Purpose: This research analyzes the maturity of environmental management as well as the degreeof to which the Circular Economy has been implemented in Basque SMEs.Design/methodology/approach:A total of 17 case studies were carried out in industrialSMEs companies in the Basque Country.Findings:The main results show that companies are limited to complying with the law and inmany cases are worried about the image of the company, although they are not committed toenvironmental issues. There is still a lot to do in SMEs, as they are the companies that face thebiggest challenges due to a lack of resources.Originality/value: Circular Economy aims to change a linear economy into promotingsustainability of the economy while also engaging in sustainable environmental protection. Thisresearch has focused on small and medium enterprises as they represent a 99% of companies inEurope and they are the ones that have the most difficulty reaching a stage of environmentalexcellence due to their limited resources
