Resumen: There is an urgent need to reduce the climatic and environmental impact of both human production and consumption activities, with the aim of reaching carbon neutrality, decreasing the need for resources and protecting biodiversity, thus advancing towards a fully Circular Economy (CE) (Bocken et al., 2016; Geissdoerfer et al., 2017)... Idioma: Inglés DOI: 10.6018/rcsar.586991 Año: 2023 Publicado en: Revista de Contabilidad-Spanish Accounting Review 26, Special (2023), 3-6 ISSN: 1138-4891 Factor impacto JCR: 1.5 (2023) Categ. JCR: BUSINESS, FINANCE rank: 131 / 233 = 0.562 (2023) - Q3 - T2 Factor impacto CITESCORE: 2.8 - Accounting (Q3)