Social and Circular Economy: Measurement and Reporting for Sustainability Management in Nonprofit Entities

Gallardo Vázquez, D. ; Scarpellini, S. (Universidad de Zaragoza) ; Aranda-Usón, J.A. (Universidad de Zaragoza) ; Kuba Khoury, V. (Universidad de Zaragoza)

Resumen: The primary objective of this study is to define the circular activities introduced by social entities and analyse the related information disclosed to stakeholders through a double-focused methodology. The central circular activities introduced by these entities are ordered based on their relevance and are analysed to report the circular economy. This study's findings highlight this sector's leading role in training plans and its potential to provide new professional profiles related to the material loops closing and circular business models

Idioma: Inglés

DOI: 10.3232/UBR.2024.V21.N2.01

Año: 2024

Publicado en: Universia business review 21, 2 (2024), 19-59
ISSN: 1698-5117

Financiación: info:eu-repo/grantAgreement/ES/DGA/E33-20R

Tipo y forma: Artículo (Versión definitiva)

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