000153104 001__ 153104
000153104 005__ 20251017144617.0
000153104 0247_ $$2doi$$a10.3390/su17062392
000153104 0248_ $$2sideral$$a143549
000153104 037__ $$aART-2025-143549
000153104 041__ $$aeng
000153104 100__ $$0(orcid)0000-0002-7105-4618$$aPortillo-Tarragona, Pilar$$uUniversidad de Zaragoza
000153104 245__ $$aEnvironmental Management Accounting and Accountability for Circular Eco-Innovation Projects
000153104 260__ $$c2025
000153104 5060_ $$aAccess copy available to the general public$$fUnrestricted
000153104 5203_ $$aInvestments in circular eco-innovation projects require rigorous measurement and management accounting to assess environmental performance and enable circular economy reporting. Using a double-focused theoretical framework, a methodology is proposed to classify five circular eco-innovation projects in Spanish manufacturing companies. Projects are assessed at implementation under the prism of the resource-based view theory and over time to examine their disclosure in the stakeholder’s theoretical framework. The findings show that companies consistently report sustainability issues and circular economy principles. Specific project information is disseminated punctually, but declines significantly over time, revealing different levels of accountability throughout the lifecycle of circular eco-innovation investments. This study advances circular accounting and the eco-innovation literature by equipping practitioners with tools to compare heterogeneous projects, even during budgeting, and introducing a novel temporal perspective on circular reporting. Given the application of the European Union sustainability disclosure regulations, it also informs the debate on circular accounting and reporting. Policymakers seeking to enhance circular reporting should prioritize monitoring disclosure practices, especially for inter-company and collaborative investments. This paper first introduces the research context, followed by a description of the qualitative research methodology, the main findings, and the conclusions, where the study’s contributions and limitations are discussed.
000153104 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2023-146084OB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S33-23R
000153104 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttps://creativecommons.org/licenses/by/4.0/deed.es
000153104 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000153104 700__ $$0(orcid)0009-0005-3535-038X$$aKuba-Khoury, Víctor$$uUniversidad de Zaragoza
000153104 700__ $$0(orcid)0000-0001-6673-4945$$aAranda-Usón, Alfonso$$uUniversidad de Zaragoza
000153104 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000153104 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000153104 773__ $$g17, 6 (2025), 2392 [15 pp.]$$pSustainability (Basel)$$tSustainability (Switzerland)$$x2071-1050
000153104 8564_ $$s246442$$uhttps://zaguan.unizar.es/record/153104/files/texto_completo.pdf$$yVersión publicada
000153104 8564_ $$s2599341$$uhttps://zaguan.unizar.es/record/153104/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000153104 909CO $$ooai:zaguan.unizar.es:153104$$particulos$$pdriver
000153104 951__ $$a2025-10-17-14:19:59
000153104 980__ $$aARTICLE