Revista de Contabilidad - Spanish Accounting Review 2023, V. 26 N. Special
Ir a Estadísticas
Permanent URI for this collection
Browse
Recent Submissions
- PublicationOpen AccessCircular Economy and Social Sustainability : A Transdisciplinary Approach to the Basque Country´s automotive sector(Universidad de Murcia, Servicio de Publicaciones, 2023) Garayar Erro, Ahinoa; Aldaz Odriozola, Maider; Díaz de Junguitu González de Durana, AlbertoThis paper contributes to the debate of the circular economy (CE) through understanding how this concept is constructed and linked to the sustainability triple-axis. We aim to observe if the way the term is defined by scholars is in line with the definitions and discourse emanating from the actors involved in our analysis. Based on the Responsible Research and Innovation framework, we held two meetings with stakeholders in the Basque Countryt’s automotive sector. The results reflect that there is no single way of understanding the concept, either among the agents studied nor in the academic literature, since although many concordances exist, various discrepancies have emerged. However, we do observe a general pattern, in that the social axis of sustainability is cornered, while the environmental and economic axis are at the centre of CE concept.
- PublicationOpen AccessA circularity accounting network : CO2 measurement along supply chains using machine learning(Universidad de Murcia, Servicio de publicaciones, 2023) Fabian Jesse, Forrest; Antonini, Carla; Luque Vilchez, MercedesThis paper proposes to use a type of machine learning network called artificial neural networks to design a circularity accounting network. The network is composed of human and non-human actors and accounts for the impact of products CO2emissions and sequestration along global supply chains. The network serves to connect people and other actors that share a CO2 indicator and allows users to visualize the level of (un-)circularity of different products through specific diagrams calculated by a CO2estimator drawing on insights from actor-network theory. Unlike most previous circular economy accounting studies that develop sometype of framework or indicator that represent measurements at micro, meso or macro levels, the circularity accounting network is not confined to a particular level of analysis but is designed to build relationships between multiple users at different levels (e.g., government, corporate or consumer actors). The paper presents the conceptual design and a preliminary test of the network using real data, helping to advancethe under explored potential of artificial intelligence in the field of circular economy accounting. The main contribution of this network is that data provided by the indicator: (i) is derived from the network itselflearning from open sources, the network (ii) is not static but keeps flowing as new relationships are builtwithin the network, moving toward self-regulating, (iii) contemplates both emissions and sequestrations along supply chains.
- PublicationOpen AccessBibliometric study of the link between Sustainability and Circular Economy : A contribution for current business model from the collaboration Enterprise-University(Universidad de Murcia, Servicio de publicaciones, 2023) Gallardo Vázquez, Dolores; Cruz Sánchez Domínguez, Juan de laA business model (BM) is a new unit of analysis distinct from the product or the company, with broader boundaries than the traditional way to regard a company. More exactly, it can be defined as a systemic and integrated view to create and deliver value to its customers. However, issues related to social and environmental aspects have been neglected by the BM approach. Most of the traditional business models(BMs) have only one goal, which is to create financially profitable companies. This narrowness of mind has been tackled by several authors due to the rising of Corporate Social Responsibility (CSR) strategies,which have been amplified, due to the rising of the Circular Economy (CE) paradigm. CSR actions are part of predominantly linear BMs, in which the overall achievement of the organization has been measured following the grade of implementation of said measures. The literature demonstrates that the CSR actions applied have been effective. However, we must question whether this is enough, and that leads us to three questions linking CSR and sustainability with BMs under a triple theoretical framework*.* Owing tothe need to study the change of model, the goal of this paper is to perform a bibliometric analysis of the existing literature about CSR, sustainability, and CE simultaneously which can help us to put the need forand importance of this line of research into context. This paper is also a contribution for the new BMs thatstem from the collaboration between enterprises and Universities.
- PublicationOpen AccessOld 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, SabinaThe 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
- PublicationOpen AccessCircular reporting, strategy and performance in agri-food companies : a natural resource-based theoretical approach(Universidad de Murcia, Servicio de Publicaciones, 2023) Rabasedas, María Laura; Moneva, José M.; Jara Sarrúa, LuisAwareness about the circular economy as a sustainability paradigm is growing globally, being the agrifood sector one of the most significant industries moving towards circular operations. The natural resource-based view theory can provide a basis to analyze organizational resources and capabilities allowing a clear definition of circular economy strategies and performance. How accounting and reporting can leverage these concepts, is being debated currently at the academic level. In this context, this study examines to what extent Argentinian agri-food organizations use circular reporting to translate circular economy strategy into better performance. Survey data were collected from 238 agri-food Argentinian organizations and analyzed using partial least squares structural equation modeling (PLS-SEM). General results show thata natural resource-based circular economy strategy positively affects performance and circular reportinghas a significant indirect effect on environmental and economic performance, through the improvement ofnatural resource-based circular economy strategies.