This document specifies requirements and gives guidance to organizations for measuring and assessing a defined economic system to determine their circularity performance at a specific time. Measurement and assessment are performed by the collection and calculation of data with the help of mandatory and optional circularity indicators.

This document provides a framework to guide users within organizations of all types and sizes through the measurement and assessment process, including system boundary setting and choice of indicators, as well as processing and interpreting data in a consistent and reproducible manner to generate meaningful and verifiable results.

The framework is applicable to multiple levels of an economic system, ranging from regional, interorganizational and organizational to the product level.

To measure and assess social, environmental and economic impacts that are caused by the actions of the organization to achieve circular goals and objectives, the document provides a list of complementary methods that can be used in addition to this document.