The European Green Deal describes the vision and strategic orientation of EU members of future public policies, which is designed to harmonize countries' efforts to align national economies with the principles of the circular economy. Among the directions prescribed by the European Green Deal,...

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...