Social impacts of a circular business model: An approach from a sustainability accounting and reporting perspective

Although several studies have approached the environmental or economic impacts derived from adoption of circular economy's principles by businesses, social dimension model at micro-level is underexplored in literature. To fill this gap, study defines and analyses different categories related to a business assess report holistic economy micro-level. This paper eminently reflective, methodology mainly based on desk research method. In addition, results 137 brief surveys collected Spain are summarised reflect metrics proposed contributes existing knowledge sustainability accounting perspective invites scholars towards new topics triple bottom line approach model.