Economy and Business
EMAN Europe 2022: Towards a new accounting/management for Circular Economy

EMAN Europe 2022: Towards a new accounting/management for Circular Economy

16.Jun - 17. Jun, 2022 Cod. E03-22


Specific Topics of the conference:

  • Approaches measuring contributions and impacts of companies to a CE
  • Innovations for indicators, composite sustainability indexes and multidimensional measurement approaches to CE development in practice
  • Analyses of how CE approaches of companies contribute to an economy ‘operating in the safe space of planetary boundaries’ or to the UN Sustainable Development Goals
  • Proposals for approaches to measure and manage CE contributions in the supply chain
  • Impacts of CE innovations on developing business cases and on corporate financial performance
  • The role of CE accounting, performance measurement and reporting

Traditional EMAN Topics: 

  • Sustainability management and measurement tools for management control
  • Sustainability (Integrated) reporting and accounting
  • Social entrepreneurship, sustainable entrepreneurship and sustainability performance
  • Sustainable Supply Chain Management
  • Material and energy flow accounting
  • Water, forest, biodiversity accounting and sustainability of business
  • Life Cycle Assessment for Innovations
  • Incorporating Sustainability competences in Higher Education Institutions
  • Others traditionally accepted in EMAN conferences



    • Deadline for abstracts: 30 March 2022.
    • Abstract should not exceed 500 words.
    • Notification of acceptance: 28 February 2022
    • Extended abstract for publication in the conference proceedings (2-6 pages): 1st of June 2022
    • Abstracts to be sent to Professor Igor Alvarez Etxeberria:

    Document: Download HERE

    Read more



    • In case the paper is multi-authored and more than one author would like to participate in the conference, each participant needs to make registration and pays the registration fee separately.
    • The registration fee covers all conference sessions, one conference program, one conference pack (bag, notebook and a pen), conference proceedings (with ISBN), coffee breaks, luncheons, Get-Together drink, Conference Dinner.
    • Unpaid manuscript will be treated as withdraw.
    • Cancellation policy: Full registration fee refund after administrative cost deduction will be paid up to 1 June 2022.
    • We are happy to receive accompanying persons with the delegates to Donostia-San Sebastian. The registration fee for accompanying persons includes, the Get-Together Drink and the Conference Dinner. You can also find this possibility by the registration web.


    The congress will have two Special Issue related to the topic of the congress Circular Economy & accounting/management.

    • Spanish Accounting Review., (JCR 2020, 2.324 Business and Finance) Special issue: Sustainability accounting, accountability and disclosure in a Circular Economy.

    Document: (Opens New Window)Special Issue SAR (pdf ,59,72 Kb)




      Chair: Igor Alvarez Etxeberria, University of the Basque Country


      • Aldaz, Maider, University of Basque Country, Spain
      • Blanco, Goizeder, University of Basque Country, Spain
      • Diaz de Junguitu, Alberto, University of Basque Country, Spain
      • Erlantz, Allur, University of Basque Country, Spain
      • Garayar Ainhoa, University of Basque Country, Spain
      • Ibarloza Ander, University of Basque Country, Spain
      • Zubelzu Eugenio, University of Basque Country, Spain



      • Álvarez-Etxeberria, Igor, University of Basque Country, Spain
      • Moneva, José Mariano, University of Zaragoza, Spain


      • Aldaz, Maider, University of Basque Country, Spain
      • Allur Erlantz, University of Basque Country, Spain
      • Andreaus, Michele, Universitá di Trento, Italy
      • Burritt, Roger, The Australian National University, Australia
      • Christ, Katherine, University of South Australia, Australia
      • Crutzen, Nathalie, University of Liege, Belgium
      • Csutora Maria, Corvinus University of Budapest, Hungary
      • Daddi, Tiberio, Scuola Superior Sant'Anna (Pisa), Italy
      • Fondevilla, Miguel Marco, University of Zaragoza, Spain
      • Garayar, Ainhoa, University of Basque Country, Spain
      • Gibassier,  Delphine, Audencia Business School, France
      • Hernandez Pajarez, Julio Cesar, University of Piura, Peru
      • Jara Sarrúa, Luis, University of Chile, Chile
      • Jaussaud, Jacques, UPPA, France
      • Kimura, Asako, Kansai University, Japan
      • Larrinaga, Carlos University of Burgos, Spain
      • Lee, Ki-Hoon,  Griffith University, Australia
      • Lozano, Rodrigo, University of Gävle, Sweden
      • Maas, Karen, Erasmus University, The Netherlands
      • Miras, Maria del Mar, University of Sevilla, Spain
      • Monteiro, Sonia, CICF – Portugal
      • Muñoz, Maria Jesus, University of Jaume I, Spain
      • Ortas, Eduardo, University of Zaragoza, Spain
      • Schaltegger Stefan, Centre for Sustainability Management,  University Lüneburg, Germany
      Read more

      Activity directed to

      • University student
      • Teachers
      • Professionals


      • EMAN
      • UPV/EHU
      • Gipuzkoako Foru Aldundia - dpto Medio Ambiente y Obras Hidráulicas


      Igor Álvarez Etxeberria


      Igor Alvarez Etxeberria is associated professor (full professor accredited) of accounting at the University of Basque Country. He also member of the Steering Committee of EMAN Europe. His interests are the role of business in sustainable development, social and environmental reporting, carbon accounting, Biodiversity accounting and CSR performance. He has published in a number of journals that include Accounting, Business Strategy and Environment, CSR and Environmental management, Ecological Economics, Journal of Cleaner Production, Sustainable Development, Supply Chain management and International Journal, Spanish Accounting Review and Spanish Journal of Finance and Accounting.


      Idoia Azaldegui Alba

      Basque Center for Macromolecular Design and Engineering

      Idoia Azaldegui, is since 2011 GENERAL MANAGER of POLYMAT, International Center of Excellence in polymer research, located in San Sebastian. The center, which is integrated by the Ikerbasque Foundation, UPV/EHU and the Provincial Council of Gipuzkoa, has a staff of 75 people and almost 150 scientifically linked researchers. Graduate in Law from the UPV/EHU and Master in Business Administration (M.B.A.) from Suffolk University (Boston), she has continued her training with the Executive Program for Women in Senior Management #SoyPromociona, (ESADE Business School), Compliance and Lead Corporate Sustainability. Twenty years of professional experience as a Foundation manager. Member of the Board of Directors of POLIMERBIO S.L. and POLYKEY S.L. , UPV/EHU Social Council member, European Union Expert assessor in the HR Excellence in Research Award. She is a member of the Circular Economy group of Women Action Sustainability (WAS). Winner of the ASPEGI 2020 Award (Gipuzkoa best Directive)

      Carlos Larrinaga

      Universidad de Burgos

      Carlos Larrinaga is professor of accounting at the University of Burgos, Spain. He also is associated to the Centre for Social and Environmental Accounting Research, University of St Andrews. Formerly he served at the University of Seville, and at Carlos III University. His interests are the role of business in sustainable development, and particularly the normativity of social and environmental reporting. In the last years he is studying the interplay between accounting, modernity and the Anthropocene from historical, coloniality and ecological perspectives. He has published in a number of journals that include Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting and European Accounting Review. He also serves in the editorial board of various journals and is Associate Editor of the European Accounting Review.

      Sabina Scarpellini

      Universidad de Zaragoza

      Dr Sabina Scarpellini is an associate professor at the Department of Accounting and Finance of the University of Zaragoza, and she is PhD in Accounting and Finance (University of Zaragoza). She holds an MSc degree in Management of Organizations and a second PhD degree in renewable energy and energy efficiency. With a broad previous professional experience in private R&D Institutes, Dr Scarpellini has led and has participated in R&D projects. She is the author of many international scientific papers and books and is a member of different national and international technology platforms and committees.

      Stefan Schaltegger

      University Lüneburg, Germany

      Prof. Dr. Dr. h.c. Stefan Schaltegger is the founder and head of the Centre for Sustainability Management (CSM) at Leuphana University Lüneburg, Germany. Stefan has published more than 500 publications and according to the recent Stanford ranking of scientists is among the top 2% most cited researchers in the world scientist ranking 2020 in management and in environmental sciences. His research fields in the area of corporate sustainability management include sustainability accounting and management control, performance measurement and management, concepts and tools of sustainability management, sustainable entrepreneurship, strategic sustainability management and stakeholder theory. Stefan is deputy editor, associate editor or member of the editorial board of 16 international academic journals.

      Registration fees

      RegistrationUntil 30-05-2022Until 16-06-2022
      220,00 EUR300,00 EUR
      0 EUR0 EUR
      Accompanying personUntil 30-05-2022Until 16-06-2022
      - 60,00 EUR


      Carlos Santamaría Zentroa

      Plaza Elhuyar, 2. 20018- Donostia / San Sebastián



      Carlos Santamaría Zentroa

      Plaza Elhuyar, 2. 20018- Donostia / San Sebastián