Browsing by Subject "Reporting"

Now showing 1 - 3 of 3
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    Old financial instruments in new circular models : Applied environmental accounting in the banking sector for reporting in a circular economy
    (Universidad de Murcia, Servicio de publicaciones, 2023) Marco Fondevila, Miguel; Benito Bentué, Darío; Scarpellini, Sabina
    The role of commercial banks and financial institutions has been described as crucial for the circular economy since they are key actors in financing companies and projects. The facilitating potential of some financial instruments managed by the financial sector has not been studied in connection to extending the circular economy in the environmental accounting framework. Particularly, the renting contracts service,which has been associated with more sustainable performance, shows interesting circular characteristics for servitization and the sharing economy. By studying the details of renting contracts of a financial institution over 18 years as a case study in Spain,this research demonstrates how this type of service, applied to vehicles, can render important benefits interms of use of resources, environmental impact, energy efficiency and reduced carbon emissions. Measuring these cuantitative impacts and reporting about them is important from an environmental accounting basis and in the framework of the European Union taxonomy for sustainable finance.The results obtained from the stakeholders perspective highlight the pivotal role of existing financial instruments and the need for new metrics for reporting linked to the servitization of the economy as a specific circular issue. This paper contributes to the academic literature by bringing empirical results to a still recentline of research. For practitioners, we provide innovative metrics for circular economy in the financial sector,and for policy makers, this research highlights the wider role of financial institutions in promoting circular economy within the sustainability framework
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    Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Llena-Macarulla, Fernando; Moneva, José M.; Aranda-Usón, Alfonso; Scarpellini, Sabina
    This paper aims to provide a model to measure the circular economy in businesses from an environmental accounting approach. The range of circular activities and the intensity with which companies implement them are analysed to increase the understanding of the relationship between the implementation of circular economy in firms and their different environmental management accounting and reporting practices. The study is developed through an empirical analysis based on a survey addressed to a sample of Spanish companies and designed to analyse different environmental accounting practices and measure the circular economy-related activities introduced by companies to close the material loops in processes. Main results indicate that circular economy activities are generally introduced by companies progressively, without clearly responding to common patterns for the introduction of the different circular principles and activities. A moderate correlation is observed between companies’ level of circular economy and their environmental management accounting practices, with a more significant correlation for a higher number of circular activities, particularly for firms that implement environmental management systems and have higher levels of transparency and sustainability information policies. Although companies are progressively adopting circular activities, the lack of specific indicators limits their internal measurement. Consequently, the information provided by organisations about the closing of material loops remains sporadic. The results highlight the need for built-in specific metrics to deploy environmental accounting practices in circular economy models.
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    Open Access
    Trabajo y enfermedad : relaciones en litigio (España, siglo XX)
    (Universidad de Murcia, Servicio de Publicaciones, 2022) Cohen, Arón; Fleta, Agustín
    El concepto de accidente de trabajo, y aún más el de enfermedad profesional, no designan realidades que se impongan invariablemente por su sola denominación. El reconocimiento de un “nexo” entre trabajo y enfermedades ha sido en todas partes mucho más tímido y dificultoso que el de los accidentes propiamente dichos. Con el objetivo puesto en los riesgos de enfermar “con ocasión o por consecuencia del trabajo”, una muestra de un millar de sentencias judiciales, repartidas entre 1936 y 1983, comprueba el peso de inercias estructurales y se detiene en los signos de inflexión, en función de la evolución de la legislación de referencia, pero también de sus interpretaciones por los tribunales y de su contexto. Como expresión normalizada de hechos sociales (los riesgos del trabajo para la salud de quienes lo realizan), el “riesgo profesional” es un objeto en construcción, en un proceso más contradictorio que lineal.