Sabina Scarpellini

Purpose: This study expands knowledge regarding waste accounting processes and the measurement of waste and resource flows for reporting purposes within the framework of Institutional Theory applied to auditing processes in the context of the circular economy. Design/methodology/approach: The research is conducted from the auditors' perspective through the qualitative analysis of 94 hybrid interviews with auditors in Spain, collected in the second semester of 2024 and the first semester of 2025. As a methodological contribution, the auditors' profiles for waste accounting implementation are analysed through a novel index that integrates the definition of proactivity in accounting and audit processes. Findings: The results under the institutional theory framework highlight the influence of external pressures, such as regulatory requirements and societal norms, on auditors’ behaviours and practices. The growing emphasis on environmental auditing can be seen as a response to increasing regulatory pressures and societal expectations for corporate sustainability and accountability for waste. Practical implications: Proactive auditors can use specific information on waste and the circular economy to advise their clients on waste accounting practices. Specifically for audits, practitioners are provided with arguments to enhance their environmental proactivity and to help minimise the competitive advantage that large auditing firms have held in assuring sustainability reports in recent years. Originality/value: This study is one of the first attempts to define and apply the concept of environmental proactivity among auditors, particularly in the context of waste and the circular economy. The results aim to stir an emerging debate on the specificity of waste accounting boundaries within the broader framework of environmental management accounting.

Los cambios en los estándares internacionales y en la Unión Europea para la reducción drástica de residuos hacen imprescindible la aplicación de mecanismos contables en las empresas para adaptarse a los modelos de economía circular en un contexto de “residuos cero”. Ante este desafío, resulta necesario ampliar el conocimiento para la literatura académica en lo referente a los procesos contables internos para la caracterización, contabilización diferenciada y medición de residuos y su valoración, y su posterior reporting. En este marco, en este artículo se presentan los resultados de la investigación llevada a cabo a través de una metodología cualitativa aplicada a 100 entrevistas híbridas a auditores de cuentas en España, que proporcionan información acerca de las principales prácticas de contabilidad medioambiental y sus aplicaciones para el reporting en un escenario de “residuos cero”. Los resultados proporcionan tanto una definición inédita de las principales prácticas contables inherentes a residuos y la EC, como las métricas para su medición y reporting en el marco de los informes de sostenibilidad. Asimismo, se pone de relieve que en la actual fase de desarrollo los principales grupos de interés que impulsan la medición interna son las administraciones públicas, además de los organismos sectoriales y a través de estándares internacionales.

The institutional current effort to regulate and increase the quantity and quality of sustainability information reported by companies is undeniable. However, the growing complexity of sustainability reporting standards creates isolated compartments for each major dimension of sustainability, leaving aside their interconnectedness and combined impacts. Indeed, highlighting the social impact of environmental issues requires a different approach, based on multifaceted indicators, which the current reporting standards fail to provide. This paper proposes a tool to measure and report on the social impacts of environmental issues, based on the Social Life Cycle Assessment (S‐LCA). Choosing the freight transport sector as a transversal industrial sector linked to high environmental risks and social impact in terms of pollution, we perform a case study with representative companies, applying the S‐LCA methodology to assess the multifaceted social impacts of the sector in three different countries from three different continents, presenting particular socio‐economic and cultural conditions. Through in‐depth communication with the sector stakeholders in every country, we conclude that social indicators linked to the freight sector activity are not reflected in standard reporting, nor adjusted to the stakeholders' needs. Contributions of this study are relevant to scholars, policymakers, and practitioners with several recommendations for management practice related to the perceptions of social indicators when addressing the interests of various stakeholders in different countries, according to their priorities and business mindset.

Investments in circular eco-innovation projects require rigorous measurement and management accounting to assess environmental performance and enable circular economy reporting. Using a double-focused theoretical framework, a methodology is proposed to classify five circular eco-innovation projects in Spanish manufacturing companies. Projects are assessed at implementation under the prism of the resource-based view theory and over time to examine their disclosure in the stakeholder’s theoretical framework. The findings show that companies consistently report sustainability issues and circular economy principles. Specific project information is disseminated punctually, but declines significantly over time, revealing different levels of accountability throughout the lifecycle of circular eco-innovation investments. This study advances circular accounting and the eco-innovation literature by equipping practitioners with tools to compare heterogeneous projects, even during budgeting, and introducing a novel temporal perspective on circular reporting. Given the application of the European Union sustainability disclosure regulations, it also informs the debate on circular accounting and reporting. Policymakers seeking to enhance circular reporting should prioritize monitoring disclosure practices, especially for inter-company and collaborative investments. This paper first introduces the research context, followed by a description of the qualitative research methodology, the main findings, and the conclusions, where the study’s contributions and limitations are discussed.

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.

La ética empresarial y profesional ha sido tradicionalmente descuidada en los programas de estudio de empresa y economía, a pesar de su importancia para las prácticas laborales adecuadas y la cohesión social. Sin embargo, tras escándalos éticos notables, se reconoce cada vez más su necesidad en la educación universitaria, destacándose su papel crucial en la formación de comportamientos éticos. La integración de la ética empresarial y profesional en la educación universitaria es crucial, y la gamificación se presenta como una herramienta efectiva para promover habilidades éticas en los estudiantes. El proyecto de innovación docente de la Universidad de Zaragoza busca abordar esta necesidad y tener un impacto significativo en la formación de estudiantes promoviendo habilidades relacionadas con la toma de decisiones éticas en el ámbito empresarial y profesional. Este proyecto de tres años con más de 1.800 estudiantes, presenta los resultados obtenidos en cuanto percepción y valoración de la ética como competencia transversal para los planes de estudio

Different types of organizations use certifications to reduce information asymmetry in an extensive range of business activities. In some cases, the widespread use of certifications can lead to multiple competing and overlapping standards. Some organizations also obtain similar certifications in a process defined as over‐certification, which is understudied in the literature. The primary objective of this study is to identify the determinants of the over‐certification process, specifically regarding the influence of stakeholders that motivate organizations to engage in over‐certification. Grounded in both signaling and stakeholder theories, this study confirms the isomorphic effect of stakeholders' pressures that creates different motivations for using different (but similar) certifications. An empirical analysis of a sample of 418 European organizations highlights that the decoupling in the interest in certifications is the main antecedent of over‐certification in relation to corporate social responsibility‐related certifications. Our results also show that the occurrence of over‐certification in organizations is mainly due to its ability to impact corporate reputation, confirming the signaling value of different (but similar) certifications.

The main objective of this study is to define and measure the circular activities introduced by these entities and the related information disclosed to stakeholders through a double-focused methodology. The main findings provide the definition of the main circular activities introduced by these entities that are ordered based on their relevance and are analysed for reporting. Our study also highlights the leading role of this sector in training plans and its potential for new professional profiles related to the material loops closing.