Abstract:

This article covers the topic of the implementation of the circular economy concept (CE) in organizations registered in the Eco-Management and Audit Scheme (EMAS) system in Poland.
A multidisciplinary literature review on issues such as the EMAS system, waste management, recycling, environmental declarations and environmental management helped to identify primary characteristic areas of CE implementation on the production stage. For these areas, main indicators were determined, which should be monitored by organizations within the framework of environmental performance. Next, the participation of EMAS organizations which have taken into account CE concept aspects in the strategical elements of the environmental management system (such as: environmental policy, lists of environmental aspects and significant environmental aspects and environmental programme) was evaluated. The research is complemented with a list of the most frequent actions aiming at the implementation of the CE concept in EMAS organizations in Poland. The analyses were carried out on the basis of the information given in the environmental declarations of these organizations in 2017.