Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship
This study presents a model to measure Circular Economy (CE) in businesses from the point of view of both the range of activities and the intensity with which they are implemented to close material circles. The scope of CE is analysed from an environmental accounting approach with the aim of knowin...
Main Authors: | , , , |
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Formato: | Artigo |
Idioma: | English |
Publicado em: |
Universidad de Murcia
2023-07-01
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Colecção: | Revista de Contabilidad: Spanish Accounting Review |
Assuntos: | |
Acesso em linha: | https://revistas.um.es/rcsar/article/view/467751 |