De una economía lineal a una economía circularel caso de Inditex

  1. David Blanco Alcántara 1
  2. Julieta Diez Hernández 1
  3. Luis Miranda Sanz 1
  4. Virginia Peñasco Hernández 2
  1. 1 Universidad de Burgos
    info

    Universidad de Burgos

    Burgos, España

    ROR https://ror.org/049da5t36

  2. 2 Willis Towers Watson
Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2021

Número: 458

Páginas: 185-220

Tipo: Artículo

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Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

This study analyzes the transition process from a linear economy to a circular economy for the multinational Inditex, one of the leading companies in the textile sector. Sector that is identified as being highly polluting and that is making great efforts to reduce that pollution and follow the path of meeting the sustainable development goals. The descriptive analysis, based on information from the report of the company, shows its leadership in sustainability, adapting its processes to improvements in economic, environmental and social terms. And the empirical study analyzes the effects of the creation of the Join Life label, as a transition strategy towards circularity. The results show that products made with organic cotton and with a recycling level higher than 26% generate a lower CO2 footprint, reduce water consumption by 90%, have a greater social impact –mainly in better salaries– and represent a cost reduction. Thus, the hypotheses that greater circularity leads to environmental, economic and social improvements are verified, as various schools of thought on circular economy propose. In 2019 the company presented 15% of this type of product and, although there is still a long way to go, the progress and improvements achieved are a good roadmap to guide the entire sector towards a transition to a circular economy

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