The QuickScan CBM (Circular Business Model) offers an approach to develop a circular business model. It focuses primarily on the manufacturing industry, even though it can be used in other sectors. It consists of three parts: (1) an introduction with an explanation of backgrounds and central concepts, (2) knowledge maps of seven business models that together form a classification and (3) the actual QuickScan.An interactive application can be found at Business Model Lab. This last version is bilingual (Dutch and English). Regardless of the version, it can be used to develop a new CBM or adapt an existing business model based on a qualitative approach. The starting point is that better design and organisation of a CBM contributes to the transformation and transition towards a sustainable and circular economy.
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A review has been completed for a verification and validation (V&V) of the (Excel) BioGas simulator or EBS model. The EBS model calculates the environmental impact of biogas production pathways using Material and Energy Flow Analysis, time dependent dynamics, geographic information, and Life Cycle analysis. Within this article a V&V method is researched, selected and applied to validate the EBS model. Through the use of the method described within this article: mistakes in the model are resolved, the strengths and weaknesses of the model are found, and the concept of the model is tested and strengthened. The validation process does not only improve the model but also helps the modelers in widening their focus and scope. This article can, therefore, also be used in the validation process of similar models. The main result from the V&V process indicates that the EBS model is valid; however, it should be considered as an expert model and should only be used by expert users.
We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?
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