Perspectiva financiera y contable de la economía circular.

Abstract

Abstract: The circular economy is a topic that is discussed in companies and governments around the world, because its impact through its policies and objectives seek to contribute to environmental conservation and preservation. The objective of the work was to analyze the financial and accounting perspective of the circular economy, for this, a documentary review of scientific articles of the last 5 years, compiled from the WoS and Scopus databases, was carried out; An exploratory and non-experimental qualitative methodology was used that allowed studying that the circular economy contributes directly to improving biodiversity, nature and resources, that is why its implementation has allowed the creation of more solid and sustainable organizations seeking opportunities. both internal and external, such as reusing its raw materials, fighting against pollution and natural deterioration, applying strategies and actions that only the circular economy allows and contributes to, in addition to using new approaches such as Business Analytic technology, KPI, Technologies 4.0,Blockchain Technology (BCT), the cost benefit, etc.