Accounting and financing have the potential to drive the circular transition. Current accounting and reporting techniques that have been designed for the linear economy are often ill-equipped to truly capture the value and positive impact of circular businesses. Circular accounting describes the practice of measur-ing, analysing and reporting on a company’s financial and non-financial performance, to truly reflect the value and impact of circular businesses on all relevant stakeholders. The transition to a circular economy will require rethinking our present way of doing business—and we must not overlook the pivotal role of accounting.
This publication offers a synthesis of learnings from a series of four papers, which—through real-life business case studies—investigated the present arsenal of accounting and reporting solutions and their potential to support the circular transition.