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Keywords: Dynamic capabilities
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Journal Articles
Dynamic capabilities and environmental accounting for the circular economy in businesses
Open Access
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...
