Editorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy

Álvarez Etxeberria, Igor ; Llena-Macarulla, Fernando (Universidad de Zaragoza) ; Portillo-Tarragona, Pilar (Universidad de Zaragoza)

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)

Factor impacto SCIMAGO: 0.328 - Accounting (Q3)

Financiación: info:eu-repo/grantAgreement/ES/DGA/LMP159-21

Tipo y forma: (Published version)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)