The challenges of the circular economy
Book
Authors | Nadeem, S., Garza-Reyes, J. and Glanville, D. |
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Editors | Conway, E. and Byrne, D. |
Abstract | This chapter provides a broad overview of circular economy, its foundational characteristics and discusses its implications for accounting information. It discusses the enablers and barriers to the transition from the current linear business models to circular economy, contemplating the macro, meso and micro levels, including the accountant’s role in interventions and the accounting developments required. Multi-disciplinary collaboration at all levels and education is fundamental to the transition with full systems thinking and consistent approaches to measurement and metrics in order to assist in clarifying the complex interrelationships within supply chains. The accounting profession needs to ensure that they are an integral element, enablers rather than inhibitors, in progressing the move away from the linear and towards the circular economy. |
Keywords | Circular economy ; Sustainable accounting; Resource conservation ; Re-cycling ; Resource scarcity |
ISBN | 978-331991113-7 |
978-331991112-0 | |
Digital Object Identifier (DOI) | https://doi.org/10.1007/978-3-319-91113-7_3 |
Web address (URL) | http://www.scopus.com/inward/record.url?eid=2-s2.0-85053363605&partnerID=MN8TOARS |
https://link.springer.com/chapter/10.1007/978-3-319-91113-7_3 | |
https://link.springer.com/book/10.1007/978-3-319-91113-7#toc | |
Output status | Published |
Publication dates | |
Online | 02 Jun 2018 |
Publication process dates | |
Deposited | 08 Jun 2023 |
Year | 2018 |
Publisher | Springer |
Edition | 1st |
Journal | Contemporary Issues in Accounting: The Current Developments in Accounting Beyond the Numbers |
https://repository.derby.ac.uk/item/9z27w/the-challenges-of-the-circular-economy
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