{"id":"https://openalex.org/W6979717359","doi":null,"title":"Accountability y econom\u00eda circular en empresas: El sector de gesti\u00f3n de residuos en Espa\u00f1a como caso de estudio","display_name":"Accountability y econom\u00eda circular en empresas: El sector de gesti\u00f3n de residuos en Espa\u00f1a como caso de estudio","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W6979717359"},"language":"en","primary_location":{"id":"pmh:oai:zaguan.unizar.es:101806","doi":null,"is_oa":true,"landing_page_url":"http://zaguan.unizar.es/record/101806","pdf_url":null,"source":{"id":"https://openalex.org/S4306402461","display_name":"Zaguan (Universidad de Zaragoza)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I255234318","host_organization_name":"Universidad de Zaragoza","host_organization_lineage":["https://openalex.org/I255234318"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/bachelorThesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://zaguan.unizar.es/record/101806","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5116166320","display_name":"V\u00edctor Kuba\u2010Khoury","orcid":"https://orcid.org/0009-0005-3535-038X","observed_orcids":["https://orcid.org/0009-0005-3535-038X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kuba Khoury, Victor","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068959391","display_name":"Sabina Scarpellini","orcid":"https://orcid.org/0000-0001-7077-5352","observed_orcids":["https://orcid.org/0000-0001-7077-5352"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Scarpellini, Sabina","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5025352918","display_name":"Mar\u00eda Pilar Portillo-Tarragona","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Portillo Tarragona, Mar\u00eda Pilar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9771000146865845,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9771000146865845,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.016200000420212746,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/circular-economy","display_name":"circular economy","score":0.8849999904632568},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.9269999861717224},{"id":"https://openalex.org/keywords/waste-management-industry","display_name":"waste management industry","score":0.9819999933242798},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.5770000219345093},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9070000052452087},{"id":"https://openalex.org/keywords/environmental-regulation","display_name":"environmental regulation","score":0.6389999985694885},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.5770000219345093},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.6019999980926514},{"id":"https://openalex.org/keywords/spain","display_name":"Spain","score":0.4560000002384186}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7677000164985657},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.6715999841690063},{"id":"https://openalex.org/C2777448596","wikidata":"https://www.wikidata.org/wiki/Q497743","display_name":"Circular economy","level":2,"score":0.6226999759674072},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5069000124931335},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4805999994277954},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43869999051094055},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.42750000953674316},{"id":"https://openalex.org/C2779304628","wikidata":"https://www.wikidata.org/wiki/Q3503480","display_name":"Face (sociological concept)","level":2,"score":0.426800012588501},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.40619999170303345},{"id":"https://openalex.org/C121426985","wikidata":"https://www.wikidata.org/wiki/Q591763","display_name":"Private sector","level":2,"score":0.4032000005245209},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.40230000019073486},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.35429999232292175},{"id":"https://openalex.org/C137757676","wikidata":"https://www.wikidata.org/wiki/Q3477367","display_name":"Business sector","level":2,"score":0.33739998936653137},{"id":"https://openalex.org/C2780422510","wikidata":"https://www.wikidata.org/wiki/Q17027938","display_name":"Humanity","level":2,"score":0.32850000262260437},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.31690001487731934},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3109000027179718},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.30959999561309814},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.30469998717308044},{"id":"https://openalex.org/C75779659","wikidata":"https://www.wikidata.org/wiki/Q18538","display_name":"Municipal solid waste","level":2,"score":0.29600000381469727},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.29120001196861267},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.28940001130104065},{"id":"https://openalex.org/C2778287611","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public management","level":2,"score":0.28760001063346863},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.28360000252723694},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2793999910354614},{"id":"https://openalex.org/C154193497","wikidata":"https://www.wikidata.org/wiki/Q3958441","display_name":"Economic sector","level":2,"score":0.257099986076355},{"id":"https://openalex.org/C2991770496","wikidata":"https://www.wikidata.org/wiki/Q179515","display_name":"Social needs","level":3,"score":0.24379999935626984},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.24330000579357147},{"id":"https://openalex.org/C78244369","wikidata":"https://www.wikidata.org/wiki/Q104840706","display_name":"Added value","level":2,"score":0.22699999809265137},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.22579999268054962},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.2199999988079071},{"id":"https://openalex.org/C2985347565","wikidata":"https://www.wikidata.org/wiki/Q2151621","display_name":"Energy sector","level":2,"score":0.2198999971151352},{"id":"https://openalex.org/C109986646","wikidata":"https://www.wikidata.org/wiki/Q546113","display_name":"Public policy","level":2,"score":0.21969999372959137},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.21719999611377716},{"id":"https://openalex.org/C2991761844","wikidata":"https://www.wikidata.org/wiki/Q203764","display_name":"Social activism","level":3,"score":0.21570000052452087},{"id":"https://openalex.org/C148383697","wikidata":"https://www.wikidata.org/wiki/Q1781695","display_name":"Regional science","level":1,"score":0.21439999341964722},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.21410000324249268},{"id":"https://openalex.org/C2983815764","wikidata":"https://www.wikidata.org/wiki/Q7551167","display_name":"Social impact","level":3,"score":0.21040000021457672},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2101999968290329},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.20679999887943268},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.2029999941587448}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:zaguan.unizar.es:101806","doi":null,"is_oa":true,"landing_page_url":"http://zaguan.unizar.es/record/101806","pdf_url":null,"source":{"id":"https://openalex.org/S4306402461","display_name":"Zaguan (Universidad de Zaragoza)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I255234318","host_organization_name":"Universidad de Zaragoza","host_organization_lineage":["https://openalex.org/I255234318"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/bachelorThesis"}],"best_oa_location":{"id":"pmh:oai:zaguan.unizar.es:101806","doi":null,"is_oa":true,"landing_page_url":"http://zaguan.unizar.es/record/101806","pdf_url":null,"source":{"id":"https://openalex.org/S4306402461","display_name":"Zaguan (Universidad de Zaragoza)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I255234318","host_organization_name":"Universidad de Zaragoza","host_organization_lineage":["https://openalex.org/I255234318"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/bachelorThesis"},"sustainable_development_goals":[{"score":1.0,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7169489861","https://openalex.org/W7067665426","https://openalex.org/W4407183600","https://openalex.org/W7125468982","https://openalex.org/W7134229426","https://openalex.org/W7066885666","https://openalex.org/W7057668454","https://openalex.org/W3215136636","https://openalex.org/W6950490651","https://openalex.org/W7033952774"],"abstract_inverted_index":{"The":[0],"circular":[1,32,81,141,176],"economy":[2],"is":[3,36,44,84,99,124],"being":[4],"promoted":[5],"by":[6,133],"various":[7],"international":[8],"institutions":[9],"and":[10,38,54,80,105,135],"governments":[11],"to":[12,68,75,108,120],"break":[13],"the":[14,40,45,89,94,118,128],"linearity":[15],"in":[16,27,86,117],"which":[17],"humanity":[18],"has":[19],"been":[20],"creating":[21],"value":[22],"chains":[23],"that":[24],"generates":[25],"alterations":[26],"natural":[28],"cycles.":[29],"In":[30,60],"a":[31,102,113,125,201,245,256],"model":[33],"where":[34],"waste":[35,41,95],"recycled":[37],"reused,":[39],"management":[42,96],"sector":[43,97,119,186,193,276],"most":[46],"crucial":[47],"sector.":[48],"Therefore,":[49],"regulations":[50],"at":[51,93],"European,":[52],"national":[53],"local":[55,206],"level":[56,90,98,129],"are":[57],"becoming":[58],"stricter.":[59],"face":[61],"of":[62,91,112,115,130],"this":[63,87],"challenge,":[64],"firms":[65,116,134],"also":[66],"need":[67],"disclose":[69],"information":[70,131],"on":[71],"what":[72],"they":[73],"do":[74],"sustainability,":[76],"corporate":[77],"social":[78,230],"responsibility":[79],"economy.":[82],"That":[83],"why,":[85],"dissertation,":[88],"accountability":[92,255],"analyzed":[100],"through":[101],"case":[103],"study":[104],"then":[106],"compared":[107],"certain":[109],"economic-financial":[110],"variables":[111,268],"sample":[114],"see":[121],"if":[122],"there":[123],"relationship":[126],"between":[127],"provided":[132],"their":[136],"main":[137],"characteristics.":[138],"La":[139],"econom\u00eda":[140,234],"est\u00e1":[142],"siendo":[143],"impulsada":[144],"por":[145,237,288],"diversas":[146],"instituciones":[147],"internacionales":[148],"y":[149,180,205,232,291],"gobiernos":[150],"para":[151,263,277],"romper":[152],"la":[153,156,158,226,228,233],"linealidad":[154],"en":[155,169,240],"que":[157,166,223,239],"humanidad":[159],"ha":[160],"ido":[161],"creando":[162],"cadenas":[163],"de":[164,187,189,247,250,254,259,261,270,273,285],"valor":[165],"genera":[167],"alteraciones":[168],"los":[170,183],"ciclos":[171],"naturales.":[172],"En":[173],"un":[174,248],"modelo":[175],"donde":[177],"se":[178,181,243],"reciclan":[179],"reutilizan":[182],"residuos,":[184],"el":[185,192,252,283],"gesti\u00f3n":[188,260],"residuos":[190,262],"es":[191],"m\u00e1s":[194,210],"crucial.":[195],"Por":[196],"lo":[197,222],"tanto,":[198],"las":[199,215,289],"regulaciones":[200],"nivel":[202,253,257,284],"europeo,":[203],"nacional":[204],"son":[207],"cada":[208],"vez":[209],"estrictas.":[211],"Ante":[212],"este":[213,241],"reto,":[214],"empresas":[216,274,290],"tambi\u00e9n":[217],"deben":[218],"divulgar":[219],"informaci\u00f3n":[220,286],"sobre":[221],"hacen":[224],"con":[225,266],"sostenibilidad,":[227],"responsabilidad":[229],"corporativa":[231],"circular.":[235],"Es":[236],"ello,":[238],"trabajo,":[242],"analiza":[244],"trav\u00e9s":[246],"caso":[249],"estudio":[251],"sectorial":[258],"luego":[264],"compararlo":[265],"determinadas":[267],"econ\u00f3mico-financieras":[269],"una":[271],"muestra":[272],"del":[275],"observar":[278],"si":[279],"existe":[280],"relaci\u00f3n":[281],"entre":[282],"proporcionada":[287],"sus":[292],"principales":[293],"caracter\u00edsticas.":[294]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2025-10-10T00:00:00"}
