Auditors’ environmental proactivity as a driver for waste measurement, accounting, and reporting in a circular economy

Scarpellini, Sabina (Universidad de Zaragoza) ; Rodriguez-Hernandez, Ruben ; Aranda-Uson, Alfonso (Universidad de Zaragoza) ; Valero Gil, Jesús (Universidad de Zaragoza)

Resumen: Purpose – This study expands knowledge regarding waste accounting processes and the measurement of waste and resource flows for reporting purposes within the framework of Institutional Theory applied to auditing processes in the context of the circular economy. Design/methodology/approach – The research is conducted from the auditors’ perspective through the qualitative analysis of 94 hybrid interviews with auditors in Spain, collected in the second semester of 2024 and the first
semester of 2025. As a methodological contribution, the auditors’ profiles for waste accounting implementation are analysed through a novel index that integrates the definition of proactivity in accounting and audit processes. Findings – The results under the institutional theory framework highlight the influence of external pressures, such as regulatory requirements and societal norms, on auditors’ behaviours and practices. The growing emphasis on environmental auditing can be seen as a response to increasing regulatory pressures and societal expectations for corporate sustainability and accountability for waste. Practical implications – Proactive auditors can use specific information on waste and the circular economy to
advise their clients on waste accounting practices. Specifically for audits, practitioners are provided with arguments to enhance their environmental proactivity and to help minimise the competitive advantage that large auditing firms have held in assuring sustainability reports in recent years. Originality/value – This study is one of the first attempts to define and apply the concept of environmental proactivity among auditors, particularly in the context of waste and the circular economy. The results aim to stir an emerging debate on the specificity of waste accounting boundaries within the broader framework of environmental management accounting.

Idioma: Inglés

DOI: 10.1108/SAR-03-2026-0020

Año: 2026

Publicado en: Revista de Contabilidad-Spanish Accounting Review (2026), [22 pp.]
ISSN: 1138-4891

Financiación: info:eu-repo/grantAgreement/ES/AEI/PID2023-146084OB-I00
Financiación: info:eu-repo/grantAgreement/ES/DGA/S33-23R
Financiación: info:eu-repo/grantAgreement/ES/DGA/S42-23R-CREVALOR

Tipo y forma: Artículo (Versión definitiva)

Área (Departamento): Área Organización de Empresas (Dpto. Direcc.Organiza.Empresas)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)