Resumen:
The circular economy has become an important issue in recent years because it makes sustainable development feasible by creating value in the economy and by closing the energy and materials loops. However, since most companies continue to operate under a linear model, it is particularly important to start providing companies with tools that facilitate their shift to the circular paradigm. The main objective of this research is to establish the key elements that are necessary for assessing the level of circular economy implementation. To that end, the Delphi method is used to validate and define the key elements of three categories: circular economy fields of action, industrial symbiosis, and environmental certifications. As a result, this study identifies the key elements that assess the degree of circular economy implementation and that allows small and medium-sized enterprises to understand where they are and what they need to do to improve their performance.
