Browsing by Subject "Circular economy"

Now showing 1 - 10 of 10
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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.
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    Circular Economy and Social Sustainability : A Transdisciplinary Approach to the Basque Country´s automotive sector
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Garayar Erro, Ahinoa; Aldaz Odriozola, Maider; Díaz de Junguitu González de Durana, Alberto
    This paper contributes to the debate of the circular economy (CE) through understanding how this concept is constructed and linked to the sustainability triple-axis. We aim to observe if the way the term is defined by scholars is in line with the definitions and discourse emanating from the actors involved in our analysis. Based on the Responsible Research and Innovation framework, we held two meetings with stakeholders in the Basque Countryt’s automotive sector. The results reflect that there is no single way of understanding the concept, either among the agents studied nor in the academic literature, since although many concordances exist, various discrepancies have emerged. However, we do observe a general pattern, in that the social axis of sustainability is cornered, while the environmental and economic axis are at the centre of CE concept.
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    Circular reporting, strategy and performance in agri-food companies : a natural resource-based theoretical approach
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Rabasedas, María Laura; Moneva, José M.; Jara Sarrúa, Luis
    Awareness about the circular economy as a sustainability paradigm is growing globally, being the agrifood sector one of the most significant industries moving towards circular operations. The natural resource-based view theory can provide a basis to analyze organizational resources and capabilities allowing a clear definition of circular economy strategies and performance. How accounting and reporting can leverage these concepts, is being debated currently at the academic level. In this context, this study examines to what extent Argentinian agri-food organizations use circular reporting to translate circular economy strategy into better performance. Survey data were collected from 238 agri-food Argentinian organizations and analyzed using partial least squares structural equation modeling (PLS-SEM). General results show thata natural resource-based circular economy strategy positively affects performance and circular reportinghas a significant indirect effect on environmental and economic performance, through the improvement ofnatural resource-based circular economy strategies.
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    La conjunción del derecho y la ciencia para la determinación de la sostenibilidad de las energías renovables en el futuro paradigma energético de Europa.
    (Universidad de Murcia, Servicio de Publicaciones, 2020) Pascual Núñez, María; Sanz San Miguel, Carlos
    Una de las reticencias sociales más extendidas acerca del uso de combustibles de biomasa son las emisiones que producen. En el caso de la biomasa forestal, el recuento y la gestión del carbono absorbido, los posibles daños a la biodiversidad y a la calidad de los aprovechamientos forestales, y el posible aumento de emisiones son puntos conflictivos para el sector ambientalista. Por el contrario, el sector técnico apuesta por una gestión forestal sostenible, mediante el uso de técnicas avanzadas que permitan conocer cómo funcionan los mecanismos de los bosques como sumideros de carbono. Los riesgos ambientales del uso energético de los biocombustibles pueden ser revertidos mediante el empleo de parámetros técnicos. La normativa europea establece criterios de sostenibilidad para la biomasa con destino energético, pero no fija parámetros acerca de la sostenibilidad del resto de fuentes renovables. Este trabajo se basa en la necesaria imbricación entre la técnica normativa consagrada el programa europeo “Legislar mejor para obtener mejores resultados - Un programa de la UE”1 y la ciencia, por una mayor sostenibilidad del uso de fuentes de energía renovables.
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    Innovation in Irrigated Fields in a Semi-arid Region: Southeastern Spain Case
    (SAGE Publications, 2022-09-21) Gil Meseguer, Encarnación; Bernabé Crespo, Miguel Borja; Gómez Espín, José María; Geografía
    Abstract In Spain, in the last 25 years (1996–2020), more than a million and a half hectares of irrigated land have been modernised with irrigation systems. Almost half of this irrigated surface is immersed in a second generation of modernisation in order to be more efficient and save water and energy. This represents a strategic issue in a climate crisis scenario, to assure the quantity and quality of the productions of these irrigable areas, bases of market supply, agro-industries and sources of employment. Throughout this process, innovation was experienced (pressure irrigation, deficit irrigation, accurate irrigation, fertigation and nutrient solution, energy self-consumption, new crop varieties, hydroponic cultivation with or without substratum, etc.). The drivers of these innovations are the harvesting-exporting companies and the irrigation communities. This research is a diachronic study of regional geography; data are provided by official statistics and through extensive fieldwork and interviews with managers. The objective is to explain the irrigation innovation techniques undertaken in the semi-arid environment of Southeastern Spain, one of the driest regions in Europe.
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    Interaction between dietary fibre and bioactive compounds in plant by-products: impact on bioaccessibility and bioavailability
    (MDPI, 2023-04-21) Núñez-Gómez, Vanesa; González-Barrio, Rocio; Periago, María Jesús
    In Europe, around 31 million tonnes of food by-products are generated during primary production and trade. The management of these by-products may cause a negative impact, both at the economic and environmental levels, for both industry and society. In this regard, taking into consideration that these by-products retain the dietary fibre compositions and the bioactive compounds of the starting materials, plant food agro-industries have an interest in taking advantage of them, from a nutritional point of view. Therefore, this review evaluates the role of dietary fibre and bioactive compounds in these by-products as well as the potential interactions of both components and their implications for health, since the bioactive compounds associated with fibre may reach the colon, where they can be metabolised into postbiotic compounds, providing important health benefits (prebiotic, antioxidant, anti-inflammatory, etc.). Consequently, this aspect, on which there are few studies, is very relevant and must be considered in the revaluation of by-products to obtain new ingredients for food processing with improved nutritional and technological properties.
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    Old financial instruments in new circular models : Applied environmental accounting in the banking sector for reporting in a circular economy
    (Universidad de Murcia, Servicio de publicaciones, 2023) Marco Fondevila, Miguel; Benito Bentué, Darío; Scarpellini, Sabina
    The role of commercial banks and financial institutions has been described as crucial for the circular economy since they are key actors in financing companies and projects. The facilitating potential of some financial instruments managed by the financial sector has not been studied in connection to extending the circular economy in the environmental accounting framework. Particularly, the renting contracts service,which has been associated with more sustainable performance, shows interesting circular characteristics for servitization and the sharing economy. By studying the details of renting contracts of a financial institution over 18 years as a case study in Spain,this research demonstrates how this type of service, applied to vehicles, can render important benefits interms of use of resources, environmental impact, energy efficiency and reduced carbon emissions. Measuring these cuantitative impacts and reporting about them is important from an environmental accounting basis and in the framework of the European Union taxonomy for sustainable finance.The results obtained from the stakeholders perspective highlight the pivotal role of existing financial instruments and the need for new metrics for reporting linked to the servitization of the economy as a specific circular issue. This paper contributes to the academic literature by bringing empirical results to a still recentline of research. For practitioners, we provide innovative metrics for circular economy in the financial sector,and for policy makers, this research highlights the wider role of financial institutions in promoting circular economy within the sustainability framework
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    Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Llena-Macarulla, Fernando; Moneva, José M.; Aranda-Usón, Alfonso; Scarpellini, Sabina
    This paper aims to provide a model to measure the circular economy in businesses from an environmental accounting approach. The range of circular activities and the intensity with which companies implement them are analysed to increase the understanding of the relationship between the implementation of circular economy in firms and their different environmental management accounting and reporting practices. The study is developed through an empirical analysis based on a survey addressed to a sample of Spanish companies and designed to analyse different environmental accounting practices and measure the circular economy-related activities introduced by companies to close the material loops in processes. Main results indicate that circular economy activities are generally introduced by companies progressively, without clearly responding to common patterns for the introduction of the different circular principles and activities. A moderate correlation is observed between companies’ level of circular economy and their environmental management accounting practices, with a more significant correlation for a higher number of circular activities, particularly for firms that implement environmental management systems and have higher levels of transparency and sustainability information policies. Although companies are progressively adopting circular activities, the lack of specific indicators limits their internal measurement. Consequently, the information provided by organisations about the closing of material loops remains sporadic. The results highlight the need for built-in specific metrics to deploy environmental accounting practices in circular economy models.
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    La reutilización del agua y la economía circular
    (Escola d'Administració Pública de Catalunya, 2024-06-19) Navarro Caballero, Teresa María; Derecho administrativo
    España es un país caracterizado por la irregular distribución temporal y espacial de los recursos hídricos, de ahí que la búsqueda de caudales alternativos con los que satisfacer las demandas haya sido una constante. Por ello, la reutilización ha tenido un papel muy relevante y goza de gran tradición normativa y experiencia práctica, especialmente en el sureste peninsular. En este trabajo se estudia el nuevo régimen jurídico de la reutilización del agua en España tras la reforma del texto refundido de la Ley de Aguas (TRLA) para adaptarlo al nuevo Reglamento (UE) 2020/741, relativo a los requisitos mínimos para la reutilización del agua.
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    La sostenibilidad como desafío para optimizar la logística y el transporte en el e-commerce: impacto ambiental e implicaciones tributarias.
    (Colex, 2025) Marcos Cardona, Marta; Departamentos::Departamentos de la UMU::Derecho Financiero, Internacional y Procesal
    El comercio electrónico ha generado un impacto ambiental significativo debido al aumento del transporte. Para mitigar estos efectos, se han adoptado medidas como la optimización de rutas mediante inteligencia artificial y el uso de flotas eléctricas, reduciendo las emisiones de CO₂. La gestión de residuos también ha sido clave, con regulaciones que promueven embalajes sostenibles y la economía circular. La congestión urbana ha llevado a la creación de Zonas de Bajas Emisiones y regulaciones sobre vehículos contaminantes. Además, la digitalización con IoT y blockchain mejora la trazabilidad y eficiencia logística. Se han implementado impuestos ambientales para penalizar emisiones y fomentar energías limpias, así como incentivos fiscales para la movilidad eléctrica, incluyendo deducciones en el IRPF y exenciones en el Impuesto Especial sobre Determinados Medios de Transporte. A nivel municipal, están previstas bonificaciones en impuestos buscan impulsar infraestructuras de recarga y el transporte sostenible.