Table 2.

CE multi-scale variables and items

Variables and itemsMeasurement scaleExplanation
 Financial  
Cash-flow Natural numbersMonetary amount in euros
 Internalization  
Export PercentagePercentage of production internationally commercialized
 Knowledge  
Education level PercentagePercentage of employees with university studies
Process innovation Natural numbersNumber of innovations that intend to reduce costs, increase quality and provision of the products and include improved techniques in auxiliary support activities
Product innovation Natural numbersNumber of innovations which take the form of major or minor changes in the material used, in the technical specification and in the characteristics of the product
R&D Natural numbersMonetary amount in euros spent in R&D in the last year
 Awareness  
Age Natural numbersNumber of years since the company was created
Size Natural numbersTurnover in euros
Business CE awareness model Likert scale (1–5)Level of awareness about circularity of manager: measured from 1 (no awareness) to 5 (maximum awareness)
 Digitalization  
Digitalization level Categorical ordinal scale (from 0 to 3)Level of use of digital resources: = 0 if using no digital resources; = 1 if using internet, software and/or smart grides; = 2 if also using robotic in process; = 3 if also using Blockchain and/or Big Data
 Narrowing  
Ecological and integrated production PercentagePercentage of total production
Clean technology Natural numbersNumber of clean technologies in the production process
Eco-packaging Categorical ordinal scale (from 0 to 3)Level of use of green packaging: = 0 if no use; = 1 if only recycled packaging used; = 2 if also use biodegradable packaging;
   = 3 if more eco-design packaging types are used
Material circularity indicator Categorical ordinal scale (from 0 to 2)Level of the voluntary adoption of proactive material management practices aimed at achieving product circularity: = 0 if no use; = 1 if only audits are used; = 2 if analysis is also used
Optimization transport routes Categorical ordinal scale (from 0–2)Level of use of optimization transport routes techniques: = 0 if no use; = 1 if only fuel efficiency is used; = 2 if other practices are also used
Waste management Categorical ordinal scale (from 0 to 2)Level of use of waste management practices: = 0 if no use; = 1 if up to 50% of the waste management practices are used; = 2 if more than 50% of the practices are used
Water management Categorical ordinal scale (from 0 to 2)Level of use of water management practices: = 0 if no use; = 1 if up to 50% of the water management practices are used; =2 if more than 50% of the practices are used
 Closing  
Packaging recycled PercentagePercentage of total packaging used in the commercialization
Plastic recycled PercentagePercentage of total plastic used in the production process
 Slowing  
Extending product life Categorical ordinal scale (from 0 to 2)Level of use of extending product life techniques: = 0 if no use; = 1 if only temperature control is used; = 2 if other techniques are also used
 Regenerating  
Regenerating practices Dichotomous scaleLevel of use of regenerating practices: = 0 if no use; = 1 if using any technique
Source: Authors’ own work

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