Accounting, Reporting, Assurance and Governance for Circular Economy: Rethinking for Sustainable Development

Éditeurs invités

• Samanthi Senaratne, University of Sri Jayewardenepura
• Nuwan Gunarathne, University of Sri Jayewardenepura
• Miguel Marco-Fondevila, University of Zaragoza
• Sabina Scarpellini, University of Zaragoza

Synthèse

The transition toward a circular economy has become a strategic priority for advancing sustainable development and addressing pressing environmental and social challenges. Unlike traditional linear economic models, characterized by the 'take-make-use-dispose' approach, circular economy principles emphasize resource efficiency, closed-loop systems, waste elimination, and the regeneration of natural systems. These principles strongly support many United Nations Sustainable Development Goals (SDGs), including responsible consumption and production, climate action, and sustainable industry, innovation, and infrastructure.

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Thèmes proposés

• Accounting and measurement innovations for advancing the circular economy
• Corporate governance models supporting the transition toward a circular economy and sustainable development
• Risk management and resilience strategies within circular economy business models
• Management control systems and performance measurement frameworks for circular economy practices
• Multiple capitals and value creation in the context of circular business models
• Circular economy accounting and reporting as enablers of sustainable development
• Assurance and credibility mechanisms for circular economy disclosures and reporting
• Regulatory frameworks and standards for accounting, reporting, and assurance in circular economy contexts
• Accountability, governance, and transparency practices for organizations adopting circular economy principles
• Digital technologies, data analytics, and traceability solutions supporting circular economy measurement and reporting
• Circular economy accounting and reporting within public sector and not-for-profit organizations
• Sector-specific approaches to circular economy accounting, reporting, and governance