Journal Articles


This paper aims to explore the role of performance measurement systems as systems of technologies of government for the assessment and management of the effects of COVID-19 in the context of six cities involved in a large European project. 


Based on the field study of a large European project, this paper relies on a comparative case study research approach. This research design allows insights into the role of central and local key performance indicators (KPIs) in managing the ongoing pandemic. 


This paper explores the role of accounting in the assessment of the COVID-19 pandemic. Its findings illustrate how the “adjudicating” and “territorialising” roles of local and central accounting technologies rendered the COVID-19 calculable. 


This paper connects central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis.

Parisi, C., & Bekier, J. (2021). Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project. Accounting, Auditing & Accountability Journal, ahead-of-print(ahead-of-print).

Public Deliverables

As the name suggests, this deliverable has a twofold purpose –on one hand, it provides an analysis and validation of pilot use case scenarios developed in REFLOW and,on the other hand, it provides an interimevaluation of the REFLOW project, taking a closer look at the experience of pilot cities with the REFLOW Platform, defined hereas “tools, resources and methodologies deployed in the project to support the development of pilot solutions” (see Glossary). The deliverable also evaluates the applicationof the REFLOW Platformin the project using results of a survey and interviews conducted with the consortium members from each pilot city. The full list of resourcesof the REFLOW Platform is presented in section 3.2.

Bekier, Justyna, Hayashi, Erika. (2021). Validation and Performance Evaluation. Zenodo. 

This report introduces the REFLOW Framework as a supportive model to enable agency and participation of municipalities, SMEs, and citizens’ associations in the development of CE practices and governance. After introducing the key terminology informing the REFLOW’s understanding of cities’ transition towards CE, this deliverable provides the most updated version of the REFLOW Pilot Cities’ Circular Action Plans, including their final list of key performance indicators, and main implementation challenges encountered so far. Based on insights from research and practice, as well as from the experience of the first two years of the REFLOW project, the REFLOW Framework integrates key concepts from systems thinking, management accounting, iterative design, and Circular Economy research to understand and describe circular transitions in cities. As a supportive model, the REFLOW Framework enables to unpack the inherent complexity characterising cities’ transitions towards Circular Economy, and inform management, governance and implementation of Cities’ Circular Action Plans. The Framework described in this deliverable will serve as a baseline to support Cities’ Ecosystem Design and the development of the REFLOW Legacy in the last year of the projectThis framework has been further enriched and adapted over time hand in hand with progress in the broader REFLOW project and the activities within the REFLOW Pilot Cities.

Bekier, Justyna, Beye, Andrea, & Parisi, Cristiana. (2021). The REFLOW Framework. Zenodo. 

This report presents the methodology and results of WP 3, Task 3.3 Environmental Systems Design within the REFLOW project. Its aims to communicate the outcomes of each pilot city ’s urban metabolism analysis -including the material flow analyses, initial impact assessments, and resulting recommended actions.

Corbin, Liz, Bichler, Tobias, Bolumburu, Pilar, Browne, Savanna, Chatel, Elodie, Coudard, Antoine, … Thibault, Fanny. (2021). Urban Metabolism Analysis: Initial Assessments. Zenodo. 

The purpose of the document’s corresponding task T2.4 is to define the points of access for machines to insert or request data from REFLOW OS. This document’s purpose therefore is to provide assistance in using the developed data endpoints and APIs. It serves as an accompanying document to the release of REFLOW OS’s components.Further, this document gives an overview about how the three main components interact within REFLOW OS, which public interfaces they expose and what purpose those public interfaces serve. Alongside this document, the components are released or deployed. The public interfaces are available externally and are linked from the corresponding sections of this document. This document delivers information about how the external resources are to be used and understood. Therefore,the intended audience for this document are technical staff in the pilot cities.

Burns, Adam & Bohlen, Vincent. (2021). Design and Development of REST API Application and Pub/Sub Interfaces. Zenodo. 


This document and the free and open source software referenced sits at the core of the innovative developments in REFLOW technical work-packageand implements a novel signature scheme for the specific use-case of material passports whose integrity, provenance and portability is granted by means of provable cryptography.

The format of this document is that of an academic publication (Computer Science –Cryptography and Security, cs.CR) which being submitted to open publishing platforms and made freely available to the scientific community under the Creative Commons License (CC BY-NC-SA 4.0), see:Creative Commons —Attribution-NonCommercial-ShareAlike 4.0 International —CC BY-NC-SA 4.0

The latest version of this document is available on: 

Roio, Denis, Ibrisevic, Alberto, & D’Intino, Andrea (2021). REFLOW Portable Crypto Functions. Zenodo. 

This report presents the REFLOW Collaborative Governance Toolkit v 1.0. In its second iteration, the Toolkit is designed as a website hosted in the REFLOW web domain ( and featured as a sub-page within the REFLOW website ( Its architecture builds on the ‘collaborative governance’ framework captured in the beta version of the Toolkit, delivered in May 2020.

This framework has been further enriched and adapted over time hand in hand with progress in the broader REFLOW project and the activities within the REFLOW Pilot Cities.

Frosini, Valentina; Borchi, Riccardo; Martelloni, Laura; Pazaitis, Alex; Juarez, Milena; Munoz Unceta, Pablo. (2021, May 31). REFLOW Collaborative Governance Toolkit (RCGT) v1.0 (Version 1). Zenodo. htty://


In this publication, a set of Circular Principles and Indicators is presented that can help guide cities in the transition toward a regenerative circular economy. The circular economy has been widely employed to mean an economy where materials flow in loops or cycles, human activity runs on renewable energy, economic growth is decoupled from resource use, and natural capital is invested in.

With the term regenerative circular economy, it is aimed to emphasize three main themes. First, the use of the term regenerative to place emphasis on net-positive outcomes and expand beyond the narrow focus of system optimization towards more generative, creative system outcomes. Second, the vision of a regenerative circular economy also foregrounds the importance of place-based and context-specific analysis and action. Rather than a one-size-fits-all approach to circular economy principles, an emphasis on the principles that frame the economy as a nested system spanning local, regional, national, and global scales of production and consumption. In particular, local and regional scales are where latent regenerative potential can be found. Third, inspiration is taken from living systems by foregrounding change and adaptive management of socio-ecological systems. It is proposed that learning from the way
resources in natural ecosystems flow leads us away from a mindset of engineering tightly controlled closed loops of materials that are isolated from living systems to designing our products to be nutrients for living systems at local and regional scales.


The Cities’ Circular Action Plans (CCAP) are roadmaps for the transition toward circular and regenerative cities. The report containing the CCAP gathers the competences of the consortium to create viable ways for the pilot cities to implement CE practices and ensures replicability. In line with the overall structure of the project, The REFLOW Cities’ Circular Action Plan operates on two levels: Project Level and Pilot Level. On a Project Level, the CCAP is described as the overall Roadmap that determines the general direction and modes of organising of the whole consortium. On a Pilot Level, the CCAP refers to the specific action plans created by the REFLOW cities, within the broader Roadmap of the project. The action plans are mainly concerned with the management and implementation of local activities aimed at achieving the pilot-specific objectives. The CCAP gathers the resources created and implemented by the project consortium to overcome the challenges encountered or expected by the pilot cities thus fostering replicability. The CCAP will turn into a living, online document that will provide resources for cities to become regenerative and implement circular economy practices. The CCAP as a digital resource will last beyond the life of the REFLOW project.

Parisi, Cristiana, Beye, Andrea, Bekier, Justyna, & Keremis, Anestis. (2020). Cities’ Circular Action Plans. Zenodo.

First, the REFLOW Collaborative Governance Toolkit, outlines the design framework and overall journey which underpin the development of collaborative governance arrangements in the six pilot cities of the REFLOW project. Furthermore, it describes the core activities that, along the journey, will represent the concrete ground for collaborative governance experimentation and learning, and thereby the terrain for the development of specific tools and supporting resources which will feed the Toolkit over time. Lastly, this document also explains how the Toolkit is meant to be implemented over time in order to crystallize our progress and make it accessible to both the REFLOW partners and other interested cities and stakeholders. The current outlook of the Toolkit reflects a number of activities implemented in the first year of the project, including exploratory research on collaborative governance, pilot cities’ policy review, mapping of existing tools and guidelines for the circular economy in cities, analysis of the Pilot Cities Action Plans developed by the REFLOW Cities, as well as scoping out of their core challenges and opportunities.

Frosini, Valentina, Niaros, Vasilis, Pavlaki, Kelly, Pazaitis, Alex, Martelloni, Laura, Juarez, Milena, & Unceta, Pablo Munoz. (2020). Collaborative Governance Toolkit (beta version). Zenodo.

This document contains the use cases and requirements for the technical tools that support the pilot cities in Reflow becoming more sustainable by incentivising circular practices in local ecosystems through monitoring and optimization of urban metabolic processes. This document describes the effort undertaken within the context of Task 2.1 Use Case Analysis and Requirements and points out in detail the methodology used to create the use cases and to collect the requirements for both tools, ReflowOS and the Open Data Dashboard.

Bruns, Lina, Dittwald, Benjamin, Minutillo, Ivan, & Unceta, Pablo Muñoz. (2020). Use Case Analysis and Requirements. Zenodo.

This deliverable summarizes and validates new CE production and the technological
infrastructure within REFLOW, including the description of the possible outcomes around the adoption of CE practices in the pilot cities.

Maffei, Stefano, Bianchini, Massimo, De Salvo, Veronica, Carraro, Martina, & Leoni, Stefano. (2020). Co-Production Practices in Pilot Cities. Zenodo.

Circular Principles and Indicators lays out the key concepts and components of WP3’s Circular Urban Metabolism framework – (1) Circular Principles, (2) principle-level and pilot-specific key performance indicators, and (3) urban metabolism assessments – as well as the methodologies undertaken to derive them and the resulting outcomes. In doing so, it chronicles the activities undertaken and results derived by WP 3 within the first year of the REFLOW project.

Corbin, Liz, Coudard, Antoine, Garmulewicz, Alysia, Powell, Zoe, Singh, Apurva, Smith, Charlene, & Bolumburu, Pilar. (2020). REFLOW_D3.1_Circular Principles and Indicators. Zenodo.

This deliverable provides an introduction and a manual to the REFLOW OS, a system designed to operate federated nodes constituting the REFLOW network backend infrastructure. It is targeted for adoption by the Free and Open Source communities at large and consists of a living document that is publicly available online and maintained through the course of the REFLOW project.

Minutillo, Ivan, De Borniol, Mayel & Roio, Denis. (2021). REFLOW Architecture and Manual for Distributed Network Setup and Maintenance. Zenodo. 

This document describes the overall Pilot Cities Framework (general and city-specific objectives, activities, deliverables, KPI, and roles of partners) as well as the foreseen management and monitoring methods. It will also include (i) internal communication tools, in order to coordinate the progress of tasks, align the development of each Pilot and share feedback, lessons learnt, outcomes, and (ii) a set of potential indicators to measure Pilots’ effectiveness.

Ista Boszhard, Taco van Dijk, Lotte Geeraedts, Daniel Heltzel, Max Kortlander, Minh Man, … Meia Wippoo. (2020). Detailed Pilot Planning and Evaluation Framework (Version 1.0). Zenodo.

The REFLOW Handbook is a practical resource designed to assist cities in their transition to circular and regenerative cities. This Handbook is open, iterative and participatory. The Handbook contextualises REFLOW and offers an initial investigation into the element of urban governance innovation, particularly with respect to the circular economy. Specifically, this document builds on exploratory research aimed at ‘collaborative governance design’, which will be further explored and expanded on within the REFLOW pilot cities. The Handbook concludes with an initial series of tested tools meant to assist cities in navigating the first steps of the transition.

Laura Martelloni, Milena Juarez, Sally Bourdon, Ida Jusic, Erwan Mouazan, Vasilis Niaros, Tomas Diez, Pablo Muñoz & Zartashia Ahmed. (2019). The REFLOW Handbook. Zenodo.

The Data Management Plan (DMP) of the REFLOW project outlines how the project data will be handled during the lifetime of the project and after the project is completed. It gives an overview of which data will be collected, processed and/or generated, which methodology and standards will be applied, whether and how this data is shared and/or made open access, and finally how it is curated and preserved. This initial version of the DMP provides a set of standard guidelines to ensure that all the REFLOW partners manage their data following the FAIR Data principles while being compliant with the EU GDPR. The DMP is a living document and will be updated, whenever significant changes arise, to support the data management lifecycle for all data generated in the project.

Milena Juarez, Guillem Camprodon, & Pablo Muñoz. (2019). Data Management Plan (Version 1.0). Zenodo.

Presentation Materials

Presentation for the City Science Initiative’s Circular Economy Virtual Workshop (25 May 2020) where PCO and Associate Professor Cristiana Parisi and the Municipality of Milan’s Project Manager, Rosanna Torri presented the REFLOW Project and the Milan Pilot City. 

Cristiana Parisi and Rossana Torri. (2020). REFLOW Project: Milan Pilot City. City Science Initiative Virtual Workshop on Circular Economy.