131738 20241125101158.0 doi 10.6018/rcsar.586991 sideral 137072 ART-2023-137072 eng Álvarez Etxeberria, Igor Editorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy 2023 Access copy available to the general public Unrestricted 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)... info:eu-repo/grantAgreement/ES/DGA/LMP159-21 info:eu-repo/semantics/openAccess by-nc-nd http://creativecommons.org/licenses/by-nc-nd/3.0/es/ 1.5 2023 BUSINESS, FINANCE 131 / 233 = 0.562 2023 Q3 T2 0.328 2023 Accounting 2023 Q3 2.8 2023 info:eu-repo/semantics/other info:eu-repo/semantics/publishedVersion Llena-Macarulla, Fernando Universidad de Zaragoza (orcid)0000-0001-8020-0229 Portillo-Tarragona, Pilar Universidad de Zaragoza (orcid)0000-0002-7105-4618 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 26, Special (2023), 3-6 Rev. contab. Revista de Contabilidad-Spanish Accounting Review 1138-4891 295458 http://zaguan.unizar.es/record/131738/files/texto_completo.pdf Versión publicada 3509707 http://zaguan.unizar.es/record/131738/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:131738 articulos driver 2024-11-22-12:10:25 ARTICLE