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1-8 of 8
Keywords: Circular economy
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Journal Articles
Sustainability Accounting, Management and Policy Journal 1–33.
Published: 06 November 2025
...Fátima Antelo; Marta Ferrer-Serrano; Lucas López-Manuel; Aitor Salesa Purpose The transition to circular economy (CE) models requires robust innovation ecosystems (IEs) that foster collaboration among diverse actors. This paper aims to map collaboration patterns within IEs for the CE (IECEs...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (7): 28–61.
Published: 02 January 2025
...Eva M. García-Granero; Laura Piedra-Muñoz; Emilio Galdeano-Gómez; Yolanda Sorroche-del-Rey Purpose This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to measure circularity...
Journal Articles
Julian M. Müller, Nikolai Kazantsev, Richard Allmendinger, Amirhossein Salehi-Amiri, Jacqueline Zonichenn Reis, Shaden Jaradat, Helena Bartolo, Paulo Jorge Da Silva Bartolo
Sustainability Accounting, Management and Policy Journal (2026) 17 (1): 23–48.
Published: 11 December 2024
... Circular economy Digital transformation Ecosystems By 2030, the implementation of the Circular economy is projected to provide a substantial $4.5tn increase in global GDP by generating jobs, improving the quality of life, reducing waste and creating growth opportunities in various sectors (BCG...
Journal Articles
Jéssica dos Santos Leite Gonella, Moacir Godinho Filho, Lucila Maria de Souza Campos, Gilberto Miller Devós Ganga
Sustainability Accounting, Management and Policy Journal (2024) 15 (5): 1118–1154.
Published: 16 September 2024
...Jéssica dos Santos Leite Gonella; Moacir Godinho Filho; Lucila Maria de Souza Campos; Gilberto Miller Devós Ganga Purpose This paper aims to explore global research on individuals’ awareness and behaviours related to the Circular Economy, aiming to deepen the understanding of how people engage...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (4): 987–1014.
Published: 25 July 2024
...Leanne Johnstone Purpose Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (4): 1016–1044.
Published: 19 April 2024
...Camélia Radu; Gulliver Lux Purpose Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion. Design/methodology/approach This paper is based...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (4): 660–694.
Published: 27 April 2023
...Giovanni Francesco Massari; Ilaria Giannoccaro Purpose Circular economy (CE) disclosure is becoming urgent for firms, but an accepted and recognized approach to address it is still missing, especially at small and medium enterprises (SMEs) level. This study aims to contribute to this issue...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2020) 11 (7): 1129–1158.
Published: 31 January 2020
...Sabina Scarpellini; Luz María Marín-Vinuesa; Alfonso Aranda-Usón; Pilar Portillo-Tarragona 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 dynamic capabilities theoretical...
