Revista de contabilidad = Spanish accounting review: [RC-SAR]

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  Año 2023, Vol. 26, Número Extraordinario 0 (Special)

  • Sustainability accounting, accountability and disclosure in a Circular Economy: editorial letter

    Igor Álvarez Echeverría (pr.), Fernando Llena Macarulla (pr.), María Pilar Portillo Tarragona (pr.)

    • Texto completo

    págs. 3-6

    

  • Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach

    Maria Laura Rabasedas, José Mariano Moneva Abadía, Luis Alberto Jara Sarrúa

    • Resumen
    • Texto completo

    págs. 7-20

    

  • A circularity accounting network: CO2 measurement along supply chains using machine learning

    Forrest Fabian Jesse, Carla Antonini Morales, Mercedes Luque Vílchez

    • Resumen
    • Texto completo

    págs. 21-33

    

  • “Old” financial instruments in “new” circular models: Applied environmental accounting in the banking sector for reporting in a circular economy

    Miguel Marco Fondevila, Darío Benito Bentué, Sabina Scarpellini

    • Resumen
    • Texto completo

    págs. 34-45

    

  • Bibliometric study of the link between Sustainability and Circular Economy:: A contribution for current business model from the collaboration Enterprise-University

    Dolores Amalia Gallardo Vázquez, Juan Cruz Sánchez Domínguez

    • Resumen
    • Texto completo

    págs. 46-63

    

  • Circular Economy and Social Sustainability: A Transdisciplinary Approach to the Basque Country´s automotive sector

    Ainhoa Garayar Erro, Maider Aldaz Odriozola, Alberto Díaz de Junguitu González de Durana

    • Resumen
    • Texto completo

    págs. 64-76