标题:Circular Economy Performance Measurement in Manufacturing Firms: A Systematic Literature Review with Insights for Small and Medium Enterprises and New Adopters
摘要:The circular economy is a central and increasingly important topic within managerial and academic discourse. Although the circular economy could bring benefits to their performance, manufacturing firms still struggle with its adoption. As an effective adoption should pass for adequate performance measurement, the present study performs a systematic literature review to deepen the knowledge of circular economy performance-measurement systems for manufacturing firms, both from a general perspective and to provide specific insights for small–medium enterprises and new adopters. The results show the lack of an integrated, holistic, and scalable framework for measuring circular economy performance, and only a few and dispersed specific indications for small–medium enterprises and new adopters. Shortcomings of the extant literature are identified in terms of integration of the circular economy’s level, theoretical development and empirical application, characteristics of the indicators proposed, considerations of sustainability, holistic perspectives on industrial systems, and scalability to adapt to firms’ different characteristics. The study paves the way for further research while offering theoretical and practical implications.