Accounting, Reporting, Assurance and Governance for Circular Economy: Rethinking for Sustainable Development

Call for Papers
Accounting, Reporting, Assurance and Governance for Circular Economy: Rethinking for Sustainable Development

Journal: Sustainability Accounting, Management and Policy Journal
Publisher: Emerald Publishing
Submissions Open: 15 February 2026
Submission Deadline: 15 August 2026

Introduction

The transition to a circular economy has become a strategic priority for advancing sustainable development and tackling pressing environmental and social challenges. Unlike traditional linear models (“take–make–use–dispose”), circular economy principles emphasise resource efficiency, closed‑loop systems, waste elimination, and regeneration of natural systems, aligning strongly with SDGs such as responsible consumption and production, climate action, and sustainable industry.

Yet this shift poses major challenges for accounting, reporting, assurance, and governance. Conventional systems are designed for linear flows and struggle to capture value from circular practices such as resource recovery, remanufacturing, product‑as‑a‑service, sharing platforms, and circular supply chains. This Special Issue invites interdisciplinary work reimagining accounting and governance frameworks to support circular economy transitions and sustainable development.

Guest Editors

Samanthi Senaratne, Nuwan Gunarathne, Miguel Marco‑Fondevila, Sabina Scarpellini

Guest Editors Contact Details

List of Topic Areas

Submissions are invited on (but not limited to):

• Accounting and measurement innovations for the circular economy.

• Corporate governance models supporting circular transitions and sustainable development.

• Risk management and resilience strategies in circular business models.

• Management control systems and performance measurement for circular practices.

• Multiple capitals and value creation under circular business models.

• Circular economy accounting and reporting as enablers of sustainable development.

• Assurance and credibility mechanisms for circular economy disclosures.

• Regulatory frameworks and standards for accounting, reporting, and assurance in circular contexts.

• Accountability, governance, and transparency in circular economy organisations.

• Digital technologies, data analytics, and traceability supporting circular measurement and reporting.

• Circular economy accounting and reporting in the public sector and not‑for‑profit organisations.

• Sector‑specific approaches to circular economy accounting, reporting, and governance.

Submission Process & Deadlines

• Submit via ScholarOne Manuscripts from 15 February 2026:
  https://mc.manuscriptcentral.com/sampj

• Select special issue title: “Accounting, Reporting, Assurance and Governance for Circular Economy: Rethinking for Sustainable Development”.

Submission Guidelines

• Follow the author guidelines of Sustainability Accounting, Management and Policy Journal:
  https://www.emeraldgrouppublishing.com/journal/sampj

• Articles must be original and not under consideration elsewhere.

About the Journal

The Sustainability Accounting, Management and Policy Journal focuses on sustainability accounting, management, and policy, with a strong emphasis on social and environmental impact and actionable insights for policy and practice.

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