A Model for the Transition to the Circular Economy: The “R” Framework

The relevance of circular economy has significantly grown in the last years, thanks to the spread of sustainability principles among companies, policy makers and practitioners. The European Union has given an important impulse the dissemination of circular economy in business practice, with the introduction of the Regulation on taxonomy for sustainable activities. It is a regulation for the classification of sustainable economic activities, aimed at creating a common language for investors, which favour ventures that have a significant positive impact on the climate and the environment. Starting from the theoretical background offered by the so-called “R” Framework, the paper attempts to close the gap between scholars and practitioners, providing real cases of implementation of circular economy.