Accounting for a forest-based circular economy in an Alpine collective ownership

ABSTRACT

This paper aims to investigate forms of circularity within an Alpine collective ownership (CO) while conceptualising the extent to which accounting can contribute to moving the CO towards more circular economy practices. This work is based on a qualitative field study of an Alpine CO in Italy (referred to as Alpha), with semi-structured interviews conducted from November 2018 to November 2022. The study is supplemented by a content analysis of 189 internal and external documents from COs published from 2013 to 2021. The results of the analysis illuminate the co-existence of two forms of circularity within the Alpha case: network-based and forest-based circularity. Network-based circularity involves social networks, cooperation, and coordination among different institutions/associations with the same intended purpose – to support the local community and territory in terms of relationships and networks. Forest-based circularity refers to sustainable sourcing and yields, optimising the cascading use and recycling of wood. The paper reflects on the role of accounting in COs, proposing accounting indicators that could foster more circular practices within this specific context.

HIGHLIGHTS

• Two dimensions of circularity exist in the Alpine CO setting, network-based and forest-based.

• Network based circularity is present when cooperation and coordination among different institutions oriented to a collective purpose occur in daily practice.

• Forest-based circularity refers to sustainable sourcing and yield, optimising cascading use, and recycling wood.

• The role of accounting in Alpine COs is helpful in transforming their economic models into bio-based circular economies.

• The proposed indicators should encourage COs to transform their models into bio-based circular models where resources are reallocated to the communities and forests, thus fostering sustainable development in the territories.

KEYWORDS:

• Bio-based circular economy
• collective ownership
• Alpine settings
• forest-based circularity
• network-based circularity

Acknowledgment

The authors are very grateful to Carmen Correa Ruiz, Massimo Contrafatto and Ian Thomson for many helpful comments and advice we received during the 9th Italian CSEAR Conference (Sept. 2022) and the AAinE – Alternative Accounting Conference in Europe (January, 2022). Comments received from colleagues at these conferences were extremely useful. In addition, the authors would like to immensely thank the three anonymous reviewers and the Guest Editors, Diane-Laure Arjalies, Michelle Rodrigue and Andrea (Andi) Romi, for their comments, suggestions and assistance in developing the paper.

This research was supported by the IPN84 grant from the Europareagion Euregio Science Fund programme and the authors are grateful to colleagues from the Academy of Science in Innsbruck and the Free University of Bolzano for supporting this paper.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Funding

This work was supported by Euregio [grant number: IPN – 84].