Toward a definition of waste accounting in a circular economy: Evidence from auditors

In the European Union, many companies are introducing accounting mechanisms to circular economy models for a "zero waste" production. In this context, this study contributes to the knowledge base on circular accounting and to the definition of the emerging waste accounting discipline, which is still in development. Within the Stakeholder theoretical framework, this study frames waste accounting as the intersection of various accounting areas relevant to waste management in a circular economy and auditing processes. The auditors' perception concerning the introduction and reporting of circular processes and waste-related accounting in companies is analysed through 94 hybrid interviews conducted with auditors in Spain.