97080 20210902121605.0 doi 10.1016/j.jclepro.2019.119648 sideral 115696 ART-2020-115696 eng Aranda Usón, Alfonso Universidad de Zaragoza (orcid)0000-0001-6673-4945 The progressive adoption of a circular economy by businesses for cleaner production: An approach from a regional study in Spain 2020 Access copy available to the general public Unrestricted The 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. info:eu-repo/grantAgreement/ES/DGA/S33-17R info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R info:eu-repo/semantics/openAccess by-nc-nd http://creativecommons.org/licenses/by-nc-nd/3.0/es/ 9.297 2020 ENGINEERING, ENVIRONMENTAL 6 / 53 = 0.113 2020 Q1 T1 GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY 3 / 44 = 0.068 2020 Q1 T1 ENVIRONMENTAL SCIENCES 18 / 273 = 0.066 2020 Q1 T1 1.937 2020 Environmental Science (miscellaneous) 2020 Q1 Strategy and Management 2020 Q1 Renewable Energy, Sustainability and the Environment 2020 Q1 Industrial and Manufacturing Engineering 2020 Q1 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Portillo Tarragona, Mª Pilar Universidad de Zaragoza (orcid)0000-0002-7105-4618 Scarpellini, Sabina Universidad de Zaragoza (orcid)0000-0001-7077-5352 Llena Macarulla, Fernando Universidad de Zaragoza (orcid)0000-0001-8020-0229 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 247 (2020), 119648 1-12 J. clean. prod. Journal of Cleaner Production 0959-6526 421050 http://zaguan.unizar.es/record/97080/files/texto_completo.pdf Postprint 385437 http://zaguan.unizar.es/record/97080/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:97080 articulos driver 2021-09-02-08:37:40 ARTICLE