Reporting, estrategia y desempeño de economía circular en empresas agroalimentarias: análisis desde el enfoque teórico basado en recursos naturales
Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach
Agencias de apoyo
- Spanish Ministryof Science and Innovation under the project PID2019-107822RB-I00 CIRCULARTAX
- Regional Government of Aragón under “Socio economy and Sustainability-S33- 20R” research group
Resumen
Es creciente el interés por la Economía Circular (EC) como paradigma para alcanzar la sostenibilidad. El sector agroalimentario, por sus características y trascendencia, está avanzando hacia un modelo de negocio circular. La teoría basada en recursos naturales puede proveer una base teórica para explicar por qué las organizaciones adoptan la EC en sus estrategias de negocio.
Este estudio examina en qué medida organizaciones pertenecientes al sector agroalimentario utilizan información circular para traducir su estrategia de EC en un mejor desempeño ambiental y económico. Para ello, se aplicó un cuestionario a 238 organizaciones argentinas, procesando los datos con ecuaciones estructurales.
Los resultados muestran que la fijación de una estrategia de EC, en base a la teoría de recursos naturales, afecta positivamente el desempeño económico y ambiental. Además, la información contable circular tiene un efecto indirecto significativo sobre el desempeño, mejorando las estrategias de economía circular con un enfoque basado en recursos naturales.
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