Environmental Management Accounting and Accountability for Circular Eco-Innovation Projects

Sustainability, Год журнала: 2025, Номер 17(6), С. 2392 - 2392

Опубликована: Март 9, 2025

Investments in circular eco-innovation projects require rigorous measurement and management accounting to assess environmental performance enable economy reporting. Using a double-focused theoretical framework, methodology is proposed classify five Spanish manufacturing companies. Projects are assessed at implementation under the prism of resource-based view theory over time examine their disclosure stakeholder’s framework. The findings show that companies consistently report sustainability issues principles. Specific project information disseminated punctually, but declines significantly time, revealing different levels accountability throughout lifecycle investments. This study advances literature by equipping practitioners with tools compare heterogeneous projects, even during budgeting, introducing novel temporal perspective on Given application European Union regulations, it also informs debate Policymakers seeking enhance reporting should prioritize monitoring practices, especially for inter-company collaborative paper first introduces research context, followed description qualitative methodology, main findings, conclusions, where study’s contributions limitations discussed.

Язык: Английский

Dismantling linear lock‐ins in the Australian AEC industry: A pathway to a circular economy

Sustainable Development, Год журнала: 2024, Номер unknown

Опубликована: Июнь 11, 2024

Abstract The architecture, engineering, and construction (AEC) industry has struggled in its efforts to transition a circular economy (CE) due lock‐ins, where the remains entrenched practices that resist this much‐needed transition. solutions implemented so far have been unsuccessful. This failure can largely be attributed prevailing paradigm, which assumes by sequentially removing barriers will naturally follow. However, assessment overlooks “lock‐in” effect of within industry's linear model. A comprehensive, holistic “whole industry” approach is essential uncover these lock‐ins. In context, O'Brien's “three transformational spheres framework” introduced examine how Australia's AEC sector deterred from transitioning CE three groups provide viable recommendation tackle them. Fifteen experts were interviewed, covering dimensions framework. findings specify levels intervention must addressed recommend an order for tackling them: first, political systems structures; second, practical behavioral technical responses; finally, personal beliefs values. article contributes significantly field outlining comprehensive array strategies Implementing discussed potential catalyze long‐awaited transformation industry. advances theoretical framework concerning adoption provides reliable reference policymakers, practitioners, advocates who are orchestrating transformative journey based on principles.

Язык: Английский

Enhancing the circular bioeconomy transition in Germany: A systematic scenario analysis

Sustainable Production and Consumption, Год журнала: 2024, Номер unknown

Опубликована: Дек. 1, 2024

Язык: Английский