000151220 001__ 151220
000151220 005__ 20250227101505.0
000151220 0247_ $$2doi$$a10.1002/csr.3151
000151220 0248_ $$2sideral$$a143000
000151220 037__ $$aART-2025-143000
000151220 041__ $$aeng
000151220 100__ $$0(orcid)0009-0005-3535-038X$$aKuba-Khoury, Víctor$$uUniversidad de Zaragoza
000151220 245__ $$aIntegrated measurement of accountability in a circular economy and its main determinants in waste companies
000151220 260__ $$c2025
000151220 5060_ $$aAccess copy available to the general public$$fUnrestricted
000151220 5203_ $$aThe study examines circular reporting practices and their determinants that lead to different levels of circular accountability, such as the quality of being transparent and exhaustive, to give an account of the companies' circular economy‐related activities. A dual methodological approach is adopted, combining statistical‐descriptive and qualitative methods to analyze data from 145 Spanish waste‐sector companies from 2018 to 2023. Findings highlight that most waste companies disseminate sustainability, general circular economy principles, and waste recovery information. The main results significantly contribute to accounting practitioners' circular reporting, pointing out that a specific disclosure of circular impacts and collaborative models in the value chain is needed to improve higher levels of disclosure in the waste sector. Companies in the sector tend to achieve a higher level of circular accountability as they grow larger or older. Given the application of the European Union sustainability disclosure rules, the study contributes to the research debate on circular accounting and reporting. If policymakers aim to increase circular reporting, specific monitoring should be targeted to waste sector disclosure practices, particularly inter‐company and collaborative items for circular waste.
000151220 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2023-146084OB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S33-23R
000151220 540__ $$9info:eu-repo/semantics/embargoedAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000151220 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000151220 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000151220 700__ $$0(orcid)0000-0001-6673-4945$$aAranda-Usón, Alfonso$$uUniversidad de Zaragoza
000151220 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000151220 773__ $$g(2025), [16 pp.]$$pCorp. soc.-resp. environ. manag.$$tCorporate Social Responsibility and Environmental Management$$x1535-3958
000151220 8564_ $$s554039$$uhttps://zaguan.unizar.es/record/151220/files/texto_completo.pdf$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-01-25
000151220 8564_ $$s1886262$$uhttps://zaguan.unizar.es/record/151220/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-01-25
000151220 909CO $$ooai:zaguan.unizar.es:151220$$particulos$$pdriver
000151220 951__ $$a2025-02-27-09:27:57
000151220 980__ $$aARTICLE