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This study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban development. It explores the process of constructing a shared consensus about the performance indicators in conditions of low contractibility, where intervention objectives and outcomes are not easily quantifiable because the object is ambiguous and cannot be fully specified in advance.

The construction of performance indicators at the urban level is examined through the lens of an action net. Using group interviews, observations and documentary analysis, this study investigates the case of a CE initiative in the city of Milan.

The study demonstrates that in cases of low contractibility, the development of CE solutions requires actions that span across organisational boundaries, organised in an action net. As the action net unfolds, it is closely knotted with the construction of performance indicators, indicating a co-constitutive relationship between the two processes.

This interdisciplinary study contributes to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape the composition of the indicators.

Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.

This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.

The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.

This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.

This study aims to investigate the relationship between intellectual capital (IC) and sustainability in practice by developing and testing a management control tool to enhance sustainability through IC. The case tested is a publicly listed Italian information technology company.

Employing an interventionist research approach, the authors actively participated in a team tasked with designing a new IC reporting system. The methods of inquiry included in-depth interviews with project stakeholders and reviewing internal documents to offer a critical and performative analysis of IC practices in action. The resulting analysis led to the development of a new management control tool.

The management control tool developed in collaboration with the company not only significantly enhanced sustainability performance, it also fostered integrated thinking. Specifically, the tool helped to identify, measure and monitor firm-specific IC, including skills and competencies, knowledge and innovation, values, legitimacy, trust and reputation.

The findings contribute to the ongoing discourse on IC practices. Through new insights into the practical relationship between IC and sustainability, this paper affirms IC’s significance to businesses that want to improve their sustainability. The study also presents a methodical approach to integrating sustainability thinking into corporate practices, adding to the limited literature on how management control systems can promote corporate sustainability.