000097080 001__ 97080
000097080 005__ 20210902121605.0
000097080 0247_ $$2doi$$a10.1016/j.jclepro.2019.119648
000097080 0248_ $$2sideral$$a115696
000097080 037__ $$aART-2020-115696
000097080 041__ $$aeng
000097080 100__ $$0(orcid)0000-0001-6673-4945$$aAranda Usón, Alfonso$$uUniversidad de Zaragoza
000097080 245__ $$aThe progressive adoption of a circular economy by businesses for cleaner production: An approach from a regional study in Spain
000097080 260__ $$c2020
000097080 5060_ $$aAccess copy available to the general public$$fUnrestricted
000097080 5203_ $$aThe literature on the circular economy at the micro-level has mainly focused on the analysis of thecircular business model and implementation of different circular-related practices, but the process ofadoption by businesses of the circular economy is still under investigation. Therefore, through a study inthe region of Aragon, Spain, the main circular economy-related activities implemented by a sample of 52businesses are classified into four levels as an approach to the change process thatfirms can undergo toadopt the circular economy. In summary, it can be stated that circular economy-related activities arebeing introduced by businesses progressively, from a minor activity to a greater number of activities, butthat these activities do not respond to the incremental closure of material loops within the circulareconomy framework. The applied indicators enhance the knowledge on the environmental managementaccounting applied to the CE for the reporting and the relations with stakeholders. In addition, themeasurement of the introduction of the circular economy in different businesses is relevant for practi-tioners and for policy makers, in response to the institutional initiatives for the promotion of the circulareconomy at the territorial level.
000097080 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S33-17R$$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R
000097080 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000097080 590__ $$a9.297$$b2020
000097080 591__ $$aENGINEERING, ENVIRONMENTAL$$b6 / 53 = 0.113$$c2020$$dQ1$$eT1
000097080 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b3 / 44 = 0.068$$c2020$$dQ1$$eT1
000097080 591__ $$aENVIRONMENTAL SCIENCES$$b18 / 273 = 0.066$$c2020$$dQ1$$eT1
000097080 592__ $$a1.937$$b2020
000097080 593__ $$aEnvironmental Science (miscellaneous)$$c2020$$dQ1
000097080 593__ $$aStrategy and Management$$c2020$$dQ1
000097080 593__ $$aRenewable Energy, Sustainability and the Environment$$c2020$$dQ1
000097080 593__ $$aIndustrial and Manufacturing Engineering$$c2020$$dQ1
000097080 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000097080 700__ $$0(orcid)0000-0002-7105-4618$$aPortillo Tarragona, Mª Pilar$$uUniversidad de Zaragoza
000097080 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000097080 700__ $$0(orcid)0000-0001-8020-0229$$aLlena Macarulla, Fernando$$uUniversidad de Zaragoza
000097080 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000097080 773__ $$g247 (2020), 119648  1-12$$pJ. clean. prod.$$tJournal of Cleaner Production$$x0959-6526
000097080 8564_ $$s421050$$uhttps://zaguan.unizar.es/record/97080/files/texto_completo.pdf$$yPostprint
000097080 8564_ $$s385437$$uhttps://zaguan.unizar.es/record/97080/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000097080 909CO $$ooai:zaguan.unizar.es:97080$$particulos$$pdriver
000097080 951__ $$a2021-09-02-08:37:40
000097080 980__ $$aARTICLE