The circular economy (CE) has recently emerged as a key strategy for promoting
sustainability and reducing waste in various industrial sectors. This paper provides an …

The paper presents the state of the art of accounting digitalization focused on sustainability
issues. The paper reviewed recent literature in this area and identified that the most …

Purpose This study investigates the implementation of a sustainable circular business model
from an accounting perspective. Its goal is to understand if and how decision-makers use …

The paper aims to analyze the efficiency of the related criterion for adopting the circular
economy concepts. The five related criteria, namely sustainability, resource management …

The dominant global capitalist economic model harms ecosystems and humxn populations.
In attempting to reduce these harms, its linear foundational elements characterised by rapid …

Purpose Growing research attention has been given to both the circular economy and
digitalisation in accounting research in recent years, but there are few studies exploring how …

Purpose This study aims to explore how digital platforms (DPs) contribute to value co-
creation in municipal solid waste (MSW) management systems. Design/methodology …

Adopting the “multidimensional nature of accounting” framework, this study aims to identify
what factors hinder the adoption of energy accounting as a practice that shapes a better …

This study explores effective interventions that improve household waste sorting and tests
how labels, captions, and intervention campaigns enhance waste-sorting knowledge and …

Circular economy has recently emerged as a key strategy for promoting sustainability and
reducing waste in various industrial sectors. This paper provides an overview of circularity in …