Revista de Contabilidad - Spanish Accounting Review 2023, V. 26 N. Special

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Browsing Revista de Contabilidad - Spanish Accounting Review 2023, V. 26 N. Special by Subject "Bibliometric analysis"

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    Bibliometric study of the link between Sustainability and Circular Economy : A contribution for current business model from the collaboration Enterprise-University
    (Universidad de Murcia, Servicio de publicaciones, 2023) Gallardo Vázquez, Dolores; Cruz Sánchez Domínguez, Juan de la
    A business model (BM) is a new unit of analysis distinct from the product or the company, with broader boundaries than the traditional way to regard a company. More exactly, it can be defined as a systemic and integrated view to create and deliver value to its customers. However, issues related to social and environmental aspects have been neglected by the BM approach. Most of the traditional business models(BMs) have only one goal, which is to create financially profitable companies. This narrowness of mind has been tackled by several authors due to the rising of Corporate Social Responsibility (CSR) strategies,which have been amplified, due to the rising of the Circular Economy (CE) paradigm. CSR actions are part of predominantly linear BMs, in which the overall achievement of the organization has been measured following the grade of implementation of said measures. The literature demonstrates that the CSR actions applied have been effective. However, we must question whether this is enough, and that leads us to three questions linking CSR and sustainability with BMs under a triple theoretical framework*.* Owing tothe need to study the change of model, the goal of this paper is to perform a bibliometric analysis of the existing literature about CSR, sustainability, and CE simultaneously which can help us to put the need forand importance of this line of research into context. This paper is also a contribution for the new BMs thatstem from the collaboration between enterprises and Universities.