000156524 001__ 156524
000156524 005__ 20251017144550.0
000156524 0247_ $$2doi$$a10.1002/bse.4293
000156524 0248_ $$2sideral$$a143938
000156524 037__ $$aART-2025-143938
000156524 041__ $$aeng
000156524 100__ $$aRabasedas, María Laura
000156524 245__ $$aA Circular Economy Balance Scorecard Framework for Agrifood Companies in Emerging Economies
000156524 260__ $$c2025
000156524 5060_ $$aAccess copy available to the general public$$fUnrestricted
000156524 5203_ $$aThe agrifood sector provides several opportunities to promote circular economy (CE) mitigating and preventing its adverse environmental impacts. To evaluate the effects of CE in practices and to ensure consistency with business strategies, the implementation of circularity principles requires the adaptation of current performance management systems. The objective of this research is to contribute to the successful implementation of corporate strategies for circularity through the development of a circular balanced scorecard (CBSC) including the construction of data set of specific CE strategies and indicators for agrifood companies in emerging economies. To this end, a systematic review of the literature was carried out to construct the data set and develop the CBSC. The framework offers a theoretical and practical PMS that could help agrifood companies in emerging economies start their circular journey, providing guidance for the definition of CE strategies and the selection of proper indicators to monitor success.
000156524 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2023-146084OB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S33-23R
000156524 540__ $$9info:eu-repo/semantics/embargoedAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000156524 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000156524 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva Abadía, José Mariano $$uUniversidad de Zaragoza
000156524 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000156524 773__ $$pBus. strat. environ.$$tBusiness Strategy and the Environment$$x0964-4733
000156524 8564_ $$s607010$$uhttps://zaguan.unizar.es/record/156524/files/texto_completo.pdf$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-04-22
000156524 8564_ $$s2135228$$uhttps://zaguan.unizar.es/record/156524/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-04-22
000156524 909CO $$ooai:zaguan.unizar.es:156524$$particulos$$pdriver
000156524 951__ $$a2025-10-17-14:11:36
000156524 980__ $$aARTICLE