Circular economy in companies: an analysis of selected indicators from a managerial perspective

The circular economy (CE) concept is now gaining increasing attention and it is being widely explored as a promising path to sustainable development. CE implementation requires extensive activities needed for the transition from the linear to the circular model and suitable tools to support decision-makers in setting adequate goals and monitoring the effects of undertaken actions. Considering the need for research on effective CE performance evaluation, this article presents a comprehensive analysis and comparison of CE indicators available at the micro level. Based on a systematic literature review, 19 such CE indicators were identified. The indicators were assessed and compared using the Delphi methodology. The suitability of each metric for a comprehensive evaluation of CE performance was analyzed taking account of the criteria related to analytical opportunities and potential application of CE indicators, together with the criteria related to organizational and operational issues of practical application of CE indicators. The usefulness of CE indicators for practical implementation in companies was determined from a managerial perspective, with particular emphasis on supporting the decision-making process. The comparison of CE indicators presented in this article is intended to facilitate the choice of a specific metric depending on the company’s needs and on the possibilities of its application.

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Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).