Circular Economy Implementation Based on ISO 14001 within SME Organization: How to Do It Best?

The circular economy (CE) has become an important issue within the European Union due to the Green Deal regulations. A CE makes sustainable development feasible by creating value in the economy and by closing the energy and materials loops. The aim of the study is to predict the most effective functioning of CEs at the macro-level by the selection of the best possible requirements addressed for small and medium enterprises (SMEs), as an extension supplement of a voluntary environmental management system—ISO 14001. For such aim, researchers developed a two-stage Delphi study. According to the performed Delphi study, the main conclusion is that a more circular management system is possible and needed in SME organizations. Two ISO 14001 sub-requirements were considered as definitely contributing to the implementation of the CE concept at the macro- and meso-levels. Those were: The scope of the CE system and communication. The most discussed requirements that should be further studied in that context were internal audits and managerial reviews. The most difficult goals to implement by SMEs were: limiting the use of primary raw materials, striving for the implementation of climate neutrality and sustainable development as well as closing the material loop.