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Circular Logistics
1
 
Circular Value Chains
2
 
Circular Design
3
 
Circular Procurement
4
 
Circular Economy
5
 
Circular Initiatives
6
 
Circular Business Models
7
 
Circular Policies
8
 
Circular Financing
9
 
Explanation Literature list
KNOWLEDGE MAP Back to overview
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Circular Economy

What is the role of logistics and supply chain management?

Geschreven samen met: evofenedex Kennisknooppunt Handel & Logistiek
A circular economy shares the common goal of preserving the value of resources, materials, and products for as long as possible. As a product is used, its value decreases, and a processing step is required to restore (or even increase) that value.

Various options exist for this purpose, such as repair, refurbishment, remanufacturing, upgrading, or recycling.

Increasing complexity of (reverse) logistics

Each of these steps creates a return flow with unique characteristics. A manufacturer wanting to repair a returned product may do so at a different location and through a different partner than someone remanufacturing it.

In a circular economy, there is less often a simple linear flow of materials between the manufacturer (A) and the consumer (B), but rather an increasingly complex network of materials processors and remanufacturers, each utilizing their own expertise to preserve the value of materials. This complexity makes (reverse) logistics challenging.

Smart and efficient organization is necessary to optimize the circular business model and make it economically viable; hence, chain management is required.

Supply Chain Management

Without effective supply chain management, the likelihood of success for a circular business model is low. In practice, various players, such as producers, distributors, or logistics service providers, can assume this leadership role. Sometimes, organizations within a supply chain jointly establish a new entity to take on the role of supply chain management. It is crucial for the supply chain manager to understand where (residual) flows originate and what raw materials, materials, or components are sought by other organizations. The goal is to connect supply and demand as effectively as possible and close the loops. The supply chain manager must take the initiative to bring together the entire system of actors in the chain and align the various chain links as seamlessly as possible.

Also interesting: Examples of circular businesses

Inventory Management

Inventory management in a circular company involves different dimensions than in a linear company. A portion of incoming raw materials, materials, and products in circular companies consists of secondary flows from other organizations, which are by definition not newly made but must first return from the market. In some sectors, secondary materials may be easily ordered from a (circular) supplier. However, in very specific, smaller, or less mature sectors, entrepreneurs may need to retrieve products from the market themselves. Inventory management in a circular enterprise is therefore less straightforward, and this can sometimes mean that essential materials are not readily available.

Example: The circular hub of Ahrend and Gispen

 

Office furniture brands Ahrend and Gispen opened a joint circular hub in Veghel in 2021. Here, returned furniture is received, and revitalization, rental, storage, maintenance, and sale of ‘revived’ products take place.

 

Their furniture makers are daily involved in returns. Maintaining the basic inventory of common products such as office chairs, meeting chairs, and workstations is integrated into daily activities. Gispen/Ahrend knows what is on each pallet position and in what quantities. Orders are linked to these locations, complete with a photo, minimizing the chance of errors. Data is entered upon goods receipt.

 

The lead time for the revitalized furniture from Ahrend and Gispen is significantly shorter, at 5 working days, compared to new furniture, which takes 8 to 10 weeks. Customers can purchase revitalized furniture in an online store and have a 5-day option.

 

If a customer wants something that is not part of the usual product range, the companies actively search for it, as ultimately it remains a matter of bringing supply and demand together.

Data and Digitalization

One of the new logistical skills of the circular entrepreneur is the ability to track the nature and location of secondary raw materials, materials, and products. Where are they in the market, when will they become available as a return stream, and what is their quality at that time?

In the IT environment of a circular entrepreneur, a system must be present to track products even after delivery. A combination with predictive maintenance, where the status of a device is remotely monitored, helps keep maintenance costs low. Especially in a service model, this is essential.

The MIT-regulation

 

The MIT regulation offers opportunities for SMEs to realize data-driven logistics or gain better control over information and material flows within and outside the company with the help of chain management.

 

The MIT regulation promotes innovation, sustainability, digitalization, safety, and competition within the logistics sector. This includes initiatives such as making road transport more sustainable or innovating to improve efficiency in warehouse operations.

 

The subsidy enables SMEs to be reimbursed for research, development, and advice that can form a digital foundation to expand circular activities. (Source: evofenedex)

 

Go to this question

About the Knowledge Map Circular Economy

The aim of this Knowledge Map Circular Economy is to present an overview of the present-day knowledge on circular economy issues. In this knowledge map, publications up to January 2020 have been included. Per question, a short summary is provided, with more comprehensive answers below. These answers are a factual representation of the original source. Direct access to the publications is provided via the clickable literature list.

The knowledge map is a product of the Dutch accelerator Versnellingshuis Nederland circulair!

Literature list

ABN AMRO, 2015

ABN AMRO. (2015). Circular Economy Guide – Wegwijzer Circulair Ondernemen. Retrieved from https://www.abnamro.com/nl/images/Documents/040_Duurzaamheid/Publications/ABN_AMRO_Circular_Economy_Guide.pdf

Accenture, 2014

Accenture. (2014). Circular Advantage: Innovative business models and technologies to create value in a world without limits to growth.

Achterberg, Hinfelaar, & Bocken. 2016

Achterberg, E., Hinfelaar, J., & Bocken, N. (2016). Master Circular Business with the Value Hill, 1–16.

Aldersgate Group, 2012

Aldersgate Group. (2012). Resilience in the Round: Seizing the growth opportunities of a circular economy.

Andersen, 2006

Andersen, M. S. (2006). An introductory note on the environmental economics of the circular economy. Sustainability Science, 2(1), 133–140. https://doi.org/10.1007/s11625-006-0013-6

Appelepap, A. (2016), De cirkel is round

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Auping, 2019

Auping. (2019). Auping wint circular award business 2019.

Bakker, den Hollander, van Hinte, & Zijlstra. 2014

Bakker, C. A., den Hollander, M. C., van Hinte, E., & Zijlstra, Y. (2014). Products that last- Product design for circular business models. Delft: TU Delft Library.

Bastein, Roelofs, Rietveld, & Hoogendoorn. 2013

Bastein, T., Roelofs, E., Rietveld, E., & Hoogendoorn, A. (2013). Kansen voor de circulaire economie in Nederland. TNO

Bocken, Bakker & De Pauw, 2015

Bocken, N. M. P., Bakker, C., & Pauw, I. De. (2015). Product design and business model strategies for a circular economy. In Sustainable Design & Manufacturing Conference, 12-14 April. Seville, Spain.

Bocken, Short, Rana & Evans. 2014

Bocken, N. M. P., Short, S. W., Rana, P., & Evans, S. (2014). A literature and practice review to develop sustainable business model archetypes. Journal of Cleaner Production, 65, 42–56.

Boons, Montalvo, Quist, & Wagner, 2013

Boons, F., Montalvo, C., Quist, J., & Wagner, M. (2013). Sustainable innovation, business models and economic performance: an overview. Journal of Cleaner Production, 45, 1–8.

Braungart, McDonough & Bollinger, 2007

Braungart, M., McDonough, W., & Bollinger, A. (2007). Cradle-to-cradle design: creating healthy emissions – a strategy for eco-effective product and system design. Journal of Cleaner Production, 15(13–14), 1337–1348.

Casado-Vara et al., 2018

Casado-Vara et al. (2018). How blockchain improves the supply chain: case study alimentary supply chain.

Circle Economy & Sustainable Finance Lab, 2016

Circle Economy & Sustainable Finance Lab. (2016). Master circular business with the value hill.

City of Amsterdam, 2014

City of Amsterdam. (2014). Towards the Amsterdam Circular Economy. Retrieved from www.amsterdam.nl/duurzaam

CIWM, 2014

CIWM. (2014). The Circular Economy : what does it mean for the waste and resource management sector? Retrieved from http://www.ciwm-journal.co.uk/downloads/CIWM_Circular_Economy_Report-FULL_FINAL_Oct_2014.pdf

Clavreul, Butnar, Rubio & King, 2017

Clavreul, Butnar, Rubio & King (2017) Intra- and inter-year variability of agricultural carbon footprints – A case study on field-grown tomatoes.

Copper 8, 2018

Copper 8. (2018). Circulair-Inkopen-in-8-stappen.

Ellen Macarthur Foundation, 2013a

Ellen Macarthur Foundation. (2013). Towards the Circular Economy: Economic and buisiness rationale for an accelerated transition.

Ellen MacArthur Foundation, 2014

Ellen Macarthur Foundation. (2014). Towards the Circular Economy: Accelerating the scale-up accross global supply chains.

Ellen MacArthur Foundation, 2015a

Ellen MacArthur Foundation. (2015). Towards a circular economy: Business rationale for an accelerated transitions

Ellen MacArthur Foundation, 2015b

Ellen MacArthur Foundation. (2015b). Growth within: a circular economy vision for a competitive Europe.

Ellen MacArthur Foundation, 2015c

Ellen MacArthur Foundation. (2015). Delivering the Circular Economy: A Toolkit for Policymakers.

Ellen MacArthur Foundation, 2016

Ellen Macarthur Foundation. (2016). Intelligent Assets: Unlocking the Circular Economy Potential.

Ellen MacArthur Foundation, 2018

Ellen MacArthur Foundation. (2018). Scotland: Making Things Last – A Circular Economy Strategy.

Ellen MacArtur Foundation, 2011

Ellen MacArtur Foundation. (2011) Re-thinking Progress: The Circular Economy.

ESA, 2012

ESA. (2013). Going for growth: A pratical route to a circular economy. Retrieved from http://www.esauk.org/esa_reports/Circular_Economy_Report_FINAL_High_Res_For_Release.pdf

European Commission, 2014

European Commission. (2014). Scoping study to identify potential circular economy actions , priority sectors, material flows and value chains. European Commission. https://doi.org/10.2779/29525

 

European Commission, 2016

European Comission. (2016). Closing the loop New circular economy package. Retrieved from http://ec.europa.eu/environment/circular-economy/index_en.htm

European Commission, 2019

Europese Commissie. (2019). Implementation of the Circular Economy Action Plan.

Genovese et al., 2017

Genovese, A., Acquaye, A. A., Figueroa, A., Koh, S.C. L., Sustainable supply chain management and the transition towards a circular economy: Evidence and some applications, Omega, Volume 66, Part B, 2017, Pages 344-357

Green Deal, 2018

Green Deal. (2018). Ruim € 100 miljoen aan circulaire inkoopkracht in nieuwe Green Deal Circulair Inkopen.

Groothuis. 2014

Groothuis, F. (2014). New Era. New Plan. Fiscal Reforms For An Inclusive, Circular Economy. Case Study the Netherlands. Austerlitz. Retrieved from http://www.ex-tax.com/files/4314/1693/7138/The_Extax_Project_New_Era_New_Plan_report.pdf

Het Groen Brein et al., 2017

Het Groene Brein, P+ People Planet Profit & Duurzaam Door. (2017). Barrières doorbreken.

Het Groene Brein, 2019

Het Groene Brein. (2019). Versnellingshuis Nederland circulair! gelanceerd

Iles, 2018

Iles, J. (2018). Which country is leading the circular economy shift?

ING Economics Department, 2015

ING Economics department. (2015). Rethinking finance in a circular economy. Retrieved from https://www.ing.nl/media/ING_EZB_Financing-the-Circular-Economy_tcm162-84762.pdf

Jonker & Dentchev, 2013

Jonker, J., & Dentchev, N. (2013). Business Modeling for Sustainability: Identifying five modeling principles and demonstrating their role and function in an explorative case study. In Proceedings for the 8th Europen Conference on Innovation and Entrepreneurship: ECIE 2013. (pp. 340–346). Academic Conferences Limited.

 

Jonker, Tap, van Straaten. (2012)

Jonker, J., Tap, M., & Straaten, T. van. (2012). Nieuwe Business Modellen: E en exploratief onderzoek naar veranderende transacties die meervoudige waarde creëren (Duurzaam Organiseren). Nijmegen. Retrieved from http://www.degroenezaak.com/upload/documents/WP Nieuwe Business Modellen Jan Jonker e.a.pdf

Jordans, 2016
Jordans. (2016). Building a Collaborative Advantage within a Circular Economy: Inter-Organisational Resources and Capabilities of a Circular Value Chain.
Joyce, Paquin, & Pigneur, 2015

Joyce, Paquin, & Pigneur. (2015). The triple layered business model canvas: a tool to design more sustainable business models.

Kirchherr, Reike & Hekkert. 2017

Kirchherr, J., Reike, D., & Hekkert, M. (2017). Resources , Conservation & Recycling Conceptualizing the circular economy : An analysis of 114 definitions, 127(April), 221–232. http://doi.org/10.1016/j.resconrec.2017.09.005

Kjaer, Pigosso, Niero, Bech & McAloone, 2019

Kjaer, L., Pigosso, D., Niero, M., Bech, N., & McAloone, T. (2019). Product/Service-Systems for a Circular Economy: The Route to Decoupling Economic Growth from Resource Consumption? Journal of Industrial Ecology, 23(1), 22-35.

Kok, Wurpel, & Ten Wolde. 2013

Kok, L., Wurpel, G., & Wolde, A. Ten. (2013). Unleashing the Power of the Circular Economy. Report by IMSA Amsterdam for Circle Economy. Retrieved from http://scholar.google.com/scholar?hl=en&btnG=Search&q=intitle:Unleashing+the+Power+of+the+Circular+Economy#2

Kok, Wurpel, & Ten Wolde. 2013

Kok., L., Wurpel, G. & Ten Wolde, A. (2013). Unleashing the Power of the Circular Economy. Report by IMSA Amsterdam for Circle Economy. Retrieved from http://mvonederland.nl/system/files/media/unleashing_the_power_of_the_circular_economy-circle_economy.pdf

Korhonen, Honkasalo, & Seppälä, 2018

Korhonen, J., Honkasalo, A., & Seppälä, J. (2018). Circular Economy: The Concept and its Limitations. Ecological Economics, 143, 37-46.

Korhonen, Nuur, Feldmann & Birkie, 2018

Korhonen, J., Nuur, C., Feldmann, A., & Birkie, S. (2018). Circular economy as an essentially contested concept. Journal of Cleaner Production, 175, 544-552.

Kraaijenhagen, Van Oppen & Bocken. 2016

Kraaijenhagen, C., Van Oppen, C., & Bocken, N. (2016). Circular Business – Collaborate and Circulate. (C. Bernasco & L. Goodchild-Van Hilten, Eds.) (1st ed.).

Leren voor Morgen, 2018

Leren voor Morgen. (2018). Curriculum.nu: Feedbackronde 3.

LogiCE platform, 2019

LogiCE platform. (2019). Logistiek in een circulaire economie.

Lüdeke-freund, 2009

Lüdeke-freund, F. (2009). Business Model Concepts in Corporate Sustainability Contexts: From Rhetoric to a Generic Template for’Business Models for Sustainability’. Centre for Sustainability

Manu, Ankrah, Hammond, Wood,Baffour-Awuah, & Hingorani. (2014).

Manu, E., Ankrah, N. A., Hammond, F., Wood, P., Baffour-Awuah, K., & Hingorani, N. (2014). The Valuation Tool User Guide: Monetizing Cradle to Cradle. C2C Bizz.

Mentink & Houben, 2014

Mentink, B., & Houben, T. (2014). Haalbaarheid Grondstoffenlabel.

Mentink, 2014

Mentink, B. (2014). Circular business Model Innovation. Technical University Delft.

Mentink, 2014

Mentink, B. (2014). Circular business Model Innovation. Technical University Delft.

Milgro, 2019

Milgro. (2019). Onderweg naar Zero Waste met Royal FloraHolland.

Ministerie van Economische Zaken. 2005

Ministerie van Economische Zaken. (2005). Overheid als launching customer: Van best practice naar common practice.

Ministry of Education, Culture and Science, 2019

Ministerie van Onderwijs, Cultuur en Wetenschap. (2019). Toekomstgericht curriculum.

Ministry of Infrastructure and Water Management, 2018

Ministerie voor Infrastructuur en Waterstaat. (2018). Kamerbrief met kabinetsreactie op de transitieagenda’s circulaire economie.

Ministry of Infrastructure and Water Management, 2018

Ministerie van Infrastructuur en Waterstaat. (2018). Unie van Waterschappen.

MVO Nederland, 2014

MVO Nederland. (2014). Wegwijzer Circulair inkopen. Retrieved from http://mvonederland.nl/wegwijzer-circulair-inkopen-0#tab=pane-title-step-1

Nasir et al., 2017

Nasir, M.H.A., Genovese, A., Acquaye, A.A., Koh, S.C.L., Yamoah, F., Comparing linear and circular supply chains: A case study from the construction industry, International Journal of Production Economics, Volume 183, Part B, 2017, Pages 443-457.

Nederland Circulair, 2018

Nederland Circulair. (2018). Circular Awards 2018.

Nederland Circulair!

Nederland Circulair! (2015). Circulair Ondernemen? – 50 best practices. Retrieved from http://www.circulairondernemen.nl/uploads/54fdaa8651648c119b1eeddd5a8aa82c.pdf

OPAi, & MVO Nederland, 2004

OPAi, & MVO Nederland. (2004). Ondernemen in de circulaire economie “nieuwe verdienmodellen voor bedrijven en ondernemers.”

Osterwalder, Pigneur, & Tucci. 2005

Osterwalder, A., Pigneur, Y., & Tucci, C. . (2005). Clarifying business models: Origins, present, and future of the concept. Communications of the …, 15(May). Retrieved from http://aisel.aisnet.org/cgi/viewcontent.cgi?article=3016&context=cais

Padding, Croon, Haastrecht, & Dijkstra, 2015

Padding, T., Croon, G., Haastrecht, D. Van, & Dijkstra, R. (2015). Een kader voor circulair inkopen. Retrieved from https://www.pianoo.nl/sites/default/files/documents/documents/kadercirculairinkopen-20april2015.pdf

País Circular, 2019

Pais Circular. (2019). Agenda 2030.

PBL, 2017

PBL. (2017). Fiscale vergroening: belastingverschuiving van arbeid naar grondstoffen, materialen en afval.

PBL, 2018a

PBL. (2018a). Circulaire economie: wat we willen weten en kunnen meten.

PBL, 2019a

PBL. (2019a). Opportunities for a circular economy.

PBL, 2019b

PBL. (2019b). Circulaire economie in kaart.

Peelpioneers, 2019

Peelpioneers. (2019). About the company. Website.

Philips, 2019

Philips. (2019). Refurbishing solutions for MRI systems.

PianOo, 2012

PianOo. (2012). Cradle to Cradle inkopen? Hoe doe je dat in de praktijk? Leerresultaten van een groep inkopers.

PIANOo, 2016

PIANOo. (2016). Het inkoopvolume van de Nederlandse overheid.

PIANOo, 2018

PIANOo. (2018). Circulair inkopen in 8 stappen.

Pianoo, 2019

Pianoo. (2019). De overheid als launching customer.

Plan C, 2013

Plan C (2013), Business Model Innovation Grid, http://www.plan-c.eu/bmix/

Plan C, 2014

Plan C. (2014). Business Model Innovation Grid. Retrieved November 28, 2016, from http://www.plan-c.eu/bmix/

Plastic Pact, 2019

Plastic Pact. (2019). Plastic Pact NL koplopers gaan voor meer met minder plastic in de circulaire economie.

Poppelaars, 2014

Poppelaars, F. (2014). Designing for a circular Economy: The conceptual design of a circular mobile device. Schmidt MacArthur fellowship.

Port of Rotterdam & Rabobank (2012)

Port of Rotterdam & Rabobank (2012), Pathways to a circular economy.

Preston, 2012

Preston, F. (2012). briefing paper A Global Redesign ? Shaping the Circular Economy. Retrieved from https://www.chathamhouse.org/sites/files/chathamhouse/public/Research/Energy, Environment and Development/bp0312_preston.pdf

Renswoude, van , Wolde, ten & Joustra. 2015.

Renswoude K. van , Wolde, A. ten, & Joustra, D. J. (2015). Circular Business Models.

Rijksoverheid (2014b)

Van Afval Naar Grondstof

Rijksoverheid, 2014

Rijksoverheid. (2014). Van Afval Naar Grondstof – Uitwerking van acht operationele doelstellingen. Retrieved from https://www.rijksoverheid.nl/documenten/rapporten/2014/01/28/van-afval-naar-grondstof-uitwerking-van-acht-operationele-doelstellingen

Rijksoverheid, 2014c

Rijksoverheid. (2014c). Green deal Circulair Inkopen. Retrieved from http://www.greendeals.nl/wp-content/uploads/2015/06/GD159-inspiratiekaart-Circulair-Inkopen.pdf

Rijksoverheid, 2019

Rijksoverheid. (2019). Ruimte in Regels.

Rizos, Behrens, Kafyeke, Hirschnitz-Garbers, & Joannou. 2015

Rizos, V., Behrens, A., Kafyeke, T., Hirschnitz-garbers, M., & Ioannou, A. (2015). The Circular Economy : Barriers and Opportunities for SMEs, Centre for European Policy Studies.

Romero-Hernández & Romero, 2018

Romero-Hernández & Romero (2018) Maximizing the value of waste: From waste management to the circular economy.

Rood, & Hanemaaijer. 2014

Rood, T., & Hanemaaijer, A. (2014). Reflectie op Van Afval Naar Grondstof ( VANG ).

RSA, 2013

RSA. (2013). Investigating the role of design in the circular economy. Retrieved from http://www.greatrecovery.org.uk/resources/the-great-recovery-report/

RVO (2014)

INTERREG

RVO, 2016

RVO. (2016). Factsheet Eurostars-2. Retrieved from https://www.rvo.nl/sites/default/files/2016/01/Factsheet Eurostars.pdf

RWM, 2014

RWM. (2014). EVER-DECREASING CIRCLES: closing in on the circle economy. Retrieved from http://www.rwmexhibition.com/files/rwm14_ambassadors_doc.pdf

Sociaal-economische Raad (SER), 2016

Sociaal-economische Raad (SER). (2016). Werken aan een circulaire economie : geen tijd te verliezen. Retrieved from https://www.ser.nl/~/media/db_adviezen/2010_2019/2016/circulaire-economie.ashx

Stahel, 2010

Stahel, W. (2010). The Performance Economy (2nd ed.). Palgrave Macmillan. Retrieved from http://www.palgraveconnect.com/pc/doifinder/view/10.1057/9780230274907

Supply Value, 2016

Supply Value. (2016). Afval bestaat niet! – Een onderzoek naar de knelpunten en succesfactoren bij het toepassen van circulair inkopen in de praktijk.

Swiss Academies of Arts and Sciences, 2014

Swiss Academies of Arts and Sciences. (2014). Circular Economy: Improving the Management of Natural Resources. Retrieved from http://www.satw.ch/publikationen/schriften/kreislaufwirtschaft/a__circulareconomy_with_references_EN.pdf

Teece, 2010

Teece, D. J. (2010). Business Models, Business Strategy and Innovation. Long Range Planning, 43(2–3), 172–194.

The Terrace, 2011

The Terrace. (2011). Cradle to cradle Loont! Chart. https://doi.org/10.4324/9781849772709

Themakring Cradle-to-cradle

Themakring Cradle-to-cradle,  (2012). Cradle to Cradle inkopen? Hoe doe je dat in de praktijk? Leerresultaten van een groep inkopers. PianOo

UNEP, 2006

UNEP. (2006). Circular Economy. An alternative model for economic development., 7. Retrieved from http://www.unep.org/chinese/documents/final_circulareconomy_wholedoc.pdf

Van Eijk, 2015

Van Eijk, F. (2015). Barriers & Drivers towards a Circular Economy.

Van Veldhoven, 2018

Van Veldhoven. (2018). Kamerbrief met kabinetsreactie op de transitieagenda’s circulaire economie.

VANG, 2016

VANG (2016). Voortgangsrapportage van afval naar Grondstof.

Vermeulen, W. J. V, Witjes, & Reike, (2014)

Vermeulen, W. J. V, Witjes, I. S., & Reike, D. (2014). Advies over een Raamwerk voor Impactmeting voor Circulair Inkopen, (SEPTEMBER 2014), 1–20. https://doi.org/10.13140/2.1.2270.2086

VNO-NCW, 2019

VNO-NCW. (2019) Versnellingshuis laat circulaire economie vliegen.

Walmart, 2017

Walmart. (2017). Toward a zero waste future.

Waternet, 2019

Waternet. (2019). Hergebruik grondstoffen.

Waterschap Vallei en Veluwe (2018)

Waterschap Vallei en Veluwe. (2018). Beleidskader Circulaire Economie.

Working Group Finance, 2016

Working Group FinanCE. (2016). Money makes the World Go Round: and wil it help to make the economy circular as well? Retrieved from https://www.ellenmacarthurfoundation.org/assets/downloads/ce100/FinanCE.pdf

Working Group FinanCE. 2016

Working Group FinanCE. (2016). Money makes the World Go Round: and wil it help to make the economy circular as well? Retrieved from http://sustainablefinancelab.nl/files/2016/04/FinanCE-Digital.pdf

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