The progressive adoption of a circular economy by businesses for cleaner production: An approach from a regional study in Spain

Aranda Usón, Alfonso (Universidad de Zaragoza) ; Portillo Tarragona, Mª Pilar (Universidad de Zaragoza) ; Scarpellini, Sabina (Universidad de Zaragoza) ; Llena Macarulla, Fernando (Universidad de Zaragoza)

Resumen: 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.

Idioma: Inglés

DOI: 10.1016/j.jclepro.2019.119648

Año: 2020

Publicado en: Journal of Cleaner Production 247 (2020), 119648 1-12
ISSN: 0959-6526

Factor impacto JCR: 9.297 (2020)

Categ. JCR: ENGINEERING, ENVIRONMENTAL rank: 6 / 53 = 0.113 (2020) - Q1 - T1
Categ. JCR: GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY rank: 3 / 44 = 0.068 (2020) - Q1 - T1
Categ. JCR: ENVIRONMENTAL SCIENCES rank: 18 / 273 = 0.066 (2020) - Q1 - T1

Factor impacto SCIMAGO: 1.937 - Environmental Science (miscellaneous) (Q1) - Strategy and Management (Q1) - Renewable Energy, Sustainability and the Environment (Q1) - Industrial and Manufacturing Engineering (Q1)

Financiación: info:eu-repo/grantAgreement/ES/DGA/S33-17R
Financiación: info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R

Tipo y forma: Article (PostPrint)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)