In recent years, a number of case studies of the circular economy in business have been analysed by academics. However, some areas of research are little explored at the micro level, such as the study of the characteristics of the financial resources applied to investments to introduce circular activities in businesses. Therefore, the main objective of this study is to define the resources applied to circular activities by firms. To describe the influence of financial resources on achieving a more advanced circular economy in business is also an objective of this paper. Using a sample of Spanish companies, we applied a partial least square structural equation model (PLS-SEM) to enhance the knowledge about financial resource management in the framework of the resource-based view. We find that availability of funds, quality of the firm’s own financial resources and public subsidies have a positive effect in stimulating the implementation of circular economy initiatives in businesses.

It has been argued that the circular economy (CE) represents an opportunity to achieve a paradigm shift in territory from the current linear model to a low-carbon, zero-waste economy. In this context, the implementation of the CE is holistically analysed to measure its impact and contribute to the debate about regional environmental management from the different perspectives of society, public administrations, and the private sector. Through a qualitative case study of a Spanish region, the main barriers of CE, such as the lack of funding for undertaking investments and the supply of recycled products, are identified, and the organisation of a waste-exchange system between companies or awareness campaigns concerning the CE are considered relevant incentives to be included in regional planning and management. This study confirms the economic and social win for CE that will be more effective as more CE activities are implemented at regional level.

Interest from academics, policy–makers and practitioners in eco-innovation has increased as it enables the optimization of the use of natural resources improving competitiveness and it provides a conceptual framework for corporate sustainability. In this context, this paper provides an in-depth analysis and a wide classification of the specific indicators for the integrated measurement of eco-innovation projects in business from a resource-based view (RBV). The specific metrics were tested to measure the economic-financial and environmental resources and capabilities applied by five Spanish firms to eco-innovation projects, selected as case studies.

The European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic‐financial variables of the sample companies, and (b) a case study of a bank carried out through semi‐structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability.

This paper demonstrates how to achieve energy savings in the construction and operation of buildings by promoting the use of life cycle assessment techniques in the design for new buildings and for refurbishment. The paper aims to draw on the application of a specific methodology for low energy consumption, integrated planning, environmental performance evaluation of buildings, and design for sustainability and LCA techniques applied to buildings. The ENergy Saving through promotion of LIfe Cycle assessment in buildings (ENSLIC) methodology based on LCA for use in an integral planning process has been promoted to stakeholders who require a means to optimize the environmental performance of buildings. Feedback from the stakeholders has facilitated the creation of simplified LCA guidelines, a systematic approach guiding the user through the alternative options regarding software choices, their strengths and weaknesses, the databases available, the usefulness of different indicators, aggregation, definition of limits and options for simplifying the process. As a result, this paper presents the applied results of a case study where this methodology is implemented serving as an energy savings evaluation tool for decision makers, end-users, professionals involved in the different stages of construction, etc. Finally, it is demonstrated how LCA can facilitate comparisons between different buildings, showing the influence of all variables on a building’s life cycle environmental impact and showing the potential for energy savings. Removing market barriers to sustainable construction is actually stricter and this is good news for promoting higher energy efficiency in buildings.