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Keywords: Circular economy
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Journal Articles
Journal Articles
Journal Articles
Journal Articles
Journal Articles
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...

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