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Accounting and reporting in supporting the transition to a circular economy : a bibliometric analysis
Yuliia Maksymiv, Nadiia Skromyda, Jurij Urbančič, 2024, izvirni znanstveni članek

Opis: 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.
Ključne besede: circular economy, accounting, reporting, sustainability reports, sustainable development, social responsibility, bibliometric analysis
Objavljeno v RUNG: 14.05.2025; Ogledov: 145; Prenosov: 2
.pdf Celotno besedilo (891,06 KB)
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Environmental priorities in the circular economy : examples from iron-based technologies
Andreea Oarga-Mulec, Uroš Luin, Keith R. Skene, Matjaž Valant, 2024, objavljeni znanstveni prispevek na konferenci

Opis: 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.
Ključne besede: circular economy, resource efficiency, sustainability, iron, hydrogen
Objavljeno v RUNG: 25.11.2024; Ogledov: 1017; Prenosov: 0
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Hydrazone-linked covalent organic framework catalyst via efficient Pd recovery from wastewater
Mahira Bashri, Sushil Kumar, Pallab Bhandari, Sasi Stephen, Matthew J. O'Connor, Safa Gaber, Tina Škorjanc, Matjaž Finšgar, Gisha Elizabeth Luckachan, Blaž Belec, 2025, izvirni znanstveni članek

Opis: Global consumption and discharge of palladium (Pd) have raised environmental concerns but also present an opportunity for the sustainable recovery and reuse of this precious metal. Adsorption has proven to be an efficient method for the selective recovery of Pd from industrial wastewater. This study investigated a hydrazone-linked covalent organic framework (Tfpa-Od COF) as a potential material for the high-affinity adsorption of Pd2+ ions from wastewater, achieving a Kd value of 3.62 × 106 mL g–1. The electron-rich backbone of the COF contributes to its excellent selective removal efficiency (up to 100%) and adsorption capacity of 372.59 mg g–1. Furthermore, the Pd-adsorbed COF was evaluated as a sustainable catalyst for the Suzuki–Miyaura coupling reaction, demonstrating good catalytic conversion and recyclability. This work attempts to showcase a protocol for reusing waste palladium generated in water to fabricate heterogeneous catalysts and, thereby, promote the circular economy concept.
Ključne besede: covalent organic frameworks, sustainability, catalysis, palladium adsorption, water purification
Objavljeno v RUNG: 22.08.2024; Ogledov: 1464; Prenosov: 10
.pdf Celotno besedilo (4,04 MB)
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Ko se kreativnost sreča s podjetništvom : workshop Challenging the Future with Local Strenghts, 30. 5. 2024, XCenter v Novi Gorici
Peter Purg, 2024, druga izvedena dela

Ključne besede: art thinking, MAST, sustainability, degrowth, slow tourism
Objavljeno v RUNG: 10.06.2024; Ogledov: 1531; Prenosov: 5
.pdf Celotno besedilo (3,54 MB)
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Cross-sector Innovation Transfer : MAST Business Plan
Andreja Lapuh Maležič, Jurij Krpan, Simon Gmajner, Peter Purg, Nayari Castillo Rutz, Sergi Bermudez di Badia, Dejan Kaligaro, Lea Mohorič, elaborat, predštudija, študija

Opis: The economic analysis showed that the MAST project is justified and represents added value for all users, the financial feasibility of carrying out the MAST project as such was confirmed. The set business model of the MAST project was proved to be sustainable in the long run, as the project from 2022 onwards shows considerable self-sustainability. Not only during its implementation but also at its finish the project may be estimated low-risk also for its possible future developments, as it clearly promotes an innovative idea and features a clear business model based on a professional team in capacity to face all the challenges and risks.
Ključne besede: business plan, sustainability, financial
Objavljeno v RUNG: 10.05.2021; Ogledov: 3579; Prenosov: 0
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Sustainable impacts for studying and innovating through art, science and technology : MAST sustainability plan
Kornélia Kiss, Peter Purg, Simon Gmajner, Nayarí Castillo-Rutz, Daniela Urem, Sergi Bermúdez, 2020, elaborat, predštudija, študija

Opis: The MAST Sustainability Plan reflects the actions and strategies of the MAST project consortium that are to safeguard the longevity of the project’s positive impacts both on the level of participating institutions, the manifold stakeholder groups involved, and the broader network of (future) partnerships that may evolve and benefit from the project’s results.
Ključne besede: Sustainability, exploitation, project, Arts Science and Technology
Objavljeno v RUNG: 10.02.2021; Ogledov: 3721; Prenosov: 72
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Scientific Advancement in Contemporary Society: Interface between Technology, Law and Science
Adetutu Aina-Pelemo, Ananya Patil, Paul Ejembi, Sandra Oloketuyi, Iseoluwa Aina, 2019, izvirni znanstveni članek

Opis: This article is premised on the relation of technology and applied sciences with law. The three subjects are not only interwoven but cannot be protected and regulated without the viable use of law. The unprecedented advancement ofscientific innovations has far-reaching implication in virtually all ramifications of human endeavour. Technology is an invention created using science, which needs to be sustained by prudent management and law. The research goal is to narrow down a middle ground where all these independent fields can meet and share a symbiotic relationship without stifling each other. The research seeks to ascertain the knowledge and perception of selected university students of Nigeria and India, about Science, Law and Technology. The authors adopted the doctrinal and empirical research methodology coupled with the use of cases and legislations as source of information. The research revealed that majority of the participants has knowledge about the co-existence and impact of Science, Technology and Law in the society. However, the attitude and perception of the participants constitute a fundamental influence on the degree to which technological orientations occur during learning process. Also, 85% of 200 participants agreed that there is need for frequent education and legislation as science and technology evolves in the society. Hence, this article recommends the implementation and frequent modifications of law to continually protect, encourage and ensure the societal sustainability of ethical standards.
Ključne besede: Advancement, Law, Relations, Science, Sustainability, Technology
Objavljeno v RUNG: 14.01.2021; Ogledov: 3602; Prenosov: 0
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