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This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses.

The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues.

Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance.

The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory.

A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability.

This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.

The purpose of the study is to evaluate the compliance of environmental risk management systems implemented by Moroccan banks with ISO 14001 certification or environmental charters.

Data were collected through the distribution of an environmental risk management questionnaire to all Moroccan banks’ branches, business centers and various central entities. The study uses regression analysis to model the relationship between environmental management system (EMS) compliance and environmental management explanatory variables to identify the most relevant indicators that can explain the effectiveness and reliability of an EMS.

Empirical evidence reveals that the evaluation of EMS compliance in Moroccan banks should consider two categories of variables: the first category is related to the culture of environmental risk management, and the second one is related to environmental management practices.

The results show that the “information” variables play a key role in the overall design of an EMS and represent essential variables in the general definition of the environmental policy and in raising awareness and providing information on the bank’s commitment to a pro-environmental approach. The “application” variables confirm that environmental management practices need to be put in place to manage the different environmental risks. The study raises some managerial implications and further research directions.

The aim of this paper is to investigate the scope of digitalization in the EMAS-registered organizations for better understanding its extent in environmental committed firms' activities.

A content analysis was employed to examine the environmental statements of the EMAS-registered organizations. About 60 Italian and Polish entities were selected from the EMAS database using simple random sampling method.

The article fills the gap in the theory of managing change in an environmental context, suggesting that the action plan for sustainable development does not meet the objectives of digitalization. Organizations registered in EMAS do not express a strong tendency to introduce ICT in the pursuit of environmental goals, which is contrary to the assumptions about the benefits of digitalization for sustainable development.

The first limitation refers to the small size of the sample. Since environmental statements are always published in national languages, only two countries – Italy and Poland – were chosen for investigation. The use of national language hinders comparison, but the inclusion of more registered organizations could give additional explanations. Secondly, the content analysis would have benefited from the collection of additional source of information (webpages and company documentations), since many firms do not refer to digitalization in the environmental statements. Gathering primary data from managers explaining the motives behind their strategic environmental decisions could be also useful.

Giving the agreement about the environmental advantages of digitalization, this study offers to the practitioners the chance to catch new opportunities within the field of environmental sustainability by the employment of more integrated approach to digitalization.

To the best of the authors' knowledge, this is the first study to examine two dynamically developing areas, namely digitalization and environmental sustainability. This study enriches current knowledge about both areas, examining the level of digitalization of European high-environmental performing firms. In doing this, it reports lack of important use of digitalization in the action plans for environmental commitments in Polish and Italian EMAS-registered organizations.

Modernisation is characterized by industrial development. The Serasa Industrial Park (SIP) is an industrial estate in Serasa sub-district, close to the Brunei Darussalam's only deep-water port. Given the link between industrial development and environmental degradation, as well as the general lack of environmental monitoring in Brunei, the paper questions whether environmental management (EM) is adequate to protect the area from further industrialisation. The purpose of this paper is to answer this question using SIP as a proxy because it is a well-established industrial site that should be more amenable to EM. This study involves two surveys of 20 firms and an interview with the environmental agency to gain a better understanding on the national policy and strategy. The paper found that, while the current state of EM is structurally weak, it is adequate for the SIP under current conditions. To protect the environment and increase industrialisation in the area, EM structures must be incorporated into existing regulatory frameworks.

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Given the importance of food waste in the economic, social, health and environmental dimensions, the purpose of this work is to detect, through a systematic and configurative literature review on food-waste-measurement methodologies, the global approaches, characteristics, limitations, opportunities and results applied within the literature. The analysis of these papers provides useful information about how far we are from international action plans and, therefore, how we need to direct programs and policies to measure and reduce food waste and ensure food security and food safety.

The authors have conducted a systematic, configurative literature review on food waste measurement methodologies applied only within empirical studies published in academic peer-reviewed scientific journals. Based on the Commission Delegated Decision (EU) 2019/1597 of May 3, 2019 (OJEU, 2019) regarding common methodologies and minimum quality requirements for the homogeneous assessment of food waste quantities and composition, the authors investigated the issue on Web of Science Core Collection (WoS) from June 2000 to June 2020. The authors researched keywords within article titles, abstracts and author keywords by utilizing 34 different research strings.

The proposed review particularly refers to following topics: measurement methodologies applied according to the Commission Delegated Decision (EU) 2019/1597; editorial placement and publication timeline; geographical area; food supply-chain stage and publication journals; and the main features, limitations, opportunities and results for each measurement methodology as presented by authors. Among the first 48,000 results, only 58 academic articles are perfectly in line with the aim of the review, highlighting the lack of standardized methodologies, the limits of those proposed and the deficiency of comparable results to achieve sustainable international goals.

The proposed review is one of the few concerning food waste measurement methodologies. Food waste measurement is essential to rebalance the actual inadequate food system and to switch it toward a fair, healthy and environmentally friendly one, thereby (1) managing the human nutrition system paradox of hungry, undernourished and over-weight people; (2) reducing food insecurity; (3) ensuring each living being's access to healthy, nutritious and sustainable food; and (4) reducing environmental impacts (neutral or positive impact) and the loss of biodiversity and mitigating climate change.

The purpose of this paper is to measure food loss and waste by material flow analysis (MFA) tool. Applying this methodology, the authors estimate wastage-related losses and discuss opportunities for more circular and sustainable practices in the Italian potato industry.

MFA is applied to two specific typologies as follows: ready-to-eat (chips) and dried potato products produced in Italy. The analysis refers to the year 2017 as the complete dataset useful for this study includes measurements until this year. A bottom-up and top-down mixed approach is applied, and functional unit refers to 1 t of potatoes consumed as final product.

MFA is applied to quantify and qualify material balance associated with 1 t of potatoes consumed as final product. In Italy, in 2017, more than 22,000 t of fresh tubers were lost, including 3,500–4,800 t of starch, equivalent to 52,800–72,600 GJs. Moreover, fewer than 23,000 t of skins and scraps were produced within industrial plants, not available for food but suitable for animal feed (dry skins are an excellent carbohydrates source in cattle and poultry feed), starch industry and bioenergy production (biogas and/or bioethanol).

This research is one of the few studies proposing MFA methodology as a tool to measure food waste. This analysis shows its utility in terms of food waste quality/quantity evaluation, supporting both company management and policymakers.

Whether a human body has a healthy carrying capacity is calculated by body mass index (BMI). The BMI is found by dividing body weight in kilograms by the square of body length. If the person's body weight is more than the heaviness that the body can carry healthily, it is called obesity. Destinations have a specific area, just like a human body. Therefore, any destination whose carrying capacity is exceeded can be called an “obese destination”. This study's primary purpose is to reveal the importance of destination carrying capacity through the concept of obesity.

Content analysis, one of the qualitative research methods, was employed, and graffiti reflecting the feelings of the local people toward tourists were used as data. Graffiti was considered as a social carrying capacity indicator to identify obese destination symptoms. Fifty graffiti obtained from search engines about destinations with obesity problems were analyzed.

The study's findings reveal that anti-tourist graffiti indicates obese destination symptoms. Furthermore, when the content analysis of graffiti is examined, it is seen that the obese destination's local people have intense anger toward tourists. This is a clear manifestation of the destination's health deterioration.

This study, in which the concept of obese destination is used for the first time, suggests that destinations' health may worsen just like people. If destinations with over-tourism are called obese, a more expansive awareness will be created about the destinations' problems. The study suggests that nonecolabel can be used as a mandatory diet tool for obese destinations. Anti-tourist graffiti has been addressed as an obese destination symptom.