...Sari Silvennoinen; Henri Teittinen; Hanna Lehtimäki Purpose The circular economy has become an established pathway toward sustainability. The purpose of this study is to understand how management accounting and control support the triple bottom line ( TBL ) approach in the context of the circular...

... and Müller, 2021). These principles are interrelated and interdependent. This definition supports the triple bottom line concept of sustainable development (Banerjee, 2002). The Brundtland Commission (Brundtland, 1987) first drew the attention of researchers and academics to sustainable development...