doi:10.6018/rcsar.586991engÁlvarez Etxeberria, IgorLlena-Macarulla, FernandoPortillo-Tarragona, PilarEditorial letter. Sustainability accounting, accountability and disclosure in a Circular EconomyART-2023-137072There 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)...2023http://zaguan.unizar.es/record/13173810.6018/rcsar.586991http://zaguan.unizar.es/record/131738oai:zaguan.unizar.es:131738info:eu-repo/grantAgreement/ES/DGA/LMP159-21Revista de Contabilidad-Spanish Accounting Review 26, Special (2023), 3-6by-nc-ndhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/info:eu-repo/semantics/openAccess