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Abstract: The development of a circular economy is an important task for socially responsible politicians, scientists and businesses. Despite growing interest in this concept over the past decade, the implementation of circular business models remains limited. One of the key barriers is the insufficient utilization of accounting and reporting capabilities, which are practical tools for transitioning to a circular economy. These tools support informed managerial decision-making in building and maintaining circular business models and processes. To explore the scientific interest in accounting and reporting as a means of supporting the transition to and development of a circular economy, a bibliometric analysis was conducted. This analysis utilized data from the Scopus database (845 documents from 2004 to 2024) and was further processed using VOSviewer to construct maps based on bibliographic data. The data allowed for the identification of authors and their collaboration clusters, dominant publications and regions in the research field, as well as important directions for further studies. The clustering of the conceptual landscape under study revealed seven keyword-based clusters and their interconnections, highlighting research priorities. It was established that, despite significant progress in the theoretical development of the circular economy from an interdisciplinary perspective, organizational and economic tools—particularly accounting and reporting—remain underexplored. The findings indicate the significant potential of accounting and reporting, which must be considered in the training of socially responsible accountants, financiers, and managers. The study emphasizes the need for further adaptation of accounting and reporting to meet the requirements of the circular economy, thereby contributing to achieving the Sustainable Development Goals.
Keywords: circular economy, accounting, reporting, sustainability reports, sustainable development, social responsibility, bibliometric analysis
Published in RUNG: 14.05.2025; Views: 130; Downloads: 2
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Abstract: The circular economy (CE) framework is crucial for promoting resource efficiency and minimizing waste, but it cannot achieve its sustainability goals alone. To achieve a truly sustainable future, broader social, environmental and economic aspects need to be taken into account. Rather than separating biological and technological cycles, as the CE principles are depicted in the Ellen MacArthur Foundation’s butterfly diagram (EMF, 2017), we propose an integrated approach that prioritises environmental aspects and includes a conceptual framework, socio-economic changes and implementation processes. It is crucial to re-evaluate the environmental aspects and strengthen their importance within the CE framework. Within this concept we present the case of iron, the most widely used metal, widely available compared to others and has been an essential part of societal development for more than 5,000 years. With its abundance, safety and electrochemical properties, iron is an ideal material for low-carbon energy technologies. We discuss how advanced iron-based technologies have a high potential to be successfully integrated into the CE, we evaluate different electrochemical energy storage systems and present advances in thermochemical Fe-Cl cycles for hydrogen production. An innovative thermal system for hydrogen production based on the thermochemical Fe-Cl cycle was evaluated in a life cycle assessment (LCA) study and shows the importance of choosing sustainable energy sources to minimise environmental impact. Sustainable production methods for iron are also analysed to demonstrate their potential to reduce the carbon footprint of the iron and steel industry. Finally, efforts should focus on minimising environmental impact and optimising resource recovery.
Keywords: circular economy, resource efficiency, sustainability, iron, hydrogen
Published in RUNG: 25.11.2024; Views: 1009; Downloads: 0
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Abstract: Plastic waste is steadily polluting oceans and environments. Even when collected, it is still predominantly dumped or incinerated for energy recovery at the cost of CO2. However, no simple solution exists to deal with marine litter (ML). Overcoming limitations in collection, and in the environmentally, technically and economically acceptable use of the collected material, is of paramount importance. Chemical recycling can contribute to the transition towards a circular economy but the high variety and contamination of real waste remains the biggest challenge. In my research more than 100 kg of actual benthic ML from the North Adriatic Sea, including polyolefins packaging and polyamides fishing nets, were successfully processed “as-is” without pretreatment and converted into standardized marine gas oil (MGO) compliant with the ISO8217 via the pyrolysis and the distillation process; with 8 potential harmful emissions linked to the pyrolysis process monitored and curbed to safe levels. Approximately 45 wt% yield of raw pyrolysis oil (RPO) was obtained of which 50% (v/v) being MGO. RPO and its distillates were chemically characterized via GC-MS. For all samples, more than 30% of the detected compounds were identified. 2,4-dimethyl-1-heptene, a marker of PP pyrolysis, is the most represented peak in the chemical signature of all the marine litter samples, and it differentiates commercial and pyrolysis marine gasoil. Besides, I studied the detailed composition and the steam cracking performance of distilled pyrolysis oil fractions in the naphtha-range of ML and mixed municipal plastic waste (MPW) considered unsuitable for mechanical recycling. Advanced analytical techniques including comprehensive two-dimensional gas chromatography (GC × GC) coupled with various detectors and inductively coupled plasma – mass spectrometry (ICP-MS) was applied to characterize the feedstocks and to understand how their properties affect the steam cracking performance. Both waste-derived naphtha fractions were rich in olefins and aromatics (~70% in MPW naphtha and ~51% in ML naphtha) next to traces of nitrogen, oxygen, chlorine and metals. ICP-MS analyses showed that sodium, potassium, silicon and iron were the most crucial metals that should be removed in further upgrading steps. Steam cracking of the waste-derived naphtha fractions resulted in lower light olefin yields compared to fossil naphtha used as benchmark, due to secondary reactions of aromatics and olefins. Coke formation of ML naphtha was slightly increased compared to fossil naphtha (~50%), while that of MPW naphtha was more than ~180% higher. It was concluded that mild upgrading of the waste-derived naphtha fractions or dilution with fossil feedstocks is sufficient to provide feedstocks suitable for industrial steam cracking. Waste plastics oil (WPO) obtained from a relatively large-scale batch rotary kiln pyrolysis reactor was collected and stored for 60 months in dark at 10 °C, periodically thoroughly characterized and finally tested as the drop-in fuel in internal combustion engine. It was evaluated by investigation of combustion process and emission formation phenomena under a wide range of operating parameters. The results were compared with those obtained with diesel fuel at the same injection and gas path parameters to provide a comprehensive basis for further development of control strategies. Finally, the solid residue from the pyrolysis process was evaluated for material recovery or safe disposal, thus closing the mass balance of the whole process. Due to the great contamination of the original feedstock, stabilization of solid residue is required to attain not hazardous waste criteria, but once stabilized with Portland concrete, it could even be employed as construction material, therefore transforming a problem into an opportunity.
Keywords: marine litter, marine fuel, pyrolysis, circular economy, environmental impact, chemical recycling, steam-cracking, pyrolysis char
Published in RUNG: 12.05.2023; Views: 3940; Downloads: 38
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Keywords: life cycle assessment, sanitation systems, sustainability, remote areas, circular economy
Published in RUNG: 20.02.2023; Views: 3530; Downloads: 9
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Keywords: biodiversity, art, circular economy, JRC, EU
Published in RUNG: 24.06.2022; Views: 2611; Downloads: 8
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