Revista de Contabilidad - Spanish Accounting Review 2023, V. 26 N. Special
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- PublicationOpen AccessA circularity accounting network : CO2 measurement along supply chains using machine learning(Universidad de Murcia, Servicio de publicaciones, 2023) Fabian Jesse, Forrest; Antonini, Carla; Luque Vilchez, MercedesThis paper proposes to use a type of machine learning network called artificial neural networks to design a circularity accounting network. The network is composed of human and non-human actors and accounts for the impact of products CO2emissions and sequestration along global supply chains. The network serves to connect people and other actors that share a CO2 indicator and allows users to visualize the level of (un-)circularity of different products through specific diagrams calculated by a CO2estimator drawing on insights from actor-network theory. Unlike most previous circular economy accounting studies that develop sometype of framework or indicator that represent measurements at micro, meso or macro levels, the circularity accounting network is not confined to a particular level of analysis but is designed to build relationships between multiple users at different levels (e.g., government, corporate or consumer actors). The paper presents the conceptual design and a preliminary test of the network using real data, helping to advancethe under explored potential of artificial intelligence in the field of circular economy accounting. The main contribution of this network is that data provided by the indicator: (i) is derived from the network itselflearning from open sources, the network (ii) is not static but keeps flowing as new relationships are builtwithin the network, moving toward self-regulating, (iii) contemplates both emissions and sequestrations along supply chains.
- PublicationOpen AccessEditorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy(Universidad de Murcia, Servicio de Publicaciones, 2023) Álvarez Etxeberria, Igor; Llena Macarulla, Fernando; Portillo Tarragona, Pilar
- PublicationOpen AccessCircular 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, LuisAwareness 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.