151976 20251017144620.0 doi 10.1002/csr.2226 sideral 126655 ART-2021-126655 eng Scarpellini, Sabina Universidad de Zaragoza (orcid)0000-0001-7077-5352 Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective 2021 Access copy available to the general public Unrestricted Although 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. info:eu-repo/grantAgreement/ES/DGA/S33-20R info:eu-repo/semantics/openAccess by https://creativecommons.org/licenses/by/4.0/deed.es 8.464 2021 BUSINESS 33 / 154 = 0.214 2021 Q1 T1 MANAGEMENT 37 / 228 = 0.162 2021 Q1 T1 ENVIRONMENTAL STUDIES 12 / 128 = 0.094 2021 Q1 T1 1.945 2021 Management, Monitoring, Policy and Law 2021 Q1 Development 2021 Q1 11.5 2021 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 29, 3 (2021), 646–656 Corp. soc.-resp. environ. manag. Corporate Social Responsibility and Environmental Management 1535-3958 1136590 http://zaguan.unizar.es/record/151976/files/texto_completo.pdf Versión publicada 2251402 http://zaguan.unizar.es/record/151976/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:151976 articulos driver 2025-10-17-14:21:16 ARTICLE