Abstract:

The aim of the paper is to conduct a desk research of the current state and development of the use of leasing financing to address the operational needs of companies in the field of circular economy, which is one part of problematic of sustainable development, and to identify research opportunities in this area. After specifying the views on the concept of circular economy and its possible use today, which emphasizes the need for environmental measures in business behavior, the description will continue in the field of research opportunities in this areas. The benefit of this study is the identification of research areas that would be feasible in the Czech or Central European conditions. After the analysis, it can be argued that leasing is not a new form of external financing within the new approach of circular economy, but only that, while meeting certain parameters, it is part of one of its parts, within the product-services system and the use-oriented services model. The authors consider the research through which it would be possible to verify the research question within the Czech companies that the adoption of a “greener” business model, as in the case of leasing, does not promote companies economically, but it is a catalyst for increasing their performance.