121357 20260217205449.0 doi 10.1080/09537325.2022.2106206 sideral 130124 ART-2024-130124 eng Portillo-Tarragona, Pilar Universidad de Zaragoza (orcid)0000-0002-7105-4618 ‘Circular patents’ and dynamic capabilities: new insights for patenting in a circular economy 2024 Access copy available to the general public Unrestricted This study investigates the intangible assets related to the circular economy, defined as ‘circular patents’, that are classified and measured to be bundled into the innovation capabilities of a firm. The impact of a business’s capabilities on its level of circular patent activism is empirically analysed in this study in a theoretical framework of dynamic capabilities. To this end, a model of the cause-and-effect relationship between the circular patents held by firms and their capabilities is designed using partial least squares structural equation modelling (PLS-SEM) and is tested using a sample of 120, 406 patents in 2216 Spanish companies. In this analysis, patents that can foster the sharing economy and the circular economy in sensu latu are also considered circular patents, in addition to waste patents and other green patents, offering an enhanced measurement of the intangible assets related to the circular economy. Based on these results, this study provides new insight of how accounting can enable or constrain the transition to a circular economy business model through the measurement and valuation of related intangible assets and the specific business’ capabilities in an environmental management framework. © 2022 Informa UK Limited, trading as Taylor & Francis Group. info:eu-repo/semantics/openAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es 2.8 2024 MANAGEMENT 206 / 420 = 0.49 2024 Q2 T2 0.794 2024 Strategy and Management 2024 Q2 Management Science and Operations Research 2024 Q2 7.0 2024 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Scarpellini, Sabina Universidad de Zaragoza (orcid)0000-0001-7077-5352 Marín-Vinuesa, Luz María (orcid)0000-0003-2827-3628 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 36, 7 (2024), 1571-1586 Technol. anal. strateg. manag. TECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT 0953-7325 471892 http://zaguan.unizar.es/record/121357/files/texto_completo.pdf Postprint 1734858 http://zaguan.unizar.es/record/121357/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:121357 articulos driver 2026-02-17-20:18:34 ARTICLE