Retrieved from file:///C:/Users/mmlg2/Downloads/swd2018-36-part2_en.pdf

European Commission. (2020). The New Circular Economy Action Plan, (09-2020).

European Parliament. (2015). Circular economy package Four legislative proposals on waste.

Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. https://doi.org/10.1108/09513571011080180

Franco, M. A. (2017). Circular economy at the micro level: A dynamic view of incumbents' struggles and challenges in the textile industry. Journal of Cleaner Production, 168(1), 833-845. https://doi.org/10.1016/j.jclepro.2017.09.056

Franklin-Johnson, E., Figge, F., & Canning, L. (2016). Resource duration as a managerial indicator for Circular Economy performance. Journal of Cleaner Production, 133, 589-598. https://doi.org/10.1016/j.jclepro.2016.05.023

Garcés-Ayerbe, C., Scarpellini, S., Valero-Gil, J., & Rivera-Torres, P. (2016). Proactive environmental strategy development: from laggard to eco-innovative firms. Journal of Organizational Change Management, 29(7), 1-17. https://doi.org/10.1108/JOCM-05-2016-0081

Geng, Y., Fu, J., Sarkis, J., & Xue, B. (2012). Towards a national circular economy indicator system in China: An evaluation and critical analysis. Journal of Cleaner Production, 23(1), 216-224. https://doi.org/10.1016/j.jclepro.2011.07.005

Gibson, K. C., & Martin, B. A. (2004). Demonstrating value through the use of environmental management accounting. Environmental Quality Management, 13(3), 45. https://doi.org/10.1002/tqem.20003

Gimeno, J. Á., Llera, E., & Scarpellini, S. (2018). Investment Determinants in Self-Consumption Facilities: Characterisation and Qualitative Analysis in Spain. Energies, 11(8), 2178. https://doi.org/10.3390/en11082178

Government, S. (2020). Estrategia Española de Economía Circular. ESPAÑA CIRCULAR 2030 Por un #FuturoSostenible.

Gray, R., Adams, C., & Owen, D. (2018). Social and environmental accounting. In The Routledge Companion to Critical Accounting (pp. 243-259). https://doi.org/10.4324/9781315775203-14

Gray, R., Owen, D., & Adams, C. (2009). Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting. Advances in Environmental Accounting and Management (Vol. 4). Elsevier. https://doi.org/10.1108/S1479-3598(2010)0000004005

Haupt, M., Vadenbo, C., & Hellweg, S. (2017). Do We Have the Right Performance Indicators for the Circular Economy?: Insight into the Swiss Waste Management System. Journal of Industrial Ecology, 21(3), 615-627. https://doi.org/10.1111/jiec.12506

Higgins, C., & Larrinaga-González, C. (2014). 16 Sustainability reporting. Sustainability Accounting and Accountability, 273.

Huysman, S., De Schaepmeester, J., Ragaert, K., Dewulf, J., & De Meester, S. (2017). Performance indicators for a circular economy: A case study on post-industrial plastic waste. Resources, Conservation and Recycling, 120(1), 46-54. https://doi.org/10.1016/j.resconrec.2017.01.013

Katz Gerro, T., & López Sintas, J. (2019). Mapping circular economy activities in the European Union: Patterns of implementation and their correlates in small and medium-sized enterprises. Business Strategy and the Environment, 28(1), 485-496. https://doi.org/10.1002/bse.2259

Khan, O., Daddi, T., & Iraldo, F. (2020). Microfoundations of dynamic capabilities: Insights from circular economy business cases. Business Strategy and the Environment, (September 2019), 1-15. https://doi.org/10.1002/bse.2447

Kornberger, M., & Carter, C. (2010). Manufacturing competition: How accounting practices shape strategy making in cities. Accounting, Auditing and Accountability Journal, 23(3), 325-349. https://doi.org/10.1108/09513571011034325

Kristensen, H. S., & Mosgaard, M. A. (2020). A review of micro level indicators for a circular economy - moving away from the three dimensions of sustainability? Journal of Cleaner Production, 243, 118531. https://doi.org/10.1016/j.jclepro.2019.118531

Latan, H., Chiappetta Jabbour, C. J., Lopes de Sousa Jabbour, A. B., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2018.01.106

Lerner, J., Stern, S., & Nelson, R. R. (2013). Some Features of Research by Economists on Technological Change Foreshadowed by The Rate and Direction of Inventive Activity. In university of Chicago Press (Ed.), The Rate and Direction of Inventive Activity Revisited (pp. 35-42). Chicago (USA). https://doi.org/10.7208/chicago/9780226473062.003.0003

Lieder, M., & Rashid, A. (2016). Towards circular economy implementation: A comprehensive review in context of manufacturing industry. Journal of Cleaner Production, 115, 36-51. https://doi.org/10.1016/j.jclepro.2015.12.042

Linder, M., Sarasini, S., & van Loon, P. (2017). A Metric for Quantifying Product-Level Circularity. Journal of Industrial Ecology, 21(3), 545-558. https://doi.org/10.1111/jiec.12552

Linder, M., & Williander, M. (2017). Circular Business Model Innovation: Inherent Uncertainties. Business Strategy and the Environment, 26(2), 182-196. https://doi.org/10.1002/bse.1906

Llena, F., Moneva, J. M., & Hernandez, B. (2007). Environmental disclosures and compulsory accounting standards: The case of Spanish annual reports. Business Strategy and the Environment, 16(January 2006), 50-63. https://doi.org/10.1002/bse.466

Llena Macarulla, F. (2008). El papel de la contabilidad en la gestión medioambiental de la empresa: propuesta y evidencia empírica. Revista de Contabilidad y Dirección, 7(7), 103-134. Retrieved from http://dialnet.unirioja.es/servlet/extart?codigo=3127470

Lopez-Valeiras, E., Gomez-Conde, J., & Naranjo-Gil, D. (2015). Sustainable Innovation, Management Accounting and Control Systems, and International Performance. Sustainability, 7(3), 3479-3492. https://doi.org/10.3390/su7033479

Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237-248. https://doi.org/10.1016/j.jclepro.2016.05.008

Marco-Fondevila, M., Llena-Macarulla, F., Callao-Gastón, S., & Jarne-Jarne, J. I. (2020). Are Circular Economy policies actually reaching organisations? Evidence from the largest Spanish companies. Cleaner Production, IN PRESS, 124658. https://doi.org/10.1016/j.jclepro.2020.124858

Marco-Fondevila, M., Moneva-Abadía, J. M., & Llena-Macarulla, F. (2020). Accounting for Carbon Footprint Flows in Wine Production Process. Case Study in Spanish Winery. Applied Sciences, 10(23), 8381. https://doi.org/10.3390/app10238381

Marco-Fondevila, M., Moneva Abadía, J. M., & Scarpellini, S. (2018). CSR and green economy: Determinants and correlation of firms' sustainable development. Corporate Social Responsibility and Environmental Management, 25(1), 1-16. https://doi.org/10.1002/csr.1492

Marco, M., Moneva, J. M., & Scarpellini, S. (2019). Environmental disclosure and Eco-innovation interrelation . The case of Spanish firms. Spanish Accounting Review, 22(1), 71-85. https://doi.org/10.6018/rcsar.22.1.354321

Marrucci, L., Daddi, T., & Iraldo, F. (2019). The integration of circular economy with sustainable consumption and production tools: Systematic review and future research agenda. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2019.118268

Miller, P., & O'Leary, T. (2007). Mediating instruments and making markets: Capital budgeting, science and the economy. Accounting, Organisations and Society, 32(7-8), 701-734. https://doi.org/10.1016/j.aos.2007.02.003

Moneva, J. M., & Ortas, E. (2010). Corporate environmental and financial performance: a multivariate approach. Industrial Management & Data Systems, 110(2), 193-210. https://doi.org/10.1108/02635571011020304

Niero, M., & Kalbar, P. P. (2019). Coupling material circularity indicators and life cycle based indicators: A proposal to advance the assessment of circular economy strategies at the product level. Resources, Conservation and Recycling, 140(October 2018), 305-312. https://doi.org/10.1016/j.resconrec.2018.10.002

Ogunmakinde, O. E. (2019). A review of circular economy development models in China, Germany and Japan. Recycling, 4(3). https://doi.org/10.3390/recycling4030027

Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate Social and Financial Performance: A Meta-Analysis. Organisation Studies, 24(3), 403-441. https://doi.org/10.1177/0170840603024003910

Ormazabal, M., Prieto-Sandoval, V., Jaca, C., & Santos, J. (2016). An overview of the circular economy among SMEs in the Basque Country: A multiple case study. Journal of Industrial Engineering and Management, 9(5), 1047-1058. https://doi.org/10.3926/jiem.2065

Ormazabal, M., Prieto-Sandoval, V., Puga-Leal, R., & Jaca, C. (2018). Circular Economy in Spanish SMEs: Challenges and opportunities. Journal of Cleaner Production, 185, 157-167. https://doi.org/10.1016/j.jclepro.2018.03.031

Patten, D. M., & Shin, H. (2019, March). Sustainability Accounting, Management and Policy Journal's contributions to corporate social responsibility disclosure research: A review and assessment. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-01-2018-0017

Pauliuk, S. (2018). Critical appraisal of the circular economy standard BS 8001:2017 and a dashboard of quantitative system indicators for its implementation in organisations. Resources, Conservation and Recycling, 129(1), 81-92. https://doi.org/10.1016/j.resconrec.2017.10.019

Portillo-Tarragona, P., Scarpellini, S., Moneva, J., Valero-Gil, J., & Aranda-Usón, A. (2018). Classification and Measurement of the Firms' Resources and Capabilities Applied to Eco-Innovation Projects from a Resource-Based View Perspective. Sustainability, 10(9), 3161. https://doi.org/10.3390/su10093161

Qian, W., & Burritt, R. (2011). Lease and service for product life-cycle management: an accounting perspective. International Journal of Accounting and Information Management, 19(3), 214-230. https://doi.org/10.1108/18347641111169232

Qian, W., Hörisch, J., & Schaltegger, S. (2018). Environmental management accounting and its effects on carbon management and disclosure quality. Journal of Cleaner Production, 174, 1608-1619. https://doi.org/10.1016/j.jclepro.2017.11.092

Rehfeld, K.-M., Rennings, K., & Ziegler, A. (2007). Integrated product policy and environmental product innovations: An empirical analysis. Ecological Economics, 61(1), 91-100. https://doi.org/10.1016/j.ecolecon.2006.02.003

Rigamonti, L., Falbo, A., Zampori, L., & Sala, S. (2017). Supporting a transition towards sustainable circular economy: sensitivity analysis for the interpretation of LCA for the recovery of electric and electronic waste. International Journal of Life Cycle Assessment, 22(8), 1278-1287. https://doi.org/10.1007/s11367-016-1231-5

Rivera-Torres, P., Garces-Ayerbe, C., Scarpellini, S., & Valero-Gil, J. (2015). Pro-Environmental Change and Short- to Mid-Term Economic Performance: The Mediating Effect of Organisational Design Change. Organization & Environment, 28(3), 307-327. https://doi.org/10.1177/1086026615603867

Rossi, E., Bertassini, A. C., Ferreira, C. dos S., Neves do Amaral, W. A., & Ometto, A. R. (2020). Circular economy indicators for organisations considering sustainability and business models: Plastic, textile and electro-electronic cases. Journal of Cleaner Production, 247. https://doi.org/10.1016/j.jclepro.2019.119137

Scarpellini, S., & Romeo, L. M. (1999). Policies for the setting up of alternative energy systems in European SMEs: a case study. Energy Conversion and Management, 40(15), 1661-1668. https://doi.org/10.1016/S0196-8904(99)00059-X

Scarpellini, Sabina. (2021). Social indicators for businesses' circular economy: multi-faceted analysis of employment as an indicator for sustainability reporting. European Journal of Social Impact and Circular Economy, IN PRESS.

Scarpellini, Sabina, Marín-Vinuesa, L. M., Aranda-Usón, A., & Portillo-Tarragona, P. (2020). Dynamic capabilities and environmental accounting for the circular economy in businesses. Sustainability Accounting, Management and Policy Journal, 11(7), 1129-1158. https://doi.org/10.1108/SAMPJ-04-2019-0150

Scarpellini, Sabina, Portillo-Tarragona, P., Aranda-Usón, A., & Llena-Macarulla, F. (2019). Definition and measurement of the circular economy's regional impact. Journal of Environmental Planning and Management, 62(13), 2211-2237. https://doi.org/10.1080/09640568.2018.1537974

Scarpellini, Sabina, Valero-Gil, J., Moneva, J. M., & Andreaus, M. (2020). Environmental management capabilities for a "circular eco-innovation." Business Strategy and the Environment, 29(5), 1850-1864. https://doi.org/10.1002/bse.2472

Scarpellini, Sabina, Valero-Gil, J., Rivera-Torres, P., & Garcés-Ayerbe, C. (2017). Analysis of the generation of economic results in the different phases of the pro-environmental change process. Journal of Cleaner Production, 168, 1473-1481. https://doi.org/10.1016/j.jclepro.2017.09.114

Schaltegger, S, & Burritt, R. (2017). Contemporary environmental accounting: issues, concepts and practice.

Schaltegger, Stefan, Bennett, M., Burritt, R. L., & Jasch, C. (2008). Environmental Management Accounting (EMA) as a Support for Cleaner Production. In Environmental Management Accounting for Cleaner Production (pp. 3-26). https://doi.org/10.1007/978-1-4020-8913-8_1

Schaltegger, Stefan, & Burritt, R. L. (2010). Sustainability accounting for companies: Catchphrase or decision support for business leaders? Journal of World Business, 45(4), 375-384. https://doi.org/10.1016/j.jwb.2009.08.002

Schaltegger, Stefan, & Csutora, M. (2012). Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2012.06.024

Schaltegger, Stefan, Zvezdov, D., Etxeberria, I. A., Csutora, M., & Günther, E. (2016). Corporate carbon and climate accounting. Corporate Carbon and Climate Accounting. https://doi.org/10.1007/978-3-319-27718-9

Scott, W. R. (1995). Institutions and organisations. Foundations for organisational science. London: A Sage Publication Series.

Scott, W. R. (2014). Institutions and Organisations: ideas, interests and identities. Sage. https://doi.org/10.3917/mana.202.0204

Shih, D. H., Lu, C. M., Lee, C. H., Cai, S. Y., Wu, K. J., & Tseng, M. L. (2018). Eco-innovation in circular agri-business. Sustainability (Switzerland). https://doi.org/10.3390/su10041140

Stewart, R., & Niero, M. (2018). Circular economy in corporate sustainability strategies: A review of corporate sustainability reports in the fast-moving consumer goods sector. Business Strategy and the Environment, 27(7), 1005-1022. https://doi.org/10.1002/bse.2048

Su, B., Heshmati, A., Geng, Y., & Yu, X. (2013). A review of the circular economy in China: Moving from rhetoric to implementation. Journal of Cleaner Production, 42(1), 215-227. https://doi.org/10.1016/j.jclepro.2012.11.020

Triguero, A., Moreno-Mondéjar, L., & Davia, M. A. (2014). The influence of energy prices on adoption of clean technologies and recycling: Evidence from European SMEs. Energy Economics, 46, 246-257. https://doi.org/10.1016/j.eneco.2014.09.020

Unerman, J., Bebbington, J., & O'Dwyer, B. (2010). Sustainability accounting and accountability. Sustainability Accounting and Accountability. Routledge. https://doi.org/10.4324/9780203815281

Urbinati, A., Chiaroni, D., & Chiesa, V. (2017). Towards a new taxonomy of circular economy business models. Journal of Cleaner Production, 168(1), 487-498. https://doi.org/10.1016/j.jclepro.2017.09.047

Wagner, M. (2007). On the relationship between environmental management, environmental innovation and patenting: Evidence from German manufacturing firms. Research Policy, 36(10), 1587-1602. https://doi.org/10.1016/j.respol.2007.08.004

Witjes, S., & Lozano, R. (2016). Towards a more Circular Economy: Proposing a framework linking sustainable public procurement and sustainable business models. Resources, Conservation and Recycling, 112(1), 37-44. https://doi.org/10.1016/j.resconrec.2016.04.015

Yakhou, M., & Dorweiler, V. P. (2004). Environmental accounting: An essential component of business strategy. Business Strategy and the Environment, 13(2), 65-77. https://doi.org/10.1002/bse.395

Yuan, Z., Bi, J., Moriguichi, Y., & Zengwei Yuan, Jun Bi, and Y. M. (2006). The Circular Economy: A New Development Strategy in China. Journal of Industrial Ecology, 10(1-2), 4-8. https://doi.org/10.1162/108819806775545321

Zamfir, A.-M., Mocanu, C., & Grigorescu, A. (2017). Circular Economy and Decision Models among European SMEs. Sustainability, 9(9), 1507. https://doi.org/10.3390/su9091507

Zhao, H., Zhao, H., & Guo, S. (2017). Evaluating the comprehensive benefit of eco-industrial parks by employing multi-criteria decision making approach for circular economy. Journal of Cleaner Production, 142(4), 2262-2276. https://doi.org/10.1016/j.jclepro.2016.11.041

Zhou, Z., Zhao, W., Chen, X., & Zeng, H. (2017). MFCA extension from a circular economy perspective: Model modifications and case study. Journal of Cleaner Production, 149(1), 110-125. https://doi.org/10.1016/j.jclepro.2017.02.049

¿Reportar mediciones o midiendo para reportar? Medición interna de la Economía Circular desde una perspectiva de la contabilidad medioambiental y su interrelación