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

CALL FOR PAPERS

Journal: Sustainability Accounting, Management and Policy Journal

Publisher: Emerald Publishing

Submission Opens: 15 February 2026

Submission Deadline: 15 August 2026

Introduction

The transition toward a circular economy has become a strategic priority for advancing sustainable development and addressing pressing environmental and social challenges. Unlike traditional linear economic models — characterized by the 'take-make-use-dispose' approach — circular economy principles emphasize resource efficiency, closed-loop systems, waste elimination, and the regeneration of natural systems.

These principles strongly support many United Nations Sustainable Development Goals (SDGs) — including responsible consumption and production, climate action, and sustainable industry, innovation, and infrastructure.

Despite its growing global significance, the shift toward circularity poses substantial challenges for accounting, reporting, assurance, and governance practices in business. Conventional accounting systems — designed around linear economic flows — often struggle to capture the value generated through circular business models. Practices such as resource recovery, remanufacturing, product-as-a-service models, circular supply chains, and sharing platforms introduce complexities that traditional financial and management accounting frameworks are not fully equipped to measure or report.

As a result, organizations face critical gaps in monitoring performance, verifying value creation, and ensuring accountability and transparency within a circular economy context. This highlights an urgent need for scholarly inquiry into how accounting, reporting, assurance, and governance systems can be reimagined to better support circular economy practices and policies.

Scope & Significance

This Special Issue seeks to stimulate and advance interdisciplinary research at the intersection of accounting, reporting, assurance, and governance in the context of the circular economy. It aligns closely with the mission of SAMPJ to foster research that addresses urgent social and environmental challenges while generating actionable insights into policy and practice.

By encouraging critical reflections, empirical investigations, and innovative frameworks, this Special Issue aspires to shape both academic discourse and practical approaches in the evolving fields of accounting, reporting, assurance, and governance for the circular economy.

List of Topic Areas

Manuscripts are invited on themes including, but not limited to:

Accounting and measurement innovations for advancing the circular economy
Corporate governance models supporting the transition toward a circular economy and sustainable development
Risk management and resilience strategies within circular economy business models
Management control systems and performance measurement frameworks for circular economy practices
Multiple capitals and value creation in the context of circular business models
Circular economy accounting and reporting as enablers of sustainable development
Assurance and credibility mechanisms for circular economy disclosures and reporting
Regulatory frameworks and standards for accounting, reporting, and assurance in circular economy contexts
Accountability, governance, and transparency practices for organizations adopting circular economy principles
Digital technologies, data analytics, and traceability solutions supporting circular economy measurement and reporting
Circular economy accounting and reporting within public sector and not-for-profit organizations
Sector-specific approaches to circular economy accounting, reporting, and governance

Guest Editors

Prof. Samanthi Senaratne University of Sri Jayewardenepura, Sri Lanka 📧 samanthisenaratne@sjp.ac.lk

Dr. Nuwan Gunarathne University of Sri Jayewardenepura, Sri Lanka 📧 nuwan@sjp.ac.lk

Dr. Miguel Marco-Fondevila University of Zaragoza, Spain 📧 mmarcof@unizar.es

Prof. Sabina Scarpellini University of Zaragoza, Spain 📧 sabina@unizar.es

Key Deadlines

📅 Manuscript Submission Opens: 15 February 2026

⏰ Manuscript Submission Deadline: 15 August 2026

Submission Guidelines

Submissions are made through ScholarOne Manuscripts, the official submission platform of Emerald Publishing. Authors must strictly follow the journal's author guidelines.

When submitting, select "Accounting, Reporting, Assurance and Governance for Circular Economy: Rethinking for Sustainable Development" from the special issue drop-down menu at the appropriate step in the submission process.

⚠️ Submitted articles must not have been previously published, nor should they be under consideration for publication elsewhere while under review for this journal.

For author guidelines and to submit your manuscript, visit the official Sustainability Accounting, Management and Policy Journal page on the Emerald Publishing website and access via ScholarOne Manuscripts.

About the Journal

The Sustainability Accounting, Management and Policy Journal (SAMPJ), published by Emerald Publishing, is a leading peer-reviewed journal dedicated to advancing research at the intersection of sustainability, accounting, management, and policy. It provides an international platform for scholars and practitioners exploring how accounting and governance systems can be redesigned to support sustainable development, social responsibility, and environmental stewardship across diverse organizational and institutional contexts.

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