Editorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy

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*Gallardo-Vázquez, D., & Sánchez-Domínguez, J.C. (2023). Bibliometric study of the link between Sustainability and Circular Economy: A contribution for current business model from the collaboration Enterprise-University. Revista de Contabilidad-Spanish Accounting Review, Special Issue: Sustainability Accounting, Accountability and Disclosure in a Circular Economy.

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Iacovidou, E., Velis, C. A., Purnell, P., Zwirner, O., Brown, A., Hahladakis, J., Millward-Hopkins, J., & Williams, P. T. (2017). Metrics for optimising the multi-dimensional value of resources recovered from waste in a circular economy: A critical review. In Journal of Cleaner Production (Vol. 166, pp. 910–938). https://doi.org/10.1016/j.jclepro.2017.07.100

*Jesse, F., Antonini, C., & Luque-Vílchez, M. (2023). A circularity accounting network: CO2 measurement along supply chains using machine learning. Revista de Contabilidad-Spanish Accounting Review, Special Issue: Sustainability Accounting, Accountability and Disclosure in a Circular Economy.

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Kravchenko, M., Pigosso, D. C., & McAloone, T. C. (2019). Towards the ex-ante sustainability screening of circular economy initiatives in manufacturing companies: Consolidation of leading sustainability-related performance indicators. Journal of Cleaner Production, 241, 118318. https://doi.org/10.1016/j.jclepro.2019.118318

Larrinaga, C., & Garcia-Torea, N. (2022). An ecological critique of accounting: The circular economy and COVID-19. Critical Perspectives on Accounting, 82, 102320. https://doi.org/10.1016/j.cpa.2021.102320

*Llena-Macarulla, F., Moneva-Abadía, J. M., Aranda-Usón, A., & Scarpellini, S. (2023). Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship. Spanish Accounting Review, 26(2), 200–212. https://doi.org/https://doi.org/10.6018/rcsar.467751

Marco-Fondevila, M., Llena-Macarulla, F., Callao-Gastón, S., & Jarne-Jarne, J. I. (2021). Are circular economy policies actually reaching organizations? Evidence from the largest Spanish companies. Journal of Cleaner Production, 285, 124858. https://doi.org/10.1016/j.jclepro.2020.124858

*Marco-Fondevila, M., Scarpellini, S., & Benito, D. (2023). ´“Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy’. Revista de Contabilidad-Spanish Accounting Review, Special Issue: Sustainability Accounting, Accountability and Disclosure in a Circular Economy.

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Scarpellini, S., 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, S., 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

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