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The union between Industry 4.0 and the circular economy (CE) appears relatively recent. In this sense, new trading zones for sharing a common scenario among academics and practitioners are needed. The paper aims to investigate the link between Industry 4.0 and the CE by understanding how Industry 4.0 can foster the impact of the CE on companies. The study proposes a broader perspective that includes thematic and content analysis gathering data on professional documents based on business cases, newspaper articles, press releases and specialised blogs, as well as scientific papers. The joint academic‐practitioners view highlights how Industry 4.0 has the potential to impact on the CE through countless actions: increasing waste disposal; promoting remanufacturing; enhancing the efficiency of critical resources such as water, energy, gas and CO2; and improving business models and the mission of companies. However, barriers still exist in its adoption, stressing the need for holistic and integrated design and a proactive environment of collaboration among stakeholders. Results lead to practical as well as research implications.

The aim of the article is to analyze the role of the Popular Financial Reporting as tool of transparency and accountability. Our analysis examines the case of "Popular Financial Reporting of the City of Turin": bya questionnaire of analysis of the stakeholder satisfaction the study consider the different social variables because they influence the content and the comprehension. The method is based on data analysis reporting frequencies and percentages of answers of the questionnaire and, when possible, evaluating these results according to the level of instruction. The Chi-Square test was used to identify statistically significant differences among categories of educational level. Globally, the feedbacks were positive and the document could be defined as an important and strategic way to keep aware the stakeholders about the policies of the City. However, some improvement could be made, especially considering the differences observed among the educational level categories.

This study examines the relationship between climate change and firm performance in the context of European publicly listed companies. We conduct a multivariate regression analysis using Corporate Environmental Performance and Corporate Financial Performance as independent and dependent variables, respectively. A financial statement analysis of European publicly traded firms with high environmental performance shows that they register high corporate financial performance. Environmental performance positively impacts financial performance (β = .013, p-value < .01). Return on equity (ROE) is positively related to firm size and CE1 (carbon emissions) intensity but negatively linked to CE2, CE1 & 2, and capital intensities. However, return on investment (ROI) is positively correlated with all the control variables, including capital intensity, firm size, and growth. The results confirm that the firm-wide adoption of environmental practices reduces environmental risks, and thereby lowers production costs and increases profits. These findings can guide policymakers and organizations pursuing climate change mitigation and sustainable business solutions.

Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting. Design/methodology/approach A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms. Findings This study contributes to the debate on public accountability through dialogic accounting tools. Research limitations/implications Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study. Practical implications This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens. Originality/value PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.