Integrated Measurement of Accountability in a Circular Economy and Its Main Determinants in Waste Companies

Víctor Kuba‐Khoury, Sabina Scarpellini and Alfonso Aranda‐Usón

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 3, 3560-3575

Abstract: The study examines circular reporting practices and their determinants that lead to different levels of circular accountability, such as the quality of being transparent and exhaustive, to give an account of the companies' circular economy‐related activities. A dual methodological approach is adopted, combining statistical‐descriptive and qualitative methods to analyze data from 145 Spanish waste‐sector companies from 2018 to 2023. Findings highlight that most waste companies disseminate sustainability, general circular economy principles, and waste recovery information. The main results significantly contribute to accounting practitioners' circular reporting, pointing out that a specific disclosure of circular impacts and collaborative models in the value chain is needed to improve higher levels of disclosure in the waste sector. Companies in the sector tend to achieve a higher level of circular accountability as they grow larger or older. Given the application of the European Union sustainability disclosure rules, the study contributes to the research debate on circular accounting and reporting. If policymakers aim to increase circular reporting, specific monitoring should be targeted to waste sector disclosure practices, particularly inter‐company and collaborative items for circular waste.

Date: 2025
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https://doi.org/10.1002/csr.3151

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:3:p:3560-3575

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