Circular Economy Goals, a Way to Measure the Impact of Circular Economy on Business
摘要
Despite increasing interest in the circular economy (CE), only 7.2% of the global economy was circular in 2023. Businesses must systematise and prioritise circularity using effective tools and strategies. This paper examines the transition to a circular economy, given the growing importance of Corporate Social Responsibility for organisational sustainability. The study seeks to define Circular Economy Goals that align circular strategies with CSR and the Sustainable Development Goals. A literature review and Delphi methodology with expert panels establish the research framework. While challenges in assessing CE impacts remain, the Spanish Circular Economy Strategy provides a valuable framework for primary targets (input selection, production efficiency) and secondary goals (research and development, employment). Findings reveal that standardised targets aid organisations in incorporating circularity into strategies and addressing crucial impact areas. Despite limitations in sample size and precision, this framework ensures measurable progress and aligns impact areas with business interests.