Massari, Giovanni Francesco; Giannoccaro, Ilaria - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 660-694
Purpose Circular economy (CE) disclosure is becoming urgent for firms, but an accepted and recognized approach to address it is still missing, especially at small and medium enterprises (SMEs) level. This study aims to contribute to this issue by exploring the potential of the adoption of Global...