"Old" financial instruments in "new" circular models : applied environmental accounting in the banking sector for reporting in a circular economy
Year of publication: |
2023
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Authors: | Marco-Fondevila, Miguel ; Benito-Bentué, Darío ; Scarpellini, Sabina |
Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 26.2023, no.special, p. 34-45
|
Subject: | Environmental accounting | Circular economy | Reporting | Renting | Sustainable finance taxonomy | Financial sector | Kreislaufwirtschaft | Recycling | Finanzsektor | Nachhaltige Entwicklung | Sustainable development | Umweltökonomische Gesamtrechnung | Green national accounting | Umweltbericht | Environmental reporting |
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