The Challenges of the Circular Economy

摘要: This chapter provides a broad overview of circular economy, its foundational characteristics and discusses implications for accounting information. It the enablers barriers to transition from current linear business models contemplating macro, meso micro levels, including accountant’s role in interventions developments required. Multi-disciplinary collaboration at all levels education is fundamental with full systems thinking consistent approaches measurement metrics order assist clarifying complex interrelationships within supply chains. The profession needs ensure that they are an integral element, rather than inhibitors, progressing move away towards economy.