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Keywords: Circular indicators
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (7): 28–61.
Published: 02 January 2025
.... The framework obtained is applied on a Spanish agri-food sector survey to provide an empirical CE analysis at firm level. A partial least squares based-structural equation modelling method is applied. Findings The research suggests a set of circularity indicators to assess CE strategies at micro level...
