CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 19 (2021): CAPIC REVIEW
Investigation

Economy and circular information in the argentinian agrifood sector. An exploratory research from an institutional approach

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  • María Laura Rabasedas,
  • Jose Mariano Moneva Abadía
María Laura Rabasedas
Universidad Nacional del Litoral
Jose Mariano Moneva Abadía
Universidad de Zaragoza
DOI: https://doi.org/10.35928/cr.vol19.2021.130
Categories

Published 2021-12-12

Keywords

  • agrifood,
  • circular economy,
  • circular information and accounting

How to Cite

Rabasedas, M. L., & Moneva Abadía, J. M. (2021). Economy and circular information in the argentinian agrifood sector. An exploratory research from an institutional approach . CAPIC REVIEW, 19, 1–18. https://doi.org/10.35928/cr.vol19.2021.130
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Abstract

The environmental impact of the agri-food sector is critical given the high levels of pollution and food loss that are generated. The development of the circular economy in the sector appears as both an opportunity and as a challenge. To do so, it is necessary to generate useful information for circular decisions, with sustainability reports being an important instrument.
In this context, this research seeks to evaluate the degree of internalization of the circular economy in Argentinian agri-food companies, including circular information disclosed and factors that influence, from an institutional theory perspective.
An ad hoc questionnaire survey was sent to Argentinian agri-food companies, of which 210 responded. Data analysis was performed using descriptive statistics and media difference to test the hypothesis.
Results show that levels of internalization are low in all the categories: strategy, practices and circular information disclosure. Also, Argentinian agri-food companies are affected by institutional factors. Future research could focus on understanding the motivations and barriers that must be overcome to achieve true adoption of the circular economy in the sector.

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