This paper presents a framework for evaluating the progress of firms towards the implementation of circular economy (CE) strategies. Despite the current popularity of CE and the proliferation of suggested indicators and measurement frameworks for CE, there still remains a gap regarding the measurement of firms' contribution to the overall context of CE. The proposed framework aims at overcoming this gap by utilizing an evaluation matrix which is based on the three-level context of CE, the key "Rs" principles/strategies of CE, and material loops. To test the applicability of the proposed methodology, an empirical analysis was carried out in a sample of plastic industries. According to the findings, firms show a better performance at the macro-level than the other levels which should be substantially improved. In addition, the empirical analysis indicates that the proposed framework can be a practical tool for firms and interested parties to assess the CE level of firms.

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