Scarpellini, Sabina; Marín-Vinuesa, Luz María; … - In: Sustainability Accounting, Management and Policy Journal 11 (2020) 7, pp. 1129-1158
Purpose: 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...