000151976 001__ 151976
000151976 005__ 20250321155444.0
000151976 0247_ $$2doi$$a10.1002/csr.2226
000151976 0248_ $$2sideral$$a126655
000151976 037__ $$aART-2021-126655
000151976 041__ $$aeng
000151976 100__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000151976 245__ $$aSocial impacts of a circular business model: An approach from a sustainability accounting and reporting perspective
000151976 260__ $$c2021
000151976 5060_ $$aAccess copy available to the general public$$fUnrestricted
000151976 5203_ $$aAlthough several studies have approached the environmental or economic impacts derived from the adoption of the circular economy''s principles by businesses, the social dimension of the circular model at the micro-level is underexplored in the literature. To fill this gap, this study defines and analyses different categories of social impacts related to a circular business model to assess and report the holistic dimension of the circular economy at the micro-level. This paper is eminently reflective, and the methodology is mainly based on a desk research method. In addition, the results of 137 brief surveys collected in Spain are summarised to reflect the social metrics of a circular business model proposed in the literature. This study contributes to the existing knowledge on circular economy from a sustainability accounting perspective and invites scholars towards new research topics from the triple bottom line approach of the circular business model.
000151976 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S33-20R
000151976 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000151976 590__ $$a8.464$$b2021
000151976 591__ $$aENVIRONMENTAL STUDIES$$b12 / 128 = 0.094$$c2021$$dQ1$$eT1
000151976 591__ $$aBUSINESS$$b33 / 154 = 0.214$$c2021$$dQ1$$eT1
000151976 591__ $$aMANAGEMENT$$b37 / 228 = 0.162$$c2021$$dQ1$$eT1
000151976 592__ $$a1.945$$b2021
000151976 593__ $$aManagement, Monitoring, Policy and Law$$c2021$$dQ1
000151976 593__ $$aDevelopment$$c2021$$dQ1
000151976 594__ $$a11.5$$b2021
000151976 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000151976 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000151976 773__ $$g29, 3 (2021), 646–656$$pCorp. soc.-resp. environ. manag.$$tCorporate Social Responsibility and Environmental Management$$x1535-3958
000151976 8564_ $$s1136590$$uhttps://zaguan.unizar.es/record/151976/files/texto_completo.pdf$$yVersión publicada
000151976 8564_ $$s2251402$$uhttps://zaguan.unizar.es/record/151976/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000151976 909CO $$ooai:zaguan.unizar.es:151976$$particulos$$pdriver
000151976 951__ $$a2025-03-21-14:41:05
000151976 980__ $$aARTICLE